State to State Resale Certificate Requirements

When it comes to selling products as a business, understanding state resale certificate requirements is crucial. Each state has its own regulations regarding resale certificates, and failing to comply can result in penalties and fines. Let's delve into the specifics of these requirements to ensure your business stays in compliance.

What is a Resale Certificate?

A resale certificate is a document that allows businesses to purchase goods for resale without paying sales tax. This certificate essentially exempts the business from paying tax on items that will be resold to customers. It is important to note that resale certificates are only valid for items that will be resold and not for personal use.

1. Alabama:

   • Requirement: Apply for a Sales Tax Certificate of Exemption.
   • Website: https://www.revenue.alabama.gov/
   • Requirements: Vary based on business type, but generally require business information, tax identification number, and reason for exemption.

2. Alaska:

   • Requirement: No state sales tax; therefore, no resale certificate is required.

3. Arizona:

   • Requirement: Apply for a Transaction Privilege Tax License (TPT).
   • Website: Arizona Department of Revenue
   • Requirements: Business information, tax identification number, and reason for exemption.

4. Arkansas:

   • Requirement: Apply for a Sales and Use Tax Permit.
   • Website: Arkansas Department of Finance and Administration
   • Requirements: Business information, tax identification number, and reason for exemption.

5. California:

   • Requirement: Obtain a Seller's Permit.
   • Website: California Department of Tax and Fee Administration (CDTFA)
   • Requirements: Business information, tax identification number, and reason for exemption.

6. Colorado:

   • Requirement: Apply for a Sales Tax License.
   • Website: Colorado Department of Revenue
   • Requirements: Business information, tax identification number, and reason for exemption.

7. Connecticut:

   • Requirement: Register for a Sales and Use Tax Permit.
   • Website: Connecticut Department of Revenue Services
   • Requirements: Business information, tax identification number, and reason for exemption.

8. Delaware:

   • Requirement: No state sales tax; therefore, no resale certificate is required.

9. Florida:

   • Requirement: Apply for a Florida Annual Resale Certificate for Sales Tax (Form DR-13).
   • Website: Florida Department of Revenue
   • Requirements: Business information, tax identification number, and reason for exemption.

10. Georgia:

    • Requirement: Obtain a Georgia Sales Tax Certificate of Registration (Form ST-5).
    • Website: Georgia Department of Revenue
    • Requirements: Business information, tax identification number, and reason for exemption.

11. Hawaii:

    • Requirement: Apply for a General Excise Tax License.
    • Website: Hawaii Department of Taxation
    • Requirements: Business information, tax identification number, and reason for exemption.

12. Idaho:

    • Requirement: Register for a Seller's Permit.
    • Website: Idaho State Tax Commission
    • Requirements: Business information, tax identification number, and reason for exemption.

13. Illinois:

    • Requirement: Apply for a Resale Certificate (Form CRT-61).
    • Website: Illinois Department of Revenue
    • Requirements: Business information, tax identification number, and reason for exemption.

14. Indiana:

    • Requirement: Register for a Registered Retail Merchant's Certificate.
    • Website: Indiana Department of Revenue
    • Requirements: Business information, tax identification number, and reason for exemption.

15. Iowa:

    • Requirement: Apply for a Sales Tax Permit.
    • Website: Iowa Department of Revenue
    • Requirements: Business information, tax identification number, and reason for exemption.

16. Kansas:

    • Requirement: Obtain a Kansas Retailers' Sales Tax Registration Certificate.
    • Website: Kansas Department of Revenue
    • Requirements: Business information, tax identification number, and reason for exemption.

17. Kentucky:

    • Requirement: Register for a Sales and Use Tax Permit.
    • Website: Kentucky Department of Revenue
    • Requirements: Business information, tax identification number, and reason for exemption.

18. Louisiana:

    • Requirement: Apply for a Resale Certificate (Form R-1064).
    • Website: Louisiana Department of Revenue
    • Requirements: Business information, tax identification number, and reason for exemption.

19. Maine:

    • Requirement: Register for a Sales Tax Registration Number.
    • Website: Maine Revenue Services
    • Requirements: Business information, tax identification number, and reason for exemption.

20. Maryland:

    • Requirement: Apply for a Sales and Use Tax License.
    • Website: Maryland Comptroller's Office
    • Requirements: Business information, tax identification number, and reason for exemption.

21. Massachusetts:

    • Requirement: Obtain a Massachusetts Sales and Use Tax Registration Certificate.
    • Website: Massachusetts Department of Revenue
    • Requirements: Business information, tax identification number, and reason for exemption.

22. Michigan:

    • Requirement: Apply for a Michigan Sales Tax License.
    • Website: Michigan Department of Treasury
    • Requirements: Business information, tax identification number, and reason for exemption.

23. Minnesota:

    • Requirement: Register for a Minnesota Sales and Use Tax Permit.
    • Website: Minnesota Department of Revenue
    • Requirements: Business information, tax identification number, and reason for exemption.

24. Mississippi:

    • Requirement: Apply for a Sales Tax Permit.
    • Website: Mississippi Department of Revenue
    • Requirements: Business information, tax identification number, and reason for exemption.

25. Missouri:

    • Requirement: Obtain a Missouri Sales Tax License.
    • Website: Missouri Department of Revenue
    • Requirements: Business information, tax identification number, and reason for exemption.

26. Montana:

    • Requirement: No state sales tax; therefore, no resale certificate is required.

27. Nebraska:

    • Requirement: Apply for a Sales Tax Permit.
    • Website: Nebraska Department of Revenue
    • Requirements: Business information, tax identification number, and reason for exemption.

28. Nevada:

    • Requirement: Register for a Sales Tax Permit.
    • Website: Nevada Department of Taxation
    • Requirements: Business information, tax identification number, and reason for exemption.

29. New Hampshire:

    • Requirement: No state sales tax; therefore, no resale certificate is required.

30. New Jersey:

    • Requirement: Obtain a New Jersey Resale Certificate (Form ST-3).
    • Website: New Jersey Division of Taxation
    • Requirements: Business information, tax identification number, and reason for exemption.

31. New Mexico:

    • Requirement: Apply for a New Mexico CRS Identification Number.
    • Website: New Mexico Taxation and Revenue Department
    • Requirements: Business information, tax identification number, and reason for exemption.

32. New York:

    • Requirement: Obtain a Certificate of Authority (Form ST-120).
    • Website: New York State Department of Taxation and Finance
    • Requirements: Business information, tax identification number, and reason for exemption.

33. North Carolina:

    • Requirement: Register for a Sales and Use Tax Account.
    • Website: North Carolina Department of Revenue
    • Requirements: Business information, tax identification number, and reason for exemption.

34. North Dakota:

    • Requirement: Apply for a Sales Tax Permit.
    • Website: North Dakota Office of State Tax Commissioner
    • Requirements: Business information, tax identification number, and reason for exemption.

35. Ohio:

    • Requirement: Register for a Vendor's License.
    • Website: Ohio Department of Taxation
    • Requirements: Business information, tax identification number, and reason for exemption.

36. Oklahoma:

    • Requirement: Obtain a Sales Tax Permit.
    • Website: Oklahoma Tax Commission
    • Requirements: Business information, tax identification number, and reason for exemption.

37. Oregon:

    • Requirement: No state sales tax; therefore, no resale certificate is required.

38. Pennsylvania:

    • Requirement: Register for a Pennsylvania Sales Tax License.
    • Website: Pennsylvania Department of Revenue
    • Requirements: Business information, tax identification number, and reason for exemption.

39. Rhode Island:

    • Requirement: Apply for a Rhode Island Sales Tax Permit.
    • Website: Rhode Island Division of Taxation
    • Requirements: Business information, tax identification number, and reason for exemption.

40. South Carolina:

    • Requirement: Obtain a South Carolina Retail License.
    • Website: South Carolina Department of Revenue
    • Requirements: Business information, tax identification number, and reason for exemption.

41. South Dakota:

    • Requirement: Register for a South Dakota Sales Tax License.
    • Website: South Dakota Department of Revenue
    • Requirements: Business information, tax identification number, and reason for exemption.

42. Tennessee:

    • Requirement: Apply for a Tennessee Sales and Use Tax Certificate of Registration.
    • Website: Tennessee Department of Revenue
    • Requirements: Business information, tax identification number, and reason for exemption.

43. Texas:

    • Requirement: Apply for a Sales Tax Permit.
    • Website: Texas Comptroller of Public Accounts
    • Requirements: Business information, tax identification number, and reason for exemption.

44. Utah:

    • Requirement: Register for a Sales Tax License.
    • Website: Utah State Tax Commission
    • Requirements: Business information, tax identification number, and reason for exemption.

45. Vermont:

    • Requirement: Apply for a Vermont Business Tax Account Number.
    • Website: Vermont Department of Taxes
    • Requirements: Business information, tax identification number, and reason for exemption.

46. Virginia:

    • Requirement: Obtain a Virginia Retail Sales and Use Tax Certificate of Registration.
    • Website: Virginia Department of Taxation
    • Requirements: Business information, tax identification number, and reason for exemption.

47. Washington:

    • Requirement: Apply for a Washington Business License.
    • Website: Washington State Department of Revenue
    • Requirements: Business information, tax identification number, and reason for exemption.

48. West Virginia:

    • Requirement: Register for a West Virginia Business Registration Certificate.
    • Website: West Virginia State Tax Department
    • Requirements: Business information, tax identification number, and reason for exemption.

49. Wisconsin:

    • Requirement: Apply for a Wisconsin Seller's Permit.
    • Website: Wisconsin Department of Revenue
    • Requirements: Business information, tax identification number, and reason for exemption.

50. Wyoming:

    • Requirement: Register for a Wyoming Sales Tax License.
    • Website: Wyoming Department of Revenue
    • Requirements: Business information, tax identification number, and reason for exemption.

Please note that specific requirements may vary slightly, and it's essential to visit the respective state's department of revenue or taxation website for detailed instructions and up-to-date information.