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NV 98-4
October 7, 1998


TO: State Tax Administrators, Alternates, Audit & Uniformity Committees and State Tax Press

The State of Florida, an MTC Sovereign Member State, joins two other states in authorizing acceptance of the "Uniform Sales and Use Tax Certificate—Multijurisdiction." Kentucky, an MTC Associate Member State and Arizona also have authorized the use of the certificate. This brings the total number of States accepting the multijurisdictional resale certificate for either sales of tangible goods or sales of services or both to thirty-five (35). Arizona, Florida and Kentucky will be listed on the certificate with the following conditions:

Arizona: This certificate is not valid as an exemption certificate. This certificate is for use when making sales of tangible personal property for resale in the ordinary course of business, pursuant to A.R.S. §42-1328, Burden of proving sale not at retail.
Florida: This certificate is not valid as an exemption certificate. It is valid as a resale certificate only if it contains the purchaser’s Florida sales and use tax registration number. A purchaser cannot extend this certificate to sellers for transactions occurring prior to the date of the purchaser’s registration in Florida. The effective date of the purchaser’s registration in Florida must be noted on the face of the certificate.

Kentucky: 1). Kentucky does not permit the use of this certificate to claim a resale exclusion for the purchase of a taxable service. 2). This certificate is not valid as an exemption certificate. Its use is limited to use as a resale certificate subject to the provisions of Kentucky Revised Statute 139.270 (Good Faith). 3). The use of this certificate by the purchaser constitutes the issuance of a blanket certificate in accordance with Kentucky Administrative Regulation 103 KAR 31:111.

Multistate taxpayers have indicated this certificate is a convenient item that facilitates their compliance with State tax laws.