Uniform Sales and Use Tax Certificate – Multijurisdictional
Frequently Asked Questions
Who do I give the certificate to?
If you are purchasing goods for resale, you will give this certificate to your vendor, so that your vendor will not charge you sales tax.
If you are selling goods for resale, and you have received this certificate from your buyer, you will keep the certificate on file.
Can I Register for Multiple State Simultaneously?
Click on the link for more information:
I have received this certificate from my customer. What do I do with it?
Once you have examined the certificate and you have accepted it in good faith, you will keep it on file as prescribed by applicable state laws. The relevant state will generally be the state where you are located, or the state where the sales transaction took place.
Am I the Buyer or the Seller?
If you are purchasing goods for resale, you are the Buyer. If you are selling goods to a buyer who is purchasing them for resale, you are the Seller.
What is the purpose of this certificate?
This certificate is to be used as supporting documentation that goods have been purchased for resale, and that sales tax was properly exempted.
How do I fill out the certificate?
The individual filling out the certificate is referred to as the Buyer. The first two lines, “Issued to Seller” and “Address”, should be filled in with the name and address of the Seller (vendor). The rest of the information refers to the Buyer (name and address of Buyer, business engaged in, description of business, property or services to be purchased). The line next to each state abbreviation should be filled out with the relevant state ID number.
What information goes on the line next to each state abbreviation?
The line next to each state abbreviation should be filled out with the relevant state ID number. This will be an identification number issued by the state. (Example, on the line next to AL, provide the ID number issued by Alabama.) The relevant ID number may be given various names in the various states. Some of the terms for this ID number are State Registration, Seller’s Permit, or ID Number. Regardless of the name, this will be a number that has been issued by the state to the Buyer. This number is generally associated with the reseller’s authority to collect and remit sales tax.
What if I don’t have an ID number for any (or some) state(s)?
The states vary in their rules regarding requirement for reseller exemption. Some states require that the reseller (Buyer) be registered to collect sales tax in the state where the reseller makes its purchase. Other states will accept the certificate if an ID number is provided for some other state (e.g., the home state of the Buyer). You should check with the relevant state to determine whether you meet the requirements of that state.
Who should use this certificate?
A Buyer who is a reseller of tangible property (or taxable services in some states) from a Seller located in one of the states listed may be able to use this certificate for sales tax exemption. States vary in their policies for use of this certificate. Questions regarding your specific eligibility to use this certificate should be addressed to the revenue department of the relevant state.
Can I use this certificate?
The states vary in their rules for use of this certificate. You should check with the relevant state to determine whether you can use this certificate. The relevant state may be the state where the Seller is located, or where the transaction takes place. The footnotes to the certificate provide some guidance for use; however the Multistate Tax Commission cannot guarantee that any state will accept this certificate. States may change their policies without informing the Multistate Tax Commission.
Which states accept the certificate?
States listed on the certificate accepted this certificate as of July, 2000. States may change their policies for acceptance of the certificate without notifying the Multistate Tax Commission. You may check with the relevant state to determine the current status of the state’s acceptance policy.
I am based in, buying from, or selling intoMaine. Can I use this certificate?
If you are a Buyer (reseller) not based in Maine, you can use this certificate, subject to any applicable restrictions. If you are a Buyer based in Maine, you cannot use this certificate. Please refer to the Informational bulletin, (“Resale Law Changes Effective July 30, 2004” Maine Revenue Services, Issued June 10, 2004).
I am a drop shipper. Can I use this certificate?
If you are the Buyer and your Seller ships directly to your customers, you may be able to use this certificate because you are a reseller. However, your Seller may be unwilling to accept this certificate if you are not registered to collect sales tax in the state(s) where your customers are located.
If you are the Seller, and you have nexus with the state(s) into which you are shipping to your Buyer’s customers, you may be required by that state(s) to remit sales tax on those sales if your Buyer is not registered to collect sales tax.
Do I have to fill this certificate out for every purchase?
In many cases, this certificate can be used as a blanket certificate, so that you will only need to fill it out once (sometimes once per year) for each of your vendors. To make filling out the certificate easier, you should fill out your information and all information that does not change, then make photocopies, and then fill out the information that is specific to the transaction.
Can this certificate be used as a blanket certificate?
In many states this certificate can be used as a blanket certificate. You should verify this will the applicable state. A blanket certificate is one that can be kept on file for multiple transactions between one buyer and one seller.
Who determines whether this certificate will be accepted?
The Seller will determine whether it will accept the certificate from the Buyer generally according to a good faith standard. The applicable state will determine whether a certificate is acceptable for the purpose of demonstrating that sales tax was properly exempted. The applicable state will generally be the state where the Seller is located or the state where the sales transaction took place. The Multistate Tax Commission does notdetermine whether this certificate will be accepted either by the Seller or the applicable state.
I have been asked to accept this certificate. How do I know whether I should accept it?
You should contact your state revenue department if you are not familiar with the policies regarding acceptance of resale exemption certificates.
In order for the certificate to be accepted in good faith by the seller, seller must exercise care that the property or service being sold is of a type normally sold wholesale, resold, leased, rented or incorporated as an ingredient or component part of a product manufactured by buyer and then resold in the usual course of its business. A seller failing to exercise due care could be held liable for the sales tax due in some states.
Is there a more recent version of this certificate?
No. The most recent version created by the Multistate Tax Commission is posted on our web site. You may have seen a version that has been modified in an unauthorized manner. You should not use any version other than the one available on our web site.
Who should I talk to for more information?
For information regarding whether the certificate will be accepted in the applicable state, you should talk to the revenue department for that state. The Multistate Tax Commission keeps a list of links to the revenue department web sites. Those web sites often provide contact information for the respective states’ sales tax departments.
For questions that have not been addressed by these FAQs, you may contact Elliott Dubin at the Multistate Tax Commission, 202-650-0300.