Uniform Sales & Use Tax Resale Certificate – Multijurisdiction
This multijurisdiction form has been updated as of October 14, 2022
The Commission has developed a Uniform Sales & Use Tax Resale Certificate that 36 States have indicated can be used as a resale certificate. The Certificate itself contains instructions on its use, lists the States that have indicated to the Commission that a properly filled out form satisfies their requirements for a valid resale certificate, and sets forth specific requirements and limitations on its use.
Please visit our Frequently Asked Questions page for more information.
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 of that state.
State Tax Revenue
The MTC offers convenient access to sales and use tax resale certificate from participating states. These links direct you to external websites maintained by each state’s tax authority. Please note that the MTC does not host or maintain these external sites.