Sales tax exemptions

Resale certificates by state

A resale certificate lets a business buy inventory without paying sales tax, because tax is collected later when the goods are sold to the end customer. Each state sets its own form and rules. Find the official form for every state with a sales tax, plus DC, and whether the state takes the multistate SST or MTC certificate.

Official sources checked September 26, 2026

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Showing 46 of 46


Alabama	No single state form	Unconfirmed	Yes	Unconfirmed	Yes
Arizona	Form 5000A	Unconfirmed	Yes	Yes	Yes
Arkansas	ST391	Yes	Yes	No set expiry	Yes
California	CDTFA-230	Unconfirmed	Yes	No set expiry	With limits
Colorado	DR 5002	Unconfirmed	With limits	No set expiry	Yes
Connecticut	State form, no number	Unconfirmed	Yes	Yes	Yes
District of Columbia	OTR-368	Unconfirmed	No	Yes	With limits
Florida	DR-13	Unconfirmed	With limits	Yes	With limits
Georgia	ST-5	Yes	With limits	No set expiry	With limits
Hawaii	G-17	Unconfirmed	With limits	No set expiry	With limits
Idaho	Form ST-101	Unconfirmed	Yes	Unconfirmed	Yes
Illinois	CRT-61	Unconfirmed	With limits	Yes	With limits
Indiana	Form ST-105 (State Form 49065)	Yes	No	Unconfirmed	Yes
Iowa	31-014	Yes	Yes	No set expiry	Yes
Kansas	ST-28A	Yes	With limits	No set expiry	With limits
Kentucky	51A105	Yes	Yes	No set expiry	Yes
Louisiana	Form R-1064	Unconfirmed	No	Yes	No
Maine	State form, no number	Unconfirmed	With limits	Yes	With limits
Maryland	No single state form	Unconfirmed	With limits	No set expiry	With limits
Massachusetts	Form ST-4	Unconfirmed	No	Unconfirmed	With limits
Michigan	Form 3372	Yes	Yes	Yes	Yes
Minnesota	Form ST3	Yes	Yes	No set expiry	Yes
Mississippi	No single state form	Unconfirmed	No	Unconfirmed	With limits
Missouri	Form 149	Unconfirmed	Yes	No set expiry	With limits
Nebraska	Form 13	Yes	Yes	No set expiry	Yes
Nevada	TAX-F005	Yes	Yes	No set expiry	With limits
New Jersey	Form ST-3	Yes	Yes	No set expiry	With limits
New Mexico	Type 2 NTTC	Unconfirmed	With limits	No set expiry	With limits
New York	ST-120	Unconfirmed	No	No set expiry	With limits
North Carolina	E-595E	Yes	Yes	No set expiry	With limits
North Dakota	SFN 21950	Yes	Yes	No set expiry	Yes
Ohio	STEC B / STEC U	Yes	Yes	No set expiry	Yes
Oklahoma	No single state form	Yes	Yes	Yes	Unconfirmed
Pennsylvania	REV-1220	Unconfirmed	With limits	Unconfirmed	With limits
Rhode Island	State form, no number	Yes	With limits	No set expiry	Yes
South Carolina	ST-8A	Unconfirmed	Yes	No set expiry	Yes
South Dakota	No single state form	Yes	Yes	No set expiry	Yes
Tennessee	State form, no number	Yes	Yes	No set expiry	Yes
Texas	Form 01-339	Unconfirmed	Yes	No set expiry	Yes
Utah	TC-721	Yes	Yes	No set expiry	Yes
Vermont	Form S-3	Yes	With limits	No set expiry	With limits
Virginia	Form ST-10	Unconfirmed	No	No set expiry	With limits
Washington	State form, no number	Yes	Yes	Yes	Yes
West Virginia	No single state form	Yes	No	No set expiry	Yes
Wisconsin	Form S-211	Yes	Yes	No set expiry	Yes
Wyoming	No single state form	Yes	No	No set expiry	Yes

“With limits” means the state takes the form with a restriction; open the state page for the detail. “Unconfirmed” means we could not verify the answer from an official source, so we left it blank rather than guess. Alaska, Delaware, Montana, New Hampshire and Oregon have no statewide sales tax and are not listed.

The two multistate certificates

SST Certificate of Exemption

Published by the Streamlined Sales Tax Governing Board. Every SST member state accepts it, and a few non-member states accept it too. One form can cover purchases in several states.

Official SST form (opens in a new tab)

MTC Uniform Resale Certificate

Published by the Multistate Tax Commission. Participating states accept it for resale only, and many attach a state-specific note, so read the note for each state before you rely on it.

Official MTC form (opens in a new tab)

New to resale certificates? Start with who qualifies and how to get one, then read how out-of-state resale certificates work.

Resale certificate FAQ

What is a resale certificate?

A resale certificate is a document a buyer gives a seller to show that goods are being bought to resell. The seller does not charge sales tax on that sale and keeps the certificate on file as evidence of why the sale was not taxed. Tax is collected later, when the goods are sold to the end customer.

Can I use one resale certificate in every state?

Not everywhere. Streamlined Sales Tax member states accept the SST Certificate of Exemption, and states that participate in the Multistate Tax Commission's uniform certificate accept that form, often with a state-specific restriction. Other states expect their own form. The table shows which forms each state takes.

Do resale certificates expire?

It depends on the state. Some set a fixed term or require renewal, while others keep a blanket certificate valid as long as the buyer keeps purchasing from the same seller. Each state page shows the rule we confirmed from official sources.

What happens if a seller accepts an invalid resale certificate?

If a seller cannot show a complete certificate accepted in good faith, the seller can be held liable for the sales tax it did not collect when the state audits it. That is why sellers check certificates when they receive them and keep them for as long as the state's record-keeping rules require.

This page is general information, not tax or legal advice. Every state page links to the official source it was checked against. Forms and rules change, so confirm with the state before you rely on a certificate.

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