Resale certificates by state

Nevada resale certificate

The official form, whether Nevada takes the multistate certificates, and what buyers and sellers need to do to keep a resale purchase tax-free.

Official sources checked September 26, 2026

Quick answer

Official form: Nevada Resale Certificate (TAX-F005) · Get the form (opens in a new tab); Issued by the Nevada Department of Taxation.
Expires?: No set expiry; A Nevada resale certificate doesn't expire. It stays valid until the retailer closes its Business and Sales Tax account with the Department.
Accepts the SST certificate?: Yes; Streamlined Sales Tax full member state.
Accepts the MTC certificate?: Yes
Out-of-state buyers can use it?: With limits; The Department's FAQ says out-of-state resale certificates are acceptable if they include the required information: a general description of the property bought for resale, plus the buyer's and seller's names. Statute (NRS 372.155) protects the seller only when the buyer is registered under NRS 360B.200 (Streamlined registration) or holds a permit issued under NRS 360.5973. The Nevada form asks for a Nevada seller's permit Location ID.
Buyer must be registered in Nevada?: With limits; The Department describes the resale certificate as being for sales tax permit holders, and NRS 372.155 requires the buyer to hold a Nevada permit or be registered under NRS 360B.200. The FAQ also accepts out-of-state certificates that contain the required elements.

How to fill out and accept the certificate

Enter the buyer's Nevada seller's permit Location ID number and describe the kind of goods the buyer sells.
Name the seller being bought from and describe the property being bought for resale.
Enter the buyer's printed name and location address, sign, and date. Electronically delivered certificates don't need a signature.

When a seller is protected

Taking a resale certificate from a qualifying buyer shifts the burden of proof off the seller (NRS 372.155). If the buyer later uses the property instead of reselling it, the buyer owes use tax. The seller is liable only if that tax goes unpaid and the seller fraudulently failed to collect or solicited the certificate unlawfully (NRS 372.170). The Department recommends verifying resale certificates regularly with its permit search. No 90/120-day acquisition window was found.

Seller record-keeping

Department guidance (citing NRS 372.735) says registered businesses should keep basic records for at least 4 years, and businesses not registered with the Department for at least 8 years. A certificate-specific retention period was not stated separately.

Common mistakes

Using a resale certificate for items the buyer will use or consume. Any use beyond retention, demonstration, or display makes the buyer liable for use tax, and knowing misuse to evade tax is a misdemeanor (NRS 372.175).
Not re-verifying that the buyer is still registered. A certificate stops being valid once the buyer closes its Nevada account.
Accepting a certificate with no description of the property or without the buyer's and seller's names.

Multistate certificates in Nevada

SST Certificate of Exemption

Yes

Nevada is a Streamlined Sales Tax full member state, so sellers can accept the SST Certificate of Exemption for resale.

Official SST form (opens in a new tab)

MTC Uniform Resale Certificate

Yes

MTC note: Resale use only under the cited NRS sections, covering tangible personal property; contractors generally may not use it, and periodic renewal is recommended.

Official MTC form (opens in a new tab)

Nevada resale certificate FAQ

What form is used for a resale certificate in Nevada?

Nevada's resale certificate is the Nevada Resale Certificate (TAX-F005), published by the Nevada Department of Taxation. Download it from the Nevada Department of Taxation website; sellers keep the completed certificate rather than sending it to the state.

Does Nevada accept multistate resale certificates?

Nevada is a Streamlined Sales Tax full member state, so sellers can accept the SST Certificate of Exemption for resale. Nevada is on the Multistate Tax Commission's list of states that accept its Uniform Sales & Use Tax Resale Certificate. MTC note: Resale use only under the cited NRS sections, covering tangible personal property; contractors generally may not use it, and periodic renewal is recommended.

Do Nevada resale certificates expire?

A Nevada resale certificate doesn't expire. It stays valid until the retailer closes its Business and Sales Tax account with the Department.

Can an out-of-state business use a resale certificate in Nevada?

The Department's FAQ says out-of-state resale certificates are acceptable if they include the required information: a general description of the property bought for resale, plus the buyer's and seller's names. Statute (NRS 372.155) protects the seller only when the buyer is registered under NRS 360B.200 (Streamlined registration) or holds a permit issued under NRS 360.5973. The Nevada form asks for a Nevada seller's permit Location ID.

Resale certificates in other states

Kintsugi collects, validates and tracks exemption and resale certificates for you

Store certificates next to the customers they cover and apply them to exempt sales automatically. Basic certificate management is included on the Starter plan; Premium adds bulk upload with automatic validation, secure certificate requests and expiration alerts.

Start free Book a demo