Resale certificates by state
Pennsylvania resale certificate
The official form, whether Pennsylvania takes the multistate certificates, and what buyers and sellers need to do to keep a resale purchase tax-free.
Official sources checked
Quick answer
- Official form
- Pennsylvania Exemption Certificate (REV-1220) · Get the form (opens in a new tab)
- Issued by the Pennsylvania Department of Revenue.
- Expires?
- Unconfirmed
- REV-1220 can be a unit certificate (one transaction) or a blanket certificate (a series of transactions). No renewal period was found in 61 Pa. Code 32.2 or on the form, but each sale under a blanket certificate is a separate claim that must meet good faith.
- Accepts the SST certificate?
- Unconfirmed
- Accepts the MTC certificate?
- Yes, with limits
- Out-of-state buyers can use it?
- With limits
- Reason 3 (resale) asks for the buyer's PA Sales Tax License ID. A buyer without one may still use the form if it completes item 8 ('Other') explaining why a PA number is not required.
- Buyer must be registered in Pennsylvania?
- With limits
- A buyer that holds or needs a PA Sales Tax License (8-digit ID) must enter it. A buyer not required to be licensed must explain why in item 8.
How to fill out and accept the certificate
- Check the unit (one transaction) or blanket (multiple transactions) box and enter the seller's name and address.
- Check reason 3 and enter the PA Sales Tax License ID the property will be resold under. If you have none, explain in item 8 why one is not required.
- Enter the purchaser's name, address, and EIN, then sign and date. Give the form to the seller, not to the Department.
When a seller is protected
Good faith requires a properly completed certificate that the seller has in hand within 60 days of the sale or lease, contains nothing the seller knows is false, and claims an exemption consistent with the buyer's business and the property. Under 61 Pa. Code 32.2, a seller holding a blanket certificate must use good faith on each transaction. A certificate received after 60 days does not protect the seller, who must then prove the sale was exempt by other evidence.
Seller record-keeping
Keep the certificate for at least four years from the date of the exempt sale it covers (REV-1220 instructions).
Common mistakes
- Returning the form to the PA Department of Revenue instead of giving it to the seller.
- Using a reason 3 resale claim without a PA license ID and without the required item 8 explanation. The form is void unless complete.
- Using REV-1220 to claim a vehicle registration exemption. Use MV-1 or MV-4ST with PennDOT.
Multistate certificates in Pennsylvania
SST Certificate of Exemption
Unconfirmed
Pennsylvania is not a Streamlined Sales Tax member, and we found no official statement on whether it accepts the SST certificate. Pennsylvania uses Form REV-1220.
MTC Uniform Resale Certificate
With limits
MTC note: Resale use only under 61 Pa. Code 32.3; buyer should enter its eight-digit Pennsylvania license number or explain why it is not licensed.
Pennsylvania resale certificate FAQ
What form is used for a resale certificate in Pennsylvania?
Pennsylvania's resale certificate is the Pennsylvania Exemption Certificate (REV-1220), published by the Pennsylvania Department of Revenue. Download it from the Pennsylvania Department of Revenue website; sellers keep the completed certificate rather than sending it to the state.
Does Pennsylvania accept multistate resale certificates?
Pennsylvania is not a Streamlined Sales Tax member, and we found no official statement on whether it accepts the SST certificate. Pennsylvania uses Form REV-1220. Pennsylvania is on the Multistate Tax Commission's list of states that accept its Uniform Sales & Use Tax Resale Certificate, with a state-specific restriction. MTC note: Resale use only under 61 Pa. Code 32.3; buyer should enter its eight-digit Pennsylvania license number or explain why it is not licensed.
Do Pennsylvania resale certificates expire?
We could not confirm a set expiration period from official Pennsylvania sources. Check with the Pennsylvania Department of Revenue before you rely on it.
Can an out-of-state business use a resale certificate in Pennsylvania?
Reason 3 (resale) asks for the buyer's PA Sales Tax License ID. A buyer without one may still use the form if it completes item 8 ('Other') explaining why a PA number is not required.
Related reading
- Pennsylvania sales tax guide: rates, nexus thresholds and filing rules
- Pennsylvania sales tax exemptions
- Resale certificates: who qualifies and how to get one
- How out-of-state resale certificates work
- Sales tax exemption guide
Sources
- REV-1220 Pennsylvania Exemption Certificate (opens in a new tab)
- 61 Pa. Code 32.2 Exemption certificates (opens in a new tab)
- MTC Uniform Sales & Use Tax Resale Certificate (rev. 10/14/2022) (opens in a new tab)
- SST member state list (non-member) (opens in a new tab)
This page is general information, not tax or legal advice. Forms and rules change, so confirm with the Pennsylvania Department of Revenue before you rely on a certificate.
Resale certificates in other states
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