Resale certificates by state
Utah resale certificate
The official form, whether Utah 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
- Utah Sales Tax Exemption Certificate (Resale or Re-lease box); non-Utah retailers use TC-721NR, Sales Tax Exemption Certificate for Non-Utah Retailers · Get the form (opens in a new tab)
- Issued by the Utah State Tax Commission.
- Expires?
- No set expiry
- A seller may keep using a certificate on file for a customer's later purchases, but must require a new certificate if more than 12 months pass between the buyer's purchases. The TC-721NR certificate is limited to the invoices it lists.
- Accepts the SST certificate?
- Yes
- Streamlined Sales Tax full member state.
- Accepts the MTC certificate?
- Yes
- Out-of-state buyers can use it?
- Yes
- A non-Utah retailer may buy for resale by giving the Utah seller Form TC-721NR, which lists the buyer's retail sales license number and issuing state. That form covers only the invoices listed on it, and a new one must be completed each time the out-of-state retailer accepts delivery in Utah.
- Buyer must be registered in Utah?
- With limits
- A purchaser claiming the resale exemption on TC-721 must enter its Utah sales tax license number. A retailer without a Utah license can instead use TC-721NR with its home-state retail license.
How to fill out and accept the certificate
- The buyer enters its business name, phone, and address, and the name of the seller, then enters its Utah sales tax license number in the header.
- The buyer checks the Resale or Re-lease box, which certifies that it deals in the property or services for resale and will report tax itself on anything it uses.
- An authorized person signs, prints their name and title, and dates the form, which the seller keeps on file rather than sending to the Tax Commission.
- For a non-Utah retailer on TC-721NR, the buyer lists its issuing state and license number plus the specific invoice numbers covered.
When a seller is protected
A seller is not liable for the tax if it obtains a completed exemption certificate, or the same required information, within 90 days after the sale. If it does not, it has 120 days after the Tax Commission asks for substantiation to obtain a certificate taken in good faith or otherwise prove the sale was exempt. Relief is lost if the seller knew or had reason to know the information was materially false or knowingly took part in evading the tax.
Seller record-keeping
Sellers must keep records, including exemption certificates, for three years from the date the tax return is filed.
Common mistakes
- Leaving off the Utah sales tax license number, which the form requires for the resale exemption.
- Continuing to rely on an old certificate after more than 12 months have passed since the customer's last purchase.
- Treating a TC-721NR as a blanket certificate, when it covers only the invoices listed and must be redone for each delivery accepted in Utah.
Multistate certificates in Utah
SST Certificate of Exemption
Yes
Utah is a Streamlined Sales Tax full member state, so sellers can accept the SST Certificate of Exemption for resale. Foreign buyers can enter a foreign ID, such as a VAT number.
Utah resale certificate FAQ
What form is used for a resale certificate in Utah?
Utah's resale certificate is the Utah Sales Tax Exemption Certificate (Resale or Re-lease box); non-Utah retailers use TC-721NR, Sales Tax Exemption Certificate for Non-Utah Retailers, published by the Utah State Tax Commission. Download it from the Utah State Tax Commission website; sellers keep the completed certificate rather than sending it to the state.
Does Utah accept multistate resale certificates?
Utah is a Streamlined Sales Tax full member state, so sellers can accept the SST Certificate of Exemption for resale. Foreign buyers can enter a foreign ID, such as a VAT number. Utah is on the Multistate Tax Commission's list of states that accept its Uniform Sales & Use Tax Resale Certificate.
Do Utah resale certificates expire?
A seller may keep using a certificate on file for a customer's later purchases, but must require a new certificate if more than 12 months pass between the buyer's purchases. The TC-721NR certificate is limited to the invoices it lists.
Can an out-of-state business use a resale certificate in Utah?
A non-Utah retailer may buy for resale by giving the Utah seller Form TC-721NR, which lists the buyer's retail sales license number and issuing state. That form covers only the invoices listed on it, and a new one must be completed each time the out-of-state retailer accepts delivery in Utah.
Related reading
- Utah sales tax guide: rates, nexus thresholds and filing rules
- Utah sales tax exemptions
- Resale certificates: who qualifies and how to get one
- How out-of-state resale certificates work
- Sales tax exemption guide
Sources
- Utah State Tax Commission: Form TC-721 (opens in a new tab)
- Utah State Tax Commission: Form TC-721NR (opens in a new tab)
- Utah Code 59-12-106 (exemption certificates) (opens in a new tab)
- Utah State Tax Commission: Publication 25, Sales and Use Tax General Information (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 (opens in a new tab)
- SST Certificate of Exemption (F0003) (opens in a new tab)
- SST Exemptions page (opens in a new tab)
This page is general information, not tax or legal advice. Forms and rules change, so confirm with the Utah State Tax Commission before you rely on a certificate.
Resale certificates in other states
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