Border States Uniform Sale Certificate Form – Fill Out and Use This PDF

Border States Uniform Sale Certificate Form PDF Details

The Border States Uniform Sale Certificate is a tax exemption document used in Arizona, New Mexico, and other participating border states. It lets a buyer certify to a seller that a purchase is for resale, not personal use. The seller collects no sales tax on the transaction. The buyer takes on the tax responsibility when the goods are later sold to end customers.

Which States Accept This Certificate?

Arizona and New Mexico developed this form together to simplify tax-exempt transactions between their states. Both states are party to the Border States Uniform Sale For Resale Certificate agreement. Some neighboring states may also honor the form. Before using it with a new supplier, confirm that their state accepts this certificate instead of a state-specific exemption form.

Who Needs to Use This Form?

Businesses that buy goods for resale across state lines use this certificate. Common users include:

• Retail stores that purchase inventory from out-of-state distributors
• Wholesale businesses that buy goods for redistribution
• Manufacturers that acquire raw materials for finished products
• Drop-shipping businesses that sell goods they never handle directly

Information Required to Complete the Form

To fill out the certificate, gather the following details before you start:

• Your business name and mailing address
• Your state sales tax ID number or seller's permit number
• A description of the goods you plan to purchase for resale
• The name and location of the business you are buying from
• A signature from an authorized company representative

Recordkeeping and Compliance

Both the buyer and the seller should keep a signed copy of this certificate for at least four years. Arizona and New Mexico require this for sales tax audit purposes. A seller who accepts an invalid or incomplete certificate may owe the uncollected tax. Check that all fields are filled in and that the buyer's tax identification number is active before closing any tax-exempt sale.

If your business operates in several states, you may need additional forms as well. The Uniform Sales Tax Certificate covers a broader range of states for multi-state resale purchases. The Texas Sales Tax Exemption Certificate applies to purchases made in Texas. Review which form each supplier requires before placing a tax-exempt order.