Uniform Sales & Use Tax Resale Certificate - Multijurisdiction

The first two lines, "Issued to Seller" and "Address", should be filled in with the name and address of the Seller.

If the Buyer is entitled to claim a resale sales tax exemption or exclusion, the Buyer should complete the certificate and send it to the Seller at the time of purchase or as soon thereafter as possible.

Fill in Name of Firm (Buyer) and Address. The individual filling out the certificate is referred to as the Buyer. The rest of the information refers to the Buyer (name and address of Buyer, business engaged in, description of business, property or services to be purchased).

Check the box that applies after "is engaged or is registered as a": Wholesaler, Retailer, Manufacturer, Seller, Lessor (see notes on pages 2─4), or Other (Specify).

Buyer is in the business of wholesaling, retailing, manufacturing, leasing (renting), or selling the following. Buyer is registered for sales/use tax with the listed states and cities within which Seller would deliver purchases to Buyer, and any such purchases are for wholesale, resale, or ingredients or components of a new product or service to be resold, leased, or rented in the normal course of business.

Fill in the Description of Business and the General description of tangible property or taxable services to be purchased from the Seller.

Under State Registration, Seller's Permit, or ID Number of Purchaser: the line next to each state abbreviation should be filled in with the relevant state ID number. This will be the sales/use tax registration or resale authorization number issued by the state. For example, on the line next to AL, provide the sales/use tax registration number issued by Alabama.

Generally, a Buyer must be registered as a retailer for sales/use tax in states where the Buyer has sales/use tax nexus. The sales/use tax registration number for the state should be entered on this certificate in the box for that state.

The states vary in their rules regarding requirements for a reseller exemption or exclusion. Some states require that the reseller (Buyer) be registered to collect sales tax in the state where the reseller makes its purchase. Other states will accept the certificate if the registration number is provided for some other state (such as the resident state of the Buyer). You should check with the relevant state to determine whether you meet the requirements of that state.

Under penalties of perjury, I swear or affirm that the information on this form is true and correct as to every material matter.

I further certify that if any property or service so purchased tax-free is used or consumed by Buyer so as to make it subject to sales/use tax, Buyer will pay the tax due directly to the proper taxing authority when state law so provides or inform the Seller for added tax billing. This certificate shall be a part of each order that Buyer may hereafter give to Seller, unless otherwise specified, and shall be valid until canceled by Buyer in writing or revoked by the city or state.

Fill in the Title and the Date.

If the Buyer purchases tax free for a reason other than resale, ingredient or component exemption, the Buyer cannot use this form and must provide to the Seller the proper state exemption certificate for that specific exemption.

In order to comply with state and local sales tax law requirements, the Seller must have in its files a properly completed exemption certificate from all of its customers (Buyers) who claim a sales/use tax exemption. If the Seller does not have this certificate, it is obliged to collect the tax for the state in which the property or service is delivered.

The Seller will determine whether it will accept the certificate from the Buyer.

If you are the Buyer and your Seller ships directly to your customers, you may be able to use this certificate because you are a reseller.

If you are the Seller, and you have nexus with the state(s) into which you are shipping to your Buyer's customers, you may be required by such state(s) to remit sales tax on those sales if your Buyer is not registered to collect sales tax.

Colorado, Hawaii, Illinois, and New Mexico: these states do not permit the use of this certificate to claim a resale exemption for the purchase of a taxable service for resale.

California: This certificate is not valid as an exemption certificate. Its use is limited to use as a resale certificate.

A valid resale certificate is effective until the issuer revokes the certificate.

In many cases, this certificate can be used as a blanket certificate, so that you will only need to fill it out once for each of your Sellers. Some states require periodic replacement with a renewed certificate (see notes on certificate).

Caution: Misuse of this certificate by Buyer, Seller, lessor, lessee, or the representative thereof may be punishable by fine, imprisonment or loss of right to issue or accept a certificate in some states or cities.