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Sales tax by state: How to use and accept resale certificates

by TaxJar March 1, 2024

Please note: This blog was originally published in 2021. It’s since been updated for accuracy and comprehensiveness.

As a retailer, you have the chance to buy items that you intend to resell without paying sales tax at the time of purchase. You can do this by presenting a resale certificate (sometimes called a reseller’s permit or by other names) to your vendor at checkout. However, just like with anything sales tax related, how to use a resale certificate varies from state to state.

And since you are a retailer, you may also find yourself in the position of accepting a resale certificate from one of your buyers. How to accept a resale certificate properly also varies by state.

Since the ins and outs of resale certificates differ in different states, we’ve put together a state-by-state guide on how to use and accept resale certificates. I hope these short posts help you run your online business more efficiently!

Need more info about resale certificates? Read our Resale Certificates FAQ.

How to use this post

Scroll down and find the state you are wondering about. Each blog posts provides the basics of using a resale certificate in that state, and the basics of accepting a resale certificate from a buyer in that state.

Don’t see your state yet? This blog series is a work in progress and we will work to continue to update with new information.

Alabama

Arizona

Arkansas

California

Colorado

Connecticut

Florida

Georgia

Hawaii

Idaho

Illinois

Indiana

Iowa

Kansas

Kentucky

Louisiana

Maine

Maryland

Massachusetts

Michigan

Minnesota

Mississippi

Missouri

Nebraska

Nevada

New Jersey

New Mexico

New York

North Carolina

North Dakota

Ohio

Oklahoma

Pennsylvania

Rhode Island

South Carolina

South Dakota

Tennessee

Texas

Utah

Vermont

Virginia

Washington

Washington D.C.

West Virginia

Wisconsin

Wyoming


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