RiemerNet

Getting Resale Certificates

You are required to have resale certificates for any customer that makes a tax-exempt purchase. You are also required to keep them on file, in many cases for 4 years or more.

Most states advise that when a customer makes a purchase for resale, you should collect a resale certificate from them at the time of the purchase, or a “reasonable amount of time after”. Not every state defines how much time is “reasonable”, so consider having a resale certificate on file before you ship.

Download a blank certificate from the appropriate state below and present it to your customer when they place an order.

States that do not require a certificate

  1. New Mexico has a Gross Receipts Tax instead of a Sales Tax. Resellers need to use state’s Taxation and Revenue webservice to obtain a Nontaxable Transaction Certificate
  2. Oklahoma doesn’t have a resale certificate form, but requires either a copy of the purchaser’s sales tax permit OR the completed Multi-jurisdictional Uniform Sales & Use Tax Certificate