| Alabama |
Sales tax license; resale certificate |
STEX-1; seller number commonly SLS-R######### (13 characters including prefix) |
Register with Alabama Department of Revenue; retrieve account/certificate through My Alabama Taxes. |
| Alaska |
Remote seller certificate; local sales tax registration |
Statewide resale document is not standard; remote-seller ID often YYYY-AK###
|
No statewide sales tax. Check the Alaska Remote Seller Sales Tax Commission or the applicable city/borough. |
| Arizona |
TPT license; resale certificate |
Form 5000; 8 digits |
Register for a Transaction Privilege Tax license through Arizona DOR; complete Form 5000. |
| Arkansas |
Sales tax permit; resale certificate |
ST-391; ########-SLS
|
Register with Arkansas DFA; complete ST-391. |
| California |
Seller’s permit; resale certificate |
CDTFA-230; usually ###-######
|
Obtain/reprint seller’s permit through CDTFA; complete CDTFA-230 for the vendor. |
| Colorado |
Sales tax license; resale certificate |
DR 0563 / DR 0653; ########-####
|
Register with Colorado DOR. Also check city requirements for home-rule locations. |
| Connecticut |
Sales and use tax permit; resale certificate |
Connecticut Resale Certificate; typically 10 digits |
Register with Connecticut DRS; complete the resale certificate. |
| Delaware |
Business license |
No sales tax and no conventional resale certificate |
A Delaware business license is not a sales-tax resale permit. |
| District of Columbia |
Sales and use tax registration; resale certificate |
OTR-368; 12 digits |
Register through DC OTR/MyTaxDC, then complete OTR-368. |
| Florida |
Sales tax certificate; annual resale certificate |
DR-13; ##-##########-#
|
Register with Florida DOR; download the annual resale certificate from the DOR account. |
| Georgia |
Sales and use tax number; resale certificate |
ST-5; ###-###### or SST ID |
Register with Georgia DOR; complete ST-5. |
| Hawaii |
General excise tax license; resale certificate |
G-17; GE-###-###-####-##
|
Register for a GET license with Hawaii Tax; use G-17. |
| Idaho |
Sales tax permit; resale certificate |
ST-101; often an account number such as 000110382-07
|
Register with Idaho State Tax Commission; complete ST-101. |
| Illinois |
Sales tax registration; resale certificate |
CRT-61; ####-####
|
Register with Illinois DOR/MyTax Illinois; complete CRT-61. |
| Indiana |
Registered retail merchant certificate; exemption certificate |
ST-105; ##########-### or SST ID |
Register with Indiana DOR/INTIME; complete ST-105. |
| Iowa |
Sales tax permit; exemption certificate |
31-014; #-##-###### or SST ID |
Register with Iowa DOR/GovConnectIowa; complete Form 31-014. |
| Kansas |
Retailers’ sales tax registration; resale exemption certificate |
ST-28A; ###-############-##
|
Register with Kansas DOR; complete ST-28A. |
| Kentucky |
Sales and use tax permit; resale certificate |
51A105; 6 digits or SST ID |
Register with Kentucky DOR; complete 51A105. |
| Louisiana |
Sales tax registration; resale certificate |
Louisiana resale certificate; #######-###-###
|
Register with Louisiana DOR and generate the certificate online. Parish rules may also matter. |
| Maine |
Sales tax registration; resale certificate |
Often MTC form; 7 digits |
Register with Maine Revenue Services; provide an accepted resale certificate. |
| Maryland |
Sales and use tax license; resale certificate |
Written resale statement or MTC form; 8 digits |
Register with Maryland Comptroller/Business Tax account; prepare the required statement or MTC form. |
| Massachusetts |
Sales tax registration; resale certificate |
ST-4; SLS-########-###
|
Register through MassTaxConnect; complete ST-4. |
| Michigan |
Sales tax license; exemption certificate |
Form 3372; ##-#######
|
Register through Michigan Treasury/MTO; complete Form 3372. |
| Minnesota |
Sales tax permit; exemption certificate |
ST3; 7 digits or SST ID |
Register with Minnesota DOR/e-Services; complete ST3. |
| Mississippi |
Sales tax permit |
No standard resale certificate; permit number commonly ####-####
|
Register with Mississippi DOR and give the vendor the sales-tax permit information. |
| Missouri |
Vendor license; resale exemption certificate |
Form 149; 8 digits |
Register with Missouri DOR; complete Form 149. |
| Montana |
Business registration |
No general sales tax and no conventional resale certificate |
No statewide resale permit; local resort-tax rules can exist. |
| Nebraska |
Sales tax permit; exemption certificate |
Form 13; 01-###### or SST ID |
Register with Nebraska DOR; complete Form 13. |
| Nevada |
Sales tax permit; resale certificate |
Resale Certificate; ##########-### or SST ID |
Register with Nevada Tax Center; complete a resale certificate. |
| New Hampshire |
Business registration |
No general sales tax and no conventional resale certificate |
No statewide resale permit. |
| New Jersey |
Sales tax authority; resale certificate |
ST-3 or ST-3NR; ###-###-###/### or SST ID |
Register through New Jersey Division of Taxation; complete ST-3/ST-3NR. |
| New Mexico |
CRS number; nontaxable transaction certificate |
Type 2 NTTC; 11 digits |
Register for a Combined Reporting System account with NM Taxation & Revenue; obtain/issue the appropriate NTTC. |
| New York |
Certificate of Authority; resale certificate |
ST-120; ##-#######
|
Apply for a Certificate of Authority before making taxable sales; complete ST-120 for vendors. |
| North Carolina |
Sales and use tax account; exemption certificate |
E-595E; often ######### or SST ID |
Register with NC DOR; complete E-595E. |
| North Dakota |
Sales tax permit; resale certificate |
General Resale Certificate; ###### ## or SST ID |
Register with North Dakota Tax Commissioner; complete the certificate. |
| Ohio |
Vendor’s license; exemption certificate |
STEC B; ##-######
|
Obtain a vendor’s license through Ohio Business Gateway/county auditor as applicable; complete STEC B. |
| Oklahoma |
Sales tax permit; resale certificate |
Copy of permit or SST/MTC form; STS-########-## or SST ID |
Register with Oklahoma Tax Commission; download/copy permit or use accepted certificate. |
| Oregon |
Business registration |
No general sales tax and no conventional resale certificate |
No statewide resale permit. |
| Pennsylvania |
Sales tax license; exemption certificate |
REV-1220; 8 digits |
Register with PA Department of Revenue/myPATH; complete REV-1220. |
| Rhode Island |
Sales tax permit; wholesaler’s resale certificate |
Wholesaler’s Resale Certificate; 9 digits |
Register with RI Division of Taxation; complete the resale certificate. |
| South Carolina |
Retail license; resale certificate |
ST-8A; ########-#
|
Obtain a retail license with South Carolina DOR; complete ST-8A. |
| South Dakota |
Sales tax license; exemption certificate |
Form 2040; ####-####-ST or SST ID |
Register with South Dakota DOR; complete Form 2040. |
| Tennessee |
Sales tax account; resale certificate |
SSTGB F0003; ##########-SLC
|
Register with Tennessee DOR; complete SSTGB F0003 or other accepted certificate. |
| Texas |
Sales and use tax permit; resale certificate |
01-339; 11 digits |
Apply/reprint via Texas Comptroller; complete Form 01-339. |
| Utah |
Sales tax license; exemption certificate |
TC-721; ########-###-STC or SST ID |
Register through Utah Taxpayer Access Point; complete TC-721. |
| Vermont |
Sales and use tax account; exemption certificate |
S-3; SUT-########
|
Register with Vermont Department of Taxes/myVTax; complete S-3. |
| Virginia |
Sales tax certificate; resale certificate |
ST-10; ##-#########F-###
|
Register with Virginia Tax; complete ST-10. |
| Washington |
Reseller permit; UBI; resale certificate |
Reseller permit; ###-###-### or SST ID |
Register with Washington DOR, then request/download the reseller permit in My DOR. It is not the same as the UBI. |
| West Virginia |
Business registration certificate; exemption certificate |
SSTGB F0003; ####-#### or SST ID |
Register with WV State Tax Department; complete SSTGB F0003. |
| Wisconsin |
Seller’s permit; exemption certificate |
S-211; ###-##########-## or SST ID |
Register with Wisconsin DOR/My Tax Account; complete S-211. |
| Wyoming |
Sales tax license; exemption certificate |
SSTGB F0003; 8 digits or SST ID |
Register with Wyoming DOR; complete SSTGB F0003. |