Every row checked against the state's own tax agency: September 2026
A resale certificate is issued under one state's rules, so the form, whether you register first and whether a multistate certificate is accepted all change at the state line. The table below lists what each state's tax agency publishes; each state's guide cites the exact page.
Resale certificate rules in all 50 states
| State | Certificate | Register first | MTC certificate | SST certificate |
|---|---|---|---|---|
| Alabama | Sales Tax License (Alabama's resale certificate; issued by ALDOR and printed from My Alabama Taxes) | sales tax license | Form posted by the agency | Not stated by the agency |
| Alaska | No statewide sales tax | |||
| Arizona | Arizona Form 5000A, Arizona Resale Certificate | transaction privilege tax (TPT) license | Yes | Not stated by the agency |
| Arkansas | Form ST391, Exemption Certificate | Arkansas Sales/Use Tax Permit | Not stated by the agency | Yes |
| California | CDTFA-230, General Resale Certificate (optional; any document with the required elements can serve) | No | Not stated by the agency | Not stated by the agency |
| Colorado | DR 5002, Declaration of Wholesale or Entity Sales Tax Exemption | Colorado sales tax license | Yes | Not stated by the agency |
| Connecticut | Connecticut Sales and Use Tax Resale Certificate | Sales and Use Tax Permit | Yes | Not stated by the agency |
| Delaware | No statewide sales tax | |||
| Florida | Form DR-13, Florida Annual Resale Certificate for Sales Tax | sales and use tax dealer registration (Certificate of Registration, Form DR-11) | Not stated by the agency | Not stated by the agency |
| Georgia | Form ST-5, Sales Tax Certificate of Exemption | sales and use tax number | With conditions | Not stated by the agency |
| Hawaii | Form G-17, Resale Certificate for Goods, General Form 1 | General Excise Tax License (Hawaii Tax ID) | Yes | Not stated by the agency |
| Idaho | Form ST-101, Sales Tax Resale or Exemption Certificate | Idaho seller's permit | With conditions | Not stated by the agency |
| Illinois | Form CRT-61, Certificate of Resale (Sales and Related Taxes, Fees, and E911 Surcharge) | Certificate of Registration (Illinois Account ID), as a retailer or reseller | Not stated by the agency | Not stated by the agency |
| Indiana | Form ST-105, Indiana General Sales Tax Exemption Certificate | Registered Retail Merchant Certificate (RRMC) | Not stated by the agency | Yes |
| Iowa | Form 31-014, Iowa Sales/Use/Excise Tax Exemption Certificate | No | Not stated by the agency | Not stated by the agency |
| Kansas | Form ST-28A, Resale Exemption Certificate | Kansas Retailers' Sales Tax registration (sales tax account number) | Not stated by the agency | Yes |
| Kentucky | Form 51A105, Resale Certificate | Sales and Use Tax Permit | Yes | Yes |
| Louisiana | Form R-1064, Louisiana Resale Certificate (issued by LDR) | Louisiana sales tax account | No | Not stated by the agency |
| Maine | Resale Certificate issued by Maine Revenue Services (no separate form number) | sales tax registration (Retailer Certificate) | With conditions | Not stated by the agency |
| Maryland | no required form; signed resale statement (Comptroller publishes a Suggested Blanket Resale Certificate) | sales and use tax license (eight-digit sales and use tax registration number) | Not stated by the agency | Not stated by the agency |
| Massachusetts | Form ST-4, Sales Tax Resale Certificate | Massachusetts vendor registration (Sales and Use Tax Registration Certificate, Form ST-1) | Not stated by the agency | Not stated by the agency |
| Michigan | Form 3372, Michigan Sales and Use Tax Certificate of Exemption | sales tax license | Yes | Yes |
| Minnesota | Form ST3, Certificate of Exemption (reason H, Resale) | No | Not stated by the agency | Not stated by the agency |
| Mississippi | No dedicated resale certificate form; buyer gives the supplier its Mississippi sales tax permit information | sales tax permit (in-state) or seller's use tax permit (out-of-state) | Not stated by the agency | Not stated by the agency |
| Missouri | Form 149, Sales and Use Tax Exemption Certificate | Missouri Retail Sales Tax License (Missouri Tax I.D. Number) | Not stated by the agency | Not stated by the agency |
| Montana | No statewide sales tax | |||
| Nebraska | Form 13, Nebraska Resale or Exempt Sale Certificate | No | Yes | Yes |
| Nevada | TAX-F005, Nevada Resale Certificate | seller's permit (Sales/Use Tax Permit) | Not stated by the agency | Yes |
| New Hampshire | No statewide sales tax | |||
| New Jersey | Form ST-3, New Jersey Resale Certificate | Certificate of Authority (Form CA-1) for Sales Tax | With conditions | Yes |
| New Mexico | Type 2 Nontaxable Transaction Certificate (NTTC) | New Mexico Business Tax Identification Number (NMBTIN) with a gross receipts tax account | With conditions | Not stated by the agency |
| New York | Form ST-120, Resale Certificate (New York State and Local Sales and Use Tax) | Certificate of Authority | Not stated by the agency | Not stated by the agency |
| North Carolina | Form E-595E, Streamlined Sales and Use Tax Certificate of Exemption | Certificate of Registration (sales and use tax) | Form posted by the agency | Yes |
| North Dakota | SFN 21950, Certificate of Resale | sales and use tax permit | Yes | Yes |
| Ohio | No dedicated resale form: STEC B (Sales and Use Tax Blanket Exemption Certificate) or STEC U (Unit Exemption Certificate) | Not stated by the agency | With conditions | Yes |
| Oklahoma | no dedicated state resale form; written certification (on the invoice or a letter) plus sales tax permit number; MTC, SST, Oklahoma Exemption Certificate BT107 or a reasonable facsimile may be used | sales tax permit | Yes | Yes |
| Oregon | No statewide sales tax | |||
| Pennsylvania | REV-1220, Pennsylvania Exemption Certificate | Sales, Use, and Hotel Occupancy Retail Tax License (or Wholesale Certificate for businesses that only sell to retailers) | Not stated by the agency | Not stated by the agency |
| Rhode Island | Rhode Island Sales and Use Tax Resale Certificate | permit to make sales at retail (sales tax permit) | Not stated by the agency | Yes |
| South Carolina | Form ST-8A, Resale Certificate | retail license | Yes | Not stated by the agency |
| South Dakota | Streamlined Certificate of Exemption (Form 2040) | South Dakota sales tax license | Not stated by the agency | Yes |
| Tennessee | Tennessee Sales and Use Tax Certificate of Resale (Blanket Certificate of Resale), issued by the Department | sales and use tax Certificate of Registration | Yes | Yes |
| Texas | Form 01-339, Texas Sales and Use Tax Resale Certificate | Texas sales and use tax permit | Not stated by the agency | Not stated by the agency |
| Utah | Form TC-721, Exemption Certificate | Utah Sales Tax License | Yes | Not stated by the agency |
| Vermont | Form S-3, Vermont Sales Tax Exemption Certificate for Purchases for Resale, by Exempt Organizations, and by Direct Pay Permit | Vermont Business Tax Account and sales and use tax license | Not stated by the agency | Yes |
| Virginia | Form ST-10, Sales and Use Tax Certificate of Exemption | Sales Tax Certificate of Registration (Form ST-4) | With conditions | Not stated by the agency |
| Washington | Reseller Permit (Washington's replacement for the resale certificate) | Washington business license (issues a Unified Business Identifier / UBI number) | With conditions | Yes |
| West Virginia | SSTGB Form F0003, Streamlined Sales and Use Tax Certificate of Exemption | West Virginia Business Registration Certificate | Not stated by the agency | Yes |
| Wisconsin | Form S-211, Wisconsin Sales and Use Tax Exemption Certificate (or the electronic S-211E, or S-211-SST for Streamlined Sales Tax) | seller's permit | Not stated by the agency | Yes |
| Wyoming | Streamlined Sales Tax Agreement exemption certificate | Wyoming sales tax license | Not stated by the agency | Yes |
“Not stated by the agency” means the official pages we read do not answer the question either way — ask the agency before you rely on a multistate form there.
States without a statewide sales tax
Alaska, Delaware, Montana, New Hampshire and Oregon have no statewide sales tax. Their guides explain what each state's agency does publish for resellers, including any local sales taxes.
Where the multistate (MTC) certificate is accepted
The tax agencies of 12 states say on their own pages that they accept the Multistate Tax Commission's uniform certificate: Arizona, Colorado, Connecticut, Hawaii, Kentucky, Michigan, Nebraska, North Dakota, Oklahoma, South Carolina, Tennessee, Utah.
Where the Streamlined Sales Tax certificate is accepted
The tax agencies of 20 states say on their own pages that they accept the Streamlined Sales and Use Tax certificate of exemption: Arkansas, Indiana, Kansas, Kentucky, Michigan, Nebraska, Nevada, New Jersey, North Carolina, North Dakota, Ohio, Oklahoma, Rhode Island, South Dakota, Tennessee, Vermont, Washington, West Virginia, Wisconsin, Wyoming.
Filing certificates on Closo Wholesale
Closo Wholesale keeps one resale certificate per state on your buyer account. Add each state you take delivery in under Settings → Resale certificates, with the certificate number and a photo or PDF; each certificate shows its review status there.
This is general information, not tax advice. Forms and rules change; confirm with the state's tax agency before you rely on this page.
