Resale certificate rules by state
Which states reject an out-of-state resale certificate?
A resale certificate carrying another state's permit number does not travel everywhere. 13 jurisdictions will not accept one, which is the single most common reason a certificate portfolio a seller believes is clean turns into a deficiency at audit.
Will not accept an out-of-state certificate
Will accept one, if the rest of the form holds up
- Alabama Yes
- Arizona Yes
- Arkansas Yes
- Georgia Yes
- Idaho Yes
- Illinois Yes
- Indiana Yes
- Iowa Yes
- Kansas Yes
- Kentucky Yes
- Maine Yes
- Maryland Yes
- Minnesota Yes
- Nebraska Yes
- Nevada Yes
- New Jersey Yes
- New Mexico Yes
- New York Yes
- North Carolina Yes
- North Dakota Yes
- Ohio Yes
- Oklahoma Yes
- Pennsylvania Yes
- Rhode Island Yes
- South Carolina Yes
- South Dakota Yes
- Tennessee Yes
- Texas Yes
- Utah Yes
- Virginia Yes
- West Virginia Yes
- Wisconsin Yes
- Wyoming Yes
No statewide sales tax
These levy no statewide sales tax, so a resale certificate has nothing to exempt. Local jurisdictions can still impose one, which is why Alaska is not as simple as this list makes it look.
Which of these are you shipping into?
Upload an export of your exempt sales and we will estimate the tax, penalty and interest state by state. No account needed, and your file is never saved.
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