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HOW TO APPLY FOR AN ACCOUNT

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2753 Michigan Rd, Madison, IN 47250 p: 812.574.7777 f: 812.574.3032
dealersales@SuperATV.com www.SuperATV.com
HOW TO APPLY FOR AN ACCOUNT
To apply for a wholesale account with SuperATV, you will need to fax a completed dealer application,
a copy of your business license and pictures of your store front showing proof of a physical brick and
mortar location to (812) 574-3032 ATTN: WHOLESALE MANAGER or email to
dealersales@SuperATV.com. SuperATV reserves the right to accept or decline an application at our
own discretion. Additionally, SuperATV only accepts applications for ATV/UTV businesses.
Businesses located in INDIANA must include a completed Indiana Sales Tax Exemption form with their
application.
Requirements for Application:
1. Fully Completed Wholesale Application: All fields must be filled out correctly and accurately
2. Business License and Federal Tax Id: All applicants are required to furnish a state-issued
Business License and Federal Tax Id. No exceptions
3. Proof of a Physical Location
4. Sales Tax Exemption Certificate For Your State
SuperATV recommends calling us after faxing to confirm that we have received your paperwork. Please
note that we will not be able to provide any pricing or product information until your account has been
approved. The application review process takes a minimum 48 business hours.
Upon acceptance, you will be contacted by your SuperATV Account Representative to explain our
processes and procedures, establish your account, and discuss opening orders and pricing.
RETAILER AGREEMENT
THIS RETAILER AGREEMENT (the “Agreement”), made and entered into this _____ day of
______________ 202___, by and between SuperATV with an address at 2753 Michigan Rd, Madison,
IN 47250, hereinafter called “Company”, and __________________________________with an address
at ______________________________________________________, hereinafter called “Retailer”,
collectively referred to as the “Parties”, hereby agree as follows:
I. GRANT OF RIGHT
1.1 Company grants to Retailer, the non-exclusive right to purchase and resell at retail the Company's
range of products (collectively referred to as “Products”) at Retailer's stores (“Retail Centers”) all
operating under the same name.
1.2 Nothing in this Agreement grants Retailer an exclusive territory to market and resell the Products.
II. TERM
2.1 This Agreement shall begin on date of execution and shall remain in full force and effect unless
ended by the Company.
III. TERMINATION
3.1 This Agreement can be terminated by the unilateral request of either party.
3.2 In the event that the Company seeks to terminate this Agreement, it will furnish written notice of
termination to Retailer. In the event of termination or expiration of this Agreement, Retailer will be
required to immediately return to Company any software, equipment, and merchandising material.
3.3 The Company may evaluate Retailer status annually and terminate agreement if no purchases
have been made in the last rolling 12 month period. Termination will be notified in writing by the
Company to the Retailer. In the event the Retailer would like to be reinstated, they must reapply.
IV. DESCRIPTION OF GOODS; SALE AND DELIVERY
4.1 Company shall sell, transfer, and deliver to Retailer the Products at the per unit cost set forth in
paragraph 4.5 herein, and Retailer shall sell the product at the ‘Suggested Retail Price’ as communicated
by the Company, unless otherwise agreed in writing by the Parties.
4.2 Company shall have the right, at any time, to decrease or increase the Suggested Retail Price of
Products.
4.3 Should the Company introduce a new model of Products that has a different Suggested Retail
Price, Company shall strive to notify the Retailer of the new model’s introduction, but is not guaranteed.
Subsequently, the Retailer's purchase price will be negotiated by the Company with the Retailer.
4.4 Company will provide the Retailer the Products packaged for retail in a sealed package.
4.5 Company will notify the Retailer of cost at which they will sell each product to Retailer on an
at least monthly basis, which cost shall be subject to change at any time.
4.6 In the event that the Retailer qualifies for free shipping or shipping is at SuperATV expense, then
SuperATV will determine the shipping method, whether freight, ground, etc.
4.7 Title to and risk of loss of products shall pass to the Retailer, FOB SuperATV. Thereafter, such
risk of loss shall be on the Retailer, including any Products returned to the Company until their receipt
by Company.
V. PERMISSION TO USE MARKS
5.1 Company hereby grants to Retailer the right to use Company’s trademarks, trade names, logos
and such identification (“Marks”) only in connection with the resale of the Products provided Retailer
complies with the terms of this Agreement. Retailer acknowledges that the Marks are a valuable and
important property right and are essential to the goodwill and reputation of the Products. Retailer further
acknowledges Company’s interest in the Marks and Retailer shall not claim any right to or title or interest
thereto. Therefore, any advertisements of SuperATV products must contain the Company’s marks to
identify that it is in fact the Company’s product.
5.2 Retailer warrants that Retailer shall always obtain Company’s prior written authorization to
use and display, or permit the use and display of, the Marks at any retail outlet.
5.3 Retailer shall follow all rules, regulations, standards, and guidelines Company establishes from
time to time relating to the use and display of the Marks in connection with the resale of the Products.
VI. QUALITY; RETAILERS RESPONSIBILITIES AND RESTRICTIONS
6.1 Retailer shall comply with the following obligations with respect to quality of Products,
requirements relating to the marketing, storage, and resale of the Products and restrictions on Retailer.
6.2 Retailer shall not resell, nor may any operator of Retail Centers resell products at Retail Centers
other than the Products purchased by Retailer from Company to be resold under the Marks pursuant to
the terms of this Agreement.
6.3 The quality of the Products must be strictly maintained and not adulterated, commingled, or
blended with any other products or substances in any manner.
6.4 All Products must be clearly identified, correctly labeled, and resold under their proper marks.
6.5 All signs and other advertising devices or materials furnished by Company to Retailer will
remain Company's property, must be used solely in connection with the resale of the Products, and must
be returned to Company immediately upon demand at Retailer's expense.
6.6 Retailer shall obtain Company's prior written approval before using, or permitting the use of,
any promotional materials or advertising that bear any of the Marks.
6.7 The Products must be diligently and efficiently merchandised and promoted at Retail Centers.
6.8 Retailer must conduct operations at the Retail Centers in a professional and business-like
manner and the public must be provided with prompt, courteous, and efficient service.
6.9 Retailer shall promptly and courteously respond to any customer complaints (including written
responses when appropriate) and take immediate action to satisfactorily resolve each customer
complaint.
6.10 Retail Centers must be kept in a clean, sanitary, and safe condition and all property and
equipment kept in good operating condition and repair. The driveways, sidewalks, and other landscaped
areas must be kept in a neat and orderly appearance free from weeds, debris, snow, ice, and rubbish.
6.11 Retail Centers may not be used for any unlawful, offensive, hazardous, unsightly, or other
objectionable purpose, including, but not limited to, the sale or display of materials with in obscene,
libelous, sexually explicit materials.
6.12 Retail Centers must be kept clear of vehicles, other mobile equipment, and obstructions that
restrict traffic flow, endanger customer safety, or detract from appearance. Retail Centers may not be
used to sell, lease, or store motor vehicles, trailers, boats, or other mobile equipment, without Company’s
prior written consent.
6.13 Retail Centers must be operated in a secure manner so that criminal activity is adequately
deterred from occurring there and so that all persons at Retail Centers are adequately protected from
injury, harm, or loss. Retailer has complete control over and the sole responsibility for security at Retail
Centers.
6.14 Retailer shall use its reasonable efforts to develop and actively promote the sales of Products.
Company reserves the right to market and sell, and authorize others to market and sell, the Products in
any manner Company chooses, including, without limitation, through its own Retail Centers or through
designated wholesalers or other retailers.
6.15 Retailer shall not sell, deliver, or otherwise supply the Products to any Retail Outlet (for
example, but not limited to Amazon, eBay, Walmart) that the Company has not authorized, in writing.
Further, Retailer shall not supply the Products to any company or retailer who Retailer knows or has
reason to know will resell the Products under trademarks or brand names other than those of Company.
6.16 Retailer is authorized to sell only in their store front and/or their own website, unless approved
in writing by the Company (for example, but not limited to no eBay, Walmart or Amazon sales without
written approval).
6.17 Retailer shall not sell on social media or undercut SuperATV Suggested Retail Price. Such action
will be subject to disciplinary action as follows:
1
st
offense: Warning
2
nd
offense: Account suspended for 5 days
3
rd
offense: Account suspended for 30 days - or indefinitely
6.18 Company does not allow the sell by Retailer of any of their products at less than the full
Suggested Retail Price. Bundling or giveaways of other products or services that are packaged along
with the Company product is not allowed unless approved by the Company in writing.
VII. COMPANY’S MARKETING RIGHTS
7.1 Company may, from time to time: (a) add, change, or modify the grade, Products brand name,
delivery package, or other distinctive designation of any Product; (b) change or modify the formulations
and specifications of any Product; and (c) upon 15 days’ prior notice, discontinue at any time the sale of
any Product in which event the Parties will be relieved of any further obligation with respect to that
Product.
VIII. MODIFCATION OF DEALER CONTRACT
8.1 Modification of the Dealer Contract by the Company occurs on a regular and consistent
basis. The newest version of the Dealer Contract is located and can be found on the Company web-
site. Whatever version of the Dealer Contract that is posted on the Company web-site is the current
version and is in full force and effect.
IX. TAXES
9.1 Retailer shall pay all federal, state, and local taxes, excises, duties, license fees, inspection fees,
and other assessments and charges of any kind and nature, now or hereafter levied, (“Taxes”) assessed
by any governmental authority, relating to the importation (if applicable), manufacture, sale, purchase,
transportation, storage, resale, or use of the Products insofar as the same is not expressly included in the
price for the Products. If Retailer pays directly any Tax normally remitted by Company, Company may
require proof of payment of such charges from Retailer and may require Retailer to provide a bond or
other form of security necessary to protect Company against loss arising from nonpayment. Retailer shall
furnish Company with satisfactory tax exemption certificates where an exemption is claimed.
X. WARRANTY AND DISCLAIMER
10.1 Company warrants that all products sold to retailer will meet the then-current specifications of
company. Company makes no other warranties of any kind as to the products sold to retailer, either
express or implied, including, but not limited to, the implied warranties of merchantability or fitness for
a particular purpose.
XI. COMPLIANCE WITH LAWS
11.1. Retailer shall, at its expense, obtain all permits and licenses which may be required under any
applicable Federal, state or local law, ordinance, rule or regulation by virtue of any act performed in
connection with the operation of each Retail Centers. SCRC shall comply fully with all applicable
Federal, state and local laws, ordinances, rules and regulations, including all rules and regulations of the
Federal Trade Commission.
XII. EXCUSES FOR NON-PERFORMANCE
12.1 Both Parties will be excused from their obligations under this Agreement (except for financial
obligations) to the extent that performance is delayed or prevented by the following matters:
circumstances reasonably beyond the Parties’ control including, but not limited to, flood, ice storm,
snowstorm, or earthquake; fire or explosion; delay or loss of transportation or delivery equipment;
mechanical breakdown; strikes or other labor trouble, plant shutdown, riots, or other civil disturbances;
or voluntary or involuntary compliance with any Law or request of any governmental authority.
XIII. CONFIDENTIALITY
13.1 Each of the parties agree to maintain the confidentiality of any proprietary or confidential
information of the other party that may be disclosed in connection with any transaction between the
Retailer and the Company. Any information of the respective parties shall be deemed to be proprietary
or confidential, unless expressly provided to the contrary. Upon the termination of the relationship
between the parties for any reason, each party agrees to promptly return to the other any confidential
information of such other party in such first party’s possession.
13.2 All information shared between SuperATV and Retailer will be considered confidential and
proprietary. This includes any and all information regarding new product, purchases, sales, promotional
activities, customers, terms, requirements, or data that may be shared in daily business activities.
XIV. INDEMNITY
14.1 To the extent permitted by law, Retailer shall indemnify and defend Company, its members,
subsidiaries, affiliates and joint venture partners, and their respective directors, officers, employees, and
agents (“Indemnified Parties”) against all claims, demands, causes of action, suits, damages, judgments,
liens, penalties, and expenses, including, without limitation, attorneys’ fees and litigation costs, whether
incurred for an indemnified party’s primary defense or for enforcement of its indemnification rights
(collectively, “Claim”), including, without limitation, any claim for harm, injury, or death to any person,
or damage to property or to the environment arising out of or in connection with any of the following
matters:
A. Retailer’s performance or nonperformance under this Agreement, including, without
limitation, Retailer’s possession, sale, transportation, storage, handling, and use of the products;
B. Any action or omission of Retailer or Retailer’s employees, agents, contractors, assigns, or
third Parties; and
C. Any event or occurrence at or involving the operation of any Retailer’s outlet.
14.2 Retailer’s obligation to indemnify and defend extends to any claim caused by the concurrent
or contributory negligence or fault of an indemnified party but not to any claim shown by final non-
appeasable judgment to have been caused by the indemnified party’s sole negligence or any defect in
the products not caused or contributed to by any negligence or fault of Retailer.
XV. GENERAL
15.1 Neither this Agreement nor any right under or interest in this Agreement may be assigned by
Retailer without the express written consent of Company.
15.2 Notwithstanding anything in this Agreement to the contrary, Company shall have the right to
amend, modify, or change this Agreement in case of legislation, government regulation, or change in
circumstance beyond the control of Company that might affect materially the relationship between
Company and Retailer.
15.3 This Agreement shall be governed by and construed in accordance with the laws of the State of
Indiana and venue for any claims or disputes arising out of this Agreement shall be in Indiana.
15.4 This Agreement and attached proposal contains the entire agreement of the Parties and there are
no other promises or conditions in any other agreement whether oral or written. This Agreement
supersedes any prior written or oral agreements between the Parties.
15.5 The failure of either party to assert a right hereunder or to insist upon compliance with any term
or condition of this Agreement will not constitute a waiver of that right or excuse any other failure to
perform any such term or condition by the other party. The provisions of this Agreement are severable
and to the extent that any provision hereof is determined to be invalid or unenforceable under any
controlling body of law, such invalidity or unenforceability shall not in any way affect the validity or
enforceability of the remaining provisions hereof.
15.6 All notices required by these conditions to be written may be served by letter, fax or email.
Notices to such Party shall be served at their address shown previously in this Agreement or such other
address as such Party may have notified in writing to the others. The notice shall be deemed to have
been received:
A. In the case of delivery by hand, when delivered; or
B. In the case of pre-paid post, on the second day following the day of posting; or
C. In the case of facsimile, on acknowledgement by the recipient facsimile receiving
equipment, provided that the facsimile is confirmed by post.
D. In the case of an email, when sent to the authorized email address of the recipient.
15.8 This Agreement can be executed in multiple counterparts, each of which shall be deemed
enforceable without production of the others.
IN WITNESS WHEREOF, the Parties hereto have executed this Agreement as of the date first above
written.
Company: SuperATV
Title: Dealer Sales Administrator
Revision: 8-4-17
Retailer __________________________________
By: ______________________________________
Title: ____________________________________
Dealer Application Date: / /
Billing Information: (Address that the card you provide is billed to)
Owner Name:__________________________________ Phone:_____________________
Company Name:________________________________ Fax:________________________
Street Address:_______________________________________________________________
City:___________________________ State:____________________ Zip:_______________
Primary Contact Name:____________________________ Phone:______________________
Email: ___________________________ (Person that will be placing orders)
If Tax Exempt Please Note We MUST Have A Physical Copy Of Your Tax Exemption Form
Sales Tax#:_________________________________ Federal ID #:_______________________
Your Website: ________________________ Email: ____________________________(for invoices)
County:______________________________
ATV/UTV Franchise w/Franchise #'s:
Kymco # _______________________ Bennche # _______________________
Polaris # _______________________ Honda # _______________________
Arctic Cat # _______________________ John Deere # _______________________
Yamaha # _______________________ Kawasaki # _______________________
Suzuki # _______________________ Can-Am # _______________________
CF Moto# ______________________ Odes# __________________________
Shipping Information: □Same As Billing □Different (please fill out below)
Company Name:_____________________________ Attention:_____________________
Street Address:_______________________________________________________________
City:___________________________ State:____________________ Zip:_______________
Phone:______________________________ County: ________________________________
Do you plan to ship to your physical retail location or drop-ship?
Ship to physical location Drop-ship Both*
*Percentage of each? ______________________
What type of market do you cater to?
Mud/Water Farm Rock Desert/Sand Dunes Trail
Other: ____________________________________________
Preferred Payment Method:
Credit Card Terms *
*Those interested in terms will be sent a credit application to submit for review.
Dealer Type:
Store Front
Store Front/E-Commerce
E-Commerce
2753 Michigan Rd Madison, IN 47250 P: 812.574.7777 F: 812.574.3032
dealersales@SuperATV.com www.SuperATV.com
Minimum Advertised Price Policy
SuperATV has unilaterally adopted this Minimum Advertised Price Policy (“MAP Policy”) on selected products,
which shall apply to all distributors and retailers (collectively “Resellers”) who resell SuperATV products to end
users located in the U.S. and globally. SuperATV is adopting this MAP Policy to preserve its strong reputation
for providing customers with high value products and strong after-sales support. SuperATV greatly values the
efforts of all Resellers to distribute SuperATV products.
The MAP Policy shall work under the following guidelines:
1. The MAP Policy shall apply to all SuperATV products sold by Retailers and may be adjusted by
SuperATV at its sole discretion.
2. The MAP Policy applies to all advertisements of any SuperATV products in any and all media,
including, without limitation, flyers, posters, coupons, mailers, inserts, newspapers, email newsletters,
email solicitations, television, radio, and public signage. The MAP Policy applies to any written
correspondence regarding pricing, but does not restrict Retailer from verbal negotiation on product
pricing. In that regard, this MAP Policy does not apply to the actual sales price on any “check-out page”
of any Reseller’s website or related internet site (typically the page at which the end user finally
purchases the products). This MAP Policy does apply to any other page(s) on the Reseller’s website.
3. If pricing is displayed, any strike-through or other alteration of the Minimum Advertised Price is
prohibited.
4. Bundling with other products or gift cards, whether SuperATV brand or other brand, is strictly
prohibited, unless approved in writing.
5. The MAP Policy applies only to advertised prices and does not apply to the price at which the products
are actually sold or verbally offered for sale to an individual consumer within the Resellers retail location
or over the telephone. SuperATV Resellers remain free to sell the selected MAP products at any prices
they elect. This does not include Facebook or private messages within social media, as it is strictly
prohibited to sell SuperATV products on social media.
6. The MAP Policy does not establish maximum advertised prices. All Resellers may offer SuperATV
products at any price in excess of the MAP established for such products. Internet auctions may not
display or have reserved bid or other acceptable prices below the MAP price.
7. The MAP Policy does not in any way limit the ability of any dealer to advertise that “they have the
lowest prices” or phrases of similar import as long as the price advertised or listed for the products is not
less than MAP.
8. From time to time, SuperATV may activate promotions for products covered by the MAP Policy because
the products are being discontinued or because they are just being released. In such events, SuperATV
reserves the right to modify or suspend the MAP with respect to the affected products by notifying all
Resellers of such a change. SuperATV further reserves the right to adjust the MAP with respect to all or
certain products at its sole discretion upon seven days advance written notice to Resellers, provided that
such changes shall apply equally to all Resellers.
9. In cases of violation of the MAP Policy, Resellers will be allowed twenty-four (24) hours to bring
advertising into compliance or the Reseller will be subject to the following disciplinary action.
SuperATV will not provide prior notice or issue warning before taking action under this policy.
a. 1
st
offense: Warning
b. 2
nd
offense: Account suspended for 5 days
c. 3
rd
offense: Account suspended for 30 days - or termination
10. This MAP Policy is solely SuperATV decision and responsibility. No employee or sales representative of
SuperATV has any authority to discuss or modify this policy and any action of any person, which claims
to modify this policy or to solicit or obtain the agreement of any person to the policy, is unauthorized and
invalid. Any questions about this policy should be in writing and directed to Wholesale Manager, who
will respond only in writing. No oral communications about this policy are authorized. This MAP Policy
and any MAP Product Listing is subject to modification or discontinuance by SuperATV, in its sole and
absolute discretion, at any time. Any action taken by SuperATV under this policy shall be without
liability to SuperATV.
11. This form shall be signed and returned to SuperATV and, in doing so, will bind the Reseller to abide by
the MAP Policy and Reseller requirements spelled out in this document.
Please indicate your understanding of this policy and your willingness to abide by its terms and conditions by
signing below.
Company: _____________________________________________________
Address: ______________________________________________________
City:_____________________ State: ________ Zip Code: _______________
Authorized Representative: ________________________________________
Title: _________________________________ Date: ___________________
UNIFORM SALES & USE TAX EXEMPTION/RESALE CERTIFICATE — MULTIJURISDICTION
The below-listed states have indicated that this certificate is acceptable as a resale/exemption certificate for sales and use tax, subject to the notes on
pages 2─4. The issuer and the recipient have the responsibility to determine the proper use of this certificate under applicable laws in each state, as
these may change from time to time.
Issued to Seller:
SuperATV LLC
Address:
2753 Michigan Road, Madison, IN 47250
I certify that:
Name of Firm (Buyer):
Address:
is engaged as a registered
Wholesaler
Retailer
Manufacturer
Seller (California)
Lessor (see notes on pages 2─4)
Other (Specify)
and is registered with the below-listed states and cities within which your firm would deliver purchases to us and that any such purchases are for
wholesale, resale, or ingredients or components of a new product or service
1
to be resold, leased, or rented in the normal course of business. We are
in the business of wholesaling, retailing, manufacturing, leasing (renting) selling (California) the following:
Description of Business:
General description of tangible property or taxable services to be purchased from the Seller:
State
State Registration, Seller’s Permit, or ID
Number of Purchaser
State
AL
1
MO
16
AR
NE
17
AZ
2
NV
CA
3
NJ
CO
4
NM
4,18
CT
5
NC
19
DC
6
ND
FL
7
OH
20
GA
8
OK
21
HI
4,9
PA
22
ID
RI
23
IL
4,10
SC
IA
SD
24
KS
TN
KY
11
TX
25
ME
12
UT
MD
13
VT
MI
14
WA
26
MN
15
WI
27
I further certify that if any property or service so purchased tax free is used or consumed as to make it subject to a Sales or Use Tax we will pay the
tax due directly to the proper taxing authority when state law so provides or inform the Seller for added tax billing. This certificate shall be a part o
each order that we may hereafter give to you, unless otherwise specified, and shall be valid until canceled by us in writing or revoked by thee city o
state.
Under penalties of perjury, I swear or affirm that the information on this form is true and correct as to every material matter.
Authorized Signature:
(Owner, Partner, or Corporate Officer, or other authorized signer)
Title:
Date:
Revised 5/18/2016
1
INSTRUCTIONS REGARDING
UNIFORM SALES & USE TAX EXEMPTION CERTIFICATE
To Seller’s Customers:
In order to comply with most state and local sales tax law requirements, the Seller must have in its files a properly executed exemption
certificate from all of its customers (Buyers) who claim a sales/use tax exemption. If the Seller does not have this certificate, it is
obliged to collect the tax for the state in which the property or service is delivered.
If the Buyer is entitled to a sales tax exemption, the Buyer should complete the certificate and send it to the Seller at its earliest
convenience. If the Buyer purchases tax free for a reason for which this form does not provide, the Buyer should send the Seller its
special certificate or statement.
Caution to Seller:
In order for the certificate to be accepted in good faith by the Seller, Seller must exercise care that the property or service being sold is
of a type normally sold wholesale, resold, leased, rented, or incorporated as an ingredient or component of a product manufactured by
Buyer and then resold in the usual course of its business. A Seller failing to exercise care could be held liable for the sales tax due in
some states or cities. Misuse of this certificate by Seller, lessee, or the representative thereof may be punishable by fine,
imprisonment, or loss of right to issue a certificate in some states or cities.
Notes:
1.
Alabama: Each retailer shall be responsible for determining the validity of a purchaser’s claim for exemption.
2.
Arizona: This certificate may be used only when making purchases of tangible personal property for resale in the ordinary
course of business, and not for any other statutory deduction or exemption. It is valid as a resale certificate only if it contains
the purchaser’s name, address, signature, and Arizona transaction privilege tax (or other state sales tax) license number, as
required by Arizona Revised Statutes § 42-5022, Burden of proving sales not at retail.
3.
California: a) This certificate is not valid as an exemption certificate. Its use is limited to use as a resale certificate subject
to the provisions of Title 18, California Code of Regulations, Section 1668 (Sales and Use Tax Regulation
1668, Resale Certificate).
b)
By use of this certificate, the purchaser certifies that the property is purchased for resale in the regular course
of business in the form of tangible personal property, which includes property incorporated as an ingredient or
component of an item manufactured for resale in the regular course of business.
c)
When the applicable tax would be sales tax, it is the Seller who owes that tax unless the Seller takes a timely
and valid resale certificate in good faith.
d)
A valid resale certificate is effective until the issuer revokes the certificate.
4.
Colorado, Hawaii, Illinois, and New Mexico: these states do not permit the use of this certificate to claim a resale exemption for
the purchase of a taxable service for resale.
5 Connecticut: This certificate is not valid as an exemption certificate. Its use is limited to use as a resale certificate subject to
Conn. Gen. State §§12-410(5) and 12-411(14) and regulations and administrative pronouncements pertaining to resale
certificates.
6.
District of Columbia: This certificate is not valid as an exemption certificate. It is not valid as a resale certificate unless it
contains the purchaser’s D.C. sales and use tax registration number.
7.
Florida: The Department of Revenue no longer accepts out-of-state sales tax exemption certificates.
8.
Georgia: The purchaser’s state-of-registration number will be accepted in lieu of Georgia’s registration number when the
purchaser is located outside Georgia, does not have nexus with Georgia, and the tangible personal property is delivered by drop
shipment to the purchaser’s customer located in Georgia.
Revised 5/18/2016
2
9.
Hawaii: allows this certificate to be used by the seller to claim a lower general excise tax rate or no general excise tax, rather
than the buyer claiming an exemption. The no tax situation occurs when the purchaser of imported goods certifies to the seller,
who originally imported the goods into Hawaii, that the purchaser will resell the imported goods at wholesale. If the lower rate
or no-tax does not in fact apply to the sale, the purchaser is liable to pay the seller the additional tax imposed. See Hawaii Dept.
of Taxation Tax Information Release No. 93-5, November 10, 1993, and Tax Information Release No. 98-8, October 30, 1998..
10.
Illinois: Use of this certificate in Illinois is subject to the provisions of 86 Ill. Adm. Code Ch.I, Sec. 130.1405. Illinois does not
have an exemption for sales of property for subsequent lease or rental, nor does the use of this certificate for claiming resale
purchases of services have any application in Illinois.
The registration number to be supplied next to Illinois on page 1 of this certificate must be the Illinois registration or resale
number; no other state’s registration number is acceptable.
“Good faith” is not the standard of care to be exercised by a retailer in Illinois. A retailer in Illinois is not required to determine
whether the purchaser actually intends to resell the item. Instead, a retailer must confirm that the purchaser has a valid
registration or resale number at the time of purchase. If a purchaser fails to provide a certificate of resale at the time of sale in
Illinois, the seller must charge the purchaser tax.
While there is no statutory requirement that blanket certificates of resale be renewed at certain intervals, blanket certificates
should be updated periodically, and no less frequently than every three years.
11.
Kentucky: a) Kentucky does not permit the use of this certificate to claim a resale exclusion for the purchase of a taxable
service.
b)
This certificate is not valid as an exemption certificate. Its use is limited to use as a resale certificate subject to
the provisions of Kentucky Revised Statute 139.270 (Good Faith).
c)
The use of this certificate by the purchaser constitutes the issuance of a blanket certificate in accordance with
Kentucky Administrative Regulation 103 KAR 31:111.
12.
Maine: This state does not have an exemption for sales of property for subsequent lease or rental.
13.
Maryland: This certificate is not valid as an exemption certificate. However, vendors may accept resale certificates that bear the
exemption number issued to a religious organization. Exemption certifications issued to religious organizations consist of 8
digits, the first two of which are always “29”. Maryland registration, exemption, and direct pay numbers may be verified on the
website of the Comptroller of the Treasury at www.marylandtaxes.com.
14 Michigan: This certificate is effective for a period of four years unless a lesser period is mutually agreed to and stated on this
certificate. It covers all exempt transfers when accepted by the seller in “good faith” as defined by Michigan statute.
15.
Minnesota: a) Minnesota does not allow a resale certificate for purchases of taxable services for resale in most situations.
b)
Minnesota allows an exemption for items used only once during production and not used again.
16.
Missouri: a) Purchasers who improperly purchase property or services sales-tax free using this certificate may be required to
pay the tax, interest, additions to tax, or penalty.
b)
Even if property is delivered outside Missouri, facts and circumstances may subject it to Missouri tax, contrary
to the second sentence of the first paragraph of the above instructions.
17.
Nebraska: A blanket certificate is valid for 3 years from the date of issuance.
18.
New Mexico: For transactions occurring on or after July 1, 1998, New Mexico will accept this certificate in lieu of a New
Mexico nontaxable transaction certificate and as evidence of the deductibility of a sale of tangible personal property provided:
a)
this certificate was not issued by the State of New Mexico;
b)
the buyer is not required to be registered in New Mexico; and
c)
the buyer is purchasing tangible personal property for resale or incorporation as an ingredient or component of
a manufactured product.
19.
North Carolina: This certificate is not valid as an exemption certificate if signed by a person such as a contractor who intends to
use the property. Its use is subject to G.S. 105-164.28 and any administrative rules or directives pertaining to
resale certificates.
Revised 5/18/2016
3
20.
Ohio: a) The buyer must specify which one of the reasons for exemption on the certificate applies. This may be done by
circling or underlining the appropriate reason or writing it on the form above the state registration section.
Failure to specify the exemption reason will, on audit, result in disallowance of the certificate.
b) In order to be valid, the buyer must sign and deliver the certificate to the seller before or during the period for
filing the return.
21.
Oklahoma: Oklahoma would allow this certificate in lieu of a copy of the purchaser’s sales tax permit as one of the elements of
“properly completed documents” which is one of the three requirements which must be met prior to the vendor being relieved
of liability. The other two requirements are that the vendor must have the certificate in his possession at the time the sale is
made and must accept the documentation in good faith. The specific documentation required under OAC 710-:65-7-6 is:
a)
Sales tax permit information may consist of:
(i)
A copy of the purchaser’s sales tax permit; or
(ii)
In lieu of a copy of the permit, obtain the following:
*
Sales tax permit number; and
*
The name and address of the purchaser;
b)
A statement that the purchaser is engaged in the business of reselling the articles purchased;
c)
A statement that the articles purchased are purchased for resale;
d)
The signature of the purchaser or a person authorized to legally bind the purchaser; and
e)
Certification on the face of the invoice, bill, or sales slip, or on separate letter, that said purchaser is engaged in reselling
the articles purchased.
Absent strict compliance with these requirements, Oklahoma holds a seller liable for sales tax due on sales where the claimed
exemption is found to be invalid, for whatever reason, unless the Tax Commission determines that purchaser should be pursued
for collection of the tax resulting from improper presentation of a certificate.
22.
Pennsylvania: This certificate is not valid as an exemption certificate. It is valid as a resale certificate only if it contains the
purchaser’s Pennsylvania Sales and Use Tax eight-digit license number, subject to the provisions of 61 PA
Code §32.3.
23.
Rhode Island: Rhode Island allows this certificate to be used to claim a resale exemption only when the item will be resold in
the same form. It does not permit this certificate to be used to claim any other type of exemption.
24.
South Dakota: Services which are purchased by a service provider and delivered to a current customer in conjunction with the
services contracted to be provided to the customer are claimed to be for resale. Receipts from the sale of a service for resale le
by the purchaser are not subject to sales tax if the purchaser furnishes a resale certificate which the seller accepts in good faith
In order for the transaction to be a sale for resale, the following conditions must be present:
(a)
The service is purchased for or on behalf of a current customer;
(b)
The purchaser of the service does not use the service in any manner; and
(c)
The service is delivered or resold to the customer without any alteration or change.
25.
Texas: Items purchased for resale must be for resale within the geographical limits of the United States, its territories, and
possessions.
26.
Washington: a) Blanket resale certificates must be renewed at intervals not to exceed four years;
b)
This certificate may be used to document exempt sales of “chemicals to be used in processing an article to be
produced for sale.”
c)
Buyer acknowledges that the misuse of the tax due, in addition to the tax, interest, and any other penalties
imposed by law.
27.
Wisconsin: Wisconsin allows this certificate to be used to claim a resale exemption only. It does not permit this certificate to be
used to claim any other type of exemption.
Revised 5/18/2016
4
Frequently Asked Questions
Uniform Sales and Use Tax Certificate – Multijurisdictional
•
To whom do I give this certificate?
•
Can I Register for multiple states simultaneously?
•
I have received this certificate from my customer. What do I do with it?
•
Am I the Buyer or the Seller?
•
What is the purpose of this certificate?
•
How do I fill out the certificate?
•
What information goes on the line next to each state abbreviation?
•
What if I don’t have an ID number for any (or some) state(s)?
•
Who should use this certificate?
•
Can I use this certificate?
•
Which states accept the certificate?
•
I am based in, buying from, or selling into Maine. Can I use this certificate?
•
I am a drop shipper. Can I use this certificate?
•
Do I have to fill this certificate out for every purchase?
•
Can this certificate be used as a blanket certificate?
•
Who determines whether this certificate will be accepted?
•
I have been asked to accept this certificate. How do I know whether I should accept it?
•
Is there a more recent version of this certificate?
•
To whom should I talk to for more information?
To whom do I give this certificate?
If you are purchasing goods for resale, you will give this certificate to your vendor, so that your vendor will
not charge you sales tax.
If you are selling goods for resale, and you have received this certificate from your buyer, you will keep the
certificate on file.
Can I Register for multiple states simultaneously?
Click on the link for more information: www.sstregister.org
I have received this certificate from my customer. What do I do with it?
Once you have examined the certificate and you have accepted it in good faith, you will keep it on file as
prescribed by applicable state laws. The relevant state will generally be the state where you are located, or
the state where the sales transaction took place.
Am I the Buyer or the Seller?
If you are purchasing goods for resale, you are the Buyer. If you are selling goods to a buyer who is
purchasing them for resale, you are the Seller.
What is the purpose of this certificate?
This certificate is to be used as supporting documentation that the Seller should not collect sales tax because
the good or service sold, or the Buyer, is exempt from the tax.
Revised 5/18/2016
5
How do I fill out the certificate?
The individual filling out the certificate is referred to as the Buyer. The first two lines, “Issued to Seller” and
“Address”, should be filled in with the name and address of the Seller. The rest of the information refers to
the Buyer (name and address of Buyer, business engaged in, description of business, property or services to
be purchased). The line next to each state abbreviation should be filled out with the relevant state ID number.
What information goes on the line next to each state abbreviation?
The line next to each state abbreviation should be filled in with the relevant state ID number. This will be an
identification number issued by the state (see next FAQ for an exception). For example, on the line next to
AL, provide the ID number issued by Alabama.) The relevant ID number may be given various names in the
various states. Some of the terms for this ID number are State Registration, Seller’s Permit, or ID Number.
Regardless of the name, this will be a number that has been issued by the state to the Buyer (see next FAQ
for an exception). This number is generally associated with the reseller’s authority to collect and remit sales
tax.
What if I don’t have an ID number for any (or some) state(s)?
The states vary in their rules regarding requirements for a reseller exemption. Some states require that the
reseller (Buyer) be registered to collect sales tax in the state where the reseller makes its purchase. Other
states will accept the certificate if an ID number is provided for some other state (e.g., the home state of the
Buyer). You should check with the relevant state to determine whether you meet the requirements of that
state.
Who should use this certificate?
A Buyer who is a reseller of tangible property or taxable services from a Seller located in one of the states
listed may be able to use this certificate for sales tax exemption. States vary in their policies for use of this
certificate. Questions regarding your specific eligibility to use this certificate should be addressed to the
revenue department of the relevant state.
Can I use this certificate?
The states vary in their rules for use of this certificate. You should check with the relevant state to determine
whether you can use this certificate. The relevant state may be the state where the Seller is located, where the
transaction takes place, or where the Buyer is located. The footnotes to the certificate provide some
guidance; however, the Multistate Tax Commission cannot guarantee that any state will accept this
certificate. States may change their policies without informing the Multistate Tax Commission.
Which states accept the certificate?
States listed on the certificate accepted this certificate as of July, 2000. States may change their policies for
acceptance of the certificate without notifying the Multistate Tax Commission. You may check with the
relevant state to determine the current status of the state’s acceptance policy. See next FAQ.
I am based in, buying from, or selling into Maine. Can I use this certificate?
Please contact Maine Revenue Services. See www.maine.gov/revenue/salesuse/GIB94.pdf (External pdf)
I am a drop shipper. Can I use this certificate?
If you are the Buyer and your Seller ships directly to your customers, you may be able to use this certificate
because you are a reseller. However, your Seller may be unwilling to accept this certificate if you are not
registered to collect sales tax in the state(s) where your customers are located.
If you are the Seller, and you have nexus with the state(s) into which you are shipping to your Buyer’s
customers, you may be required by that state(s) to remit sales tax on those sales if your Buyer is not
registered to collect sales tax.
Revised 5/18/2016
6
Do I have to fill this certificate out for every purchase?
In many cases, this certificate can be used as a blanket certificate, so that you will only need to fill it out once for
each of your Sellers. Some states require periodic replacement with a fresh certificate (see notes on certificate). To
make filling out the certificate easier, you should fill out your information and all information that does not change,
then make photocopies, and then fill out the information that is specific to the transaction.
Can this certificate be used as a blanket certificate?
In many states this certificate can be used as a blanket certificate. You should verify this with the applicable state. A
blanket certificate is one that can be kept on file for multiple transactions between a specific Buyer and specific
Seller.
Who determines whether this certificate will be accepted?
The Seller will determine whether it will accept the certificate from the Buyer generally according to a good faith
standard. The applicable state will determine whether a certificate is acceptable for the purpose of demonstrating
that sales tax was properly exempted. The applicable state will generally be the state where the Seller is located or
the state where the sales transaction took place, or where the Buyer is located. The Multistate Tax Commission
does not determine whether this certificate will be accepted either by the Seller or the applicable state.
I have been asked to accept this certificate. How do I know whether I should accept it?
You should contact your state revenue department if you are not familiar with the policies regarding
acceptance of resale exemption certificates.
In order for the certificate to be accepted in good faith by the Seller, Seller must exercise care that the property or
service being sold is of a type normally sold wholesale, resold, leased, rented or incorporated as an ingredient or
component of a product manufactured by Buyer and then resold in the usual course of its business. A Seller failing
to exercise care could be held liable for the sales tax due in some states.
Is there a more recent version of this certificate?
No. The most recent version is posted on our website. You may have seen a version that has been modified in an
unauthorized manner. You should not use any version other than the one available on our website.
Whom should I talk to for more information?
For information regarding whether the certificate will be accepted in the applicable state, you should talk to the
revenue department of that state. The Multistate Tax Commission’s Member States webpage has links to revenue
department websites. For other questions that have not been addressed by these FAQs, you may contact Elliott
Dubin at the Multistate Tax Commission, 202-650-0300
Revised 5/18/2016
7
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