Fillable MULTI-STATE RESALE UNIFORM SALES & USE TAX CERTIFICATE—MULTIJURISDICTION

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MULTI-STATE RESALE UNIFORM SALES & USE TAX CERTIFICATE—MULTIJURISDICTION

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Revised 12/2011
Page 1 of 4
UNIFORM SALES & USE TAX CERTIFICATE—MULTIJURISDICTION
The below-listed states have indicated that this form of certificate is acceptable, subject to the notes on pages 2-4. The issuer and the
recipient have the responsibility of determining the proper use of this certificate under applicable laws in each state, as these may
change from time to time.
Issued to Seller: ________________________________________________________________________________________
Address: _____________________________________________________________________________________________
I certify that: is engaged as a registered
Name of Firm (Buyer): ________________________________ Wholesaler
Address: ___________________________________________ 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, 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) 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
State Registration, Seller’s Permit, or ID
Number of Purchaser
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 by the firm 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 of each order which we may hereafter give to you, unless otherwise specified, and shall be valid until canceled by us in writing or revoked
by the city or 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)
Title: ____________________________________________________________________________
Date: ____________________________________________________________________________
TSC Apparel
895 Central Ave. Cincinnati, OH 45202
Apparel and blank goods
click to sign
signature
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Revised 12/2011
Page 2 of 4
INSTRUCTIONS REGARDING UNIFORM SALES & USE TAX CERTIFCATE
To Seller’s Customers:
In order to comply with the majority of state and local sales tax law requirements, the seller must have in its files a properly executed
exemption certificate from all of its customers who claim a sales 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 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 a ingredient or component part of a product manufactured
by buyer and then resold in the usual course of its business. A seller failing to exercise due 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 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 part 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. The state of Colorado, Hawaii, Illinois, and New Mexico 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 an 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 will allow purchasers to use the Multistate Tax Commission’s Uniform Sales and Use Tax
Certificate-Multijurisdiction. However, the use of this uniform certificate must be used in conjunction with the telephonic or
electronic authorization number method described in paragraph (3)(b) or (c) of rule SUT FAC 12A-1.039..
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.
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
Revised 12/2011
Page 3 of 4
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. 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 on sales of property for subsequent ease 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
if 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: 1. Kentucky does not permit the use of this certificate to claim a resale exclusion for the purchase of a taxable
service.
2. 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).
3. 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 does not have an exemption on 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: Effective for a period of four years unless a lesser period is mutually agreed to and stated on this certificate. Covers
all exempt transfers when accepted by the seller in “good faith” as defined by Michigan statute.
15. Minnesota: A. Does not allow a resale certificate for purchases of taxable services for resale in most situations.
B. Allows an exemption for items used only once during production and not used again.
16. Missouri: A. Purchases 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 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 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 incorporations as an ingredient or component part into a
manufactured product.
19. North Carolina: This certificate is not valid as an exemption certificate or 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.
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.
Revised 12/2011
Page 4 of 4
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 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 tow 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:
(I) Sales tax permit number; and
(II) 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 allows this certificate to be used to claim a resale exemption only when the item will be resold in the same form.
They do 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 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:
(1) The service is purchased for or on behalf of a current customer;
(2) The purchaser of the service does not use the service in any manner; and
(3) 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 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.
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MULTI-STATE RESALE UNIFORM SALES & USE TAX CERTIFICATEMULTIJURISDICTION

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Completed 19 July 2020

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