Fill - Free fillable UNIFORM SALES & USE TAX CERTIFICATEMULTIJURISDICTION PDF form

Revised 10/22/2009

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): ________________________________ F Wholesaler

Address: ___________________________________________ F Retailer

__________________________________________________ F Manufacturer

__________________________________________________ F Seller (California)

__________________________________________________ F Lessor

(see notes on pages 2-4)

__________________________________________________________

F 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

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

____________________________________ MO

_____________________________________

AR ____________________________________ NE

_____________________________________

____________________________________ NV _____________________________________

____________________________________ NJ _____________________________________

____________________________________ NM

4,18

_____________________________________

____________________________________ NC

_____________________________________

____________________________________ ND _____________________________________

_____________________________________

____________________________________ OK

_____________________________________

4,9

____________________________________ PA

_____________________________________

ID ____________________________________ RI

_____________________________________

4,10

____________________________________ SC _____________________________________

IA ____________________________________ SD

_____________________________________

KS ____________________________________ TN _____________________________________

____________________________________ TX

_____________________________________

____________________________________ UT _____________________________________

____________________________________ VT _____________________________________

____________________________________ WA

_____________________________________

____________________________________ WI

_____________________________________

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: _____________________________________________________________________________

Revised 10/22/2009

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.

Revised 10/22/2009

Page 3 of 4

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. 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 three years unless a lesser period is mutually agreed t 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.

Revised 10/22/2009

Page 4 of 4

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.

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: Resale certificates will be replaced by reseller permits issued by Department of Revenue, effective January 1, 2010.

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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