Fillable UNIFORM SALES & USE TAX RESALE CERTIFICATE MULTIJURISDICTION (Multistate Tax Commission)

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UNIFORM SALES & USE TAX RESALE CERTIFICATE MULTIJURISDICTION (Multistate Tax Commission)

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1
UNIFORM SALES & USE TAX RESALE
CERTIFICATE — MULTIJURISDICTION
The below-listed states have indicated that this certificate is acceptable as a resale/exemption certificate for sales/use tax, subject to the instructions
and notes on pages 2─6. The issuing Buyer and the recipient Seller 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. This form was revised as of December 9, 2020.
Issued
to
Seller:
Address:
I certify that:
Name of Firm (Buyer):
Address:
is engaged or is registered as a
Wholesaler
Retailer
Manufacturer
Seller
Lessor (see notes on pages 2─4)
Other
(Specify)
and is registered for sales/use tax with the below-listed states and cities within which Seller would deliver purchases to Buyer and that any such
purchases are for wholesale, resale, or ingredients or components of a new product or service to be resold, leased, or rented in the normal course of
business. Buyer is in the business of wholesaling, retailing, manufacturing, leasing (renting), or selling 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
NE
AR
NJ
AZ
2
NM
4,19
CA
3
NC
20
CO
4,5
ND
CT
6
OH
21
FL
7
OK
22
GA
8
PA
23
HI
4,9
RI
24
ID
10
SC
IL
4,11
SD
25
IA
TN
26
KS
12
TX
27
KY
13
UT
ME
14
VT
28
MD
15
WA
29
MI
16
WI
30
MN
17
MO
18
I further certify that if any property or service so purchased tax-free is used or consumed by Buyer so as to make it subject to sales/use tax, Buyer
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 that Buyer may hereafter give to Seller, unless otherwise specified, and shall be valid until canceled by Buyer 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, or other authorized signer of Buyer)
Title:
Date:
click to sign
signature
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2
INSTRUCTIONS
In order to comply with state and local sales tax law requirements, the Seller must have in its files a properly completed 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.
Generally, a Buyer must be registered as a retailer for sales/use tax in states where the Buyer has sales/use tax nexus. The
sales/use tax registration number(s) should be entered on this certificate. A Buyer has sales/use tax nexus in a state if the
Buyer has physical presence in that state or has made sufficient sales to customers in that state to have sales/use tax economic
nexus. The threshold of sales activity needed to establish sales/use tax economic nexus may differ by state. If the Buyer is
entitled to claim a resale sales tax exemption or exclusion, the Buyer should complete the certificate and send it to the Seller at the
time of purchase or as soon thereafter as possible. If the Buyer purchases tax free for a reason other than resale, ingredient or
component exemption, the Buyer cannot use this form and must provide to the Seller the proper state exemption certificate for
that specific exemption.
Caution:
Misuse of this certificate by Buyer, Seller, lessor, lessee, or the
representative
thereof may be punishable by fine, imprisonment or loss
of right to issue or accept 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.
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
d)
and valid resale certificate in good faith.
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. Colorado: Sellers should review 1 Code Colo. Regs. 201-1, Rule 39-26-105-3 (Documenting Exempt Sales) prior to accepting
this form. The Colorado Department of Revenue collects and administers the state sales and use taxes and the sales and use
taxes of certain cities, counties, and special districts (see department publication DR 1002). Use of this form (along with the
other documentation required by department rule) is acceptable for taxes administered by the Colorado Department of
Revenue. This form may not be accepted by self-collecting Colorado home-rule cities. Sellers are advised to contact those
cities directly for further instruction.
6. 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. The good faith of the seller will be questioned if it has knowledge of facts which give rise to a reasonable
inference that the purchaser does not intend to resell the property, as, for example, knowledge that the purchaser of
particular merchandise (or service) is not engaged in the business of selling that kind of merchandise (or service).
7. Florida: Allows the Multistate Tax Commission’s Uniform Sales and Use Tax Resale Certificate – Multijurisdiction for
tax-exempt purchases for resale; however, the selling dealer must also obtain a resale authorization number from the
Florida Department of Revenue at floridarevenue.com/taxes/certificates, or by calling 877-357-3725, and entering the
purchaser’s Florida Annual Resale Certificate number.
3
8. Georgia: a) 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.
b) The certificate relieves the seller from the burden of proof on sales for resale if the seller acquires from the purchaser a
properly completed certificate, taken in good faith, from a purchaser who:
(i) Is engaged in the business of selling tangible personal property;
(ii) Has a valid sales tax registration number at the time of purchase and has listed his or her sales tax number on
the certificate; and
(iii) At the time of purchasing the tangible personal property, the seller has no reason to believe that the purchaser
does not intend to resell it in his or her regular course of business.
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. Idaho: 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 complies with
Rule 128 of the Idaho Administrative Rules for Sales Tax (IDAPA 35.01.02.128).
11. Illinois: Use of this certificate in Illinois is subject to the provisions of 86 Ill. Adm. Code Ch.I, Sec. 130.1405 (Seller’s
Responsibility to Obtain Certificates of Resale and Requirements for Certificates of Resale). Illinois does not have an
exemption for sales of property for subsequent lease or rental, except as follows: (i) a motor vehicle that is used for
automobile renting subject to the Automobile Renting Occupation and Use tax Act (35 ILCS 120/2-5(7)) and (ii)
merchandise that the purchaser certifies is purchased to be rented subject to the Rental Purchase Agreement Occupation and
Use Tax Act (35 ILCS 120/2-5(43)). Buyers purchasing items for lease or rental that meet either of these two exceptions
should not use this Uniform Sales and Use Tax Resale Certificate, but instead must provide to Sellers proof of registration for
the Automobile Renting Occupation and Use Tax or the Rental Purchase Agreement Occupation and Use Tax, as appropriate,
and, in the case of the Rental Purchase Agreement Occupation and Use Tax, should use Form ST-261 (Exemption Certificate
for Property Subject to Rental Purchase Agreement Tax). The use of this certificate for claiming resale purchases of services
does not 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
re
sale
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.
12. Kansas: Purchaser must enter a valid Kansas Registration Number issued by the Kansas Department of Revenue.
Exemption certificates must be obtained from the purchaser at the time of the sale, but no later than 90
days subsequent to the date of sale. This resale certificate may only be used as a resale exemption
certificate or ingredient or component part exemption certificate. This resale certificate may not be used
by contractors to purchase materials without sales tax. This resale certificate may not be used by
Manufacturing Companies to purchase machinery and equipment without sales tax. See Kansas
Certificate ST-201. This resale certificate need not be renewed or updated when there is a recurring
business relationship between the buyer and seller. A recurring business relationship exists when a
period of no more than 12 months elapses between sales transactions. This resale certificate cannot be
used by contractors to purchase labor services from other contractors without tax.
13. Kentucky: a) K e n tuc k y does not permit the use of this certificate to claim a resale exclusion for the purchase of
admissions.
4
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.
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.
14. Maine: This state does not have an exemption for sales of property for subsequent lease or rental. This certificate is not valid for
use by manufacturers purchasing tangible personal property that becomes an ingredient or component part of a product manufactured
by the manufacturer. Please use Maine’s Industrial Users Exemption Certificate (ST-A-117).
15. Maryland: This certificate is not valid as an exemption certificate. Its use is limited to use as a resale certificate subject to the provisions of
Md Tax – Gen §11-408(b). All claims for the resale exclusion, even those made with this certificate, must include the Buyer’s Maryland sales and use
tax registration number. Certificates without a Maryland sales and use tax registration number will not be honored by the State. However, in lieu of a
sale and use tax registration number, sellers 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 sales and use tax registration numbers, exemptions, and direct pay numbers may be verified on the website of the
Comptroller of the
Treasury
at www.marylandtaxes.gov.
16. Michigan: Blanket certificates are effective for a period of four years unless a lesser period is mutually agreed to and
stated on this certificate. A seller who receives and maintains a record of a properly completed certificate is not
generally liable for sales or use tax on the transaction, even if a purchaser improperly claims an exemption. There
are certain limited situations in which a seller can be liable for the tax, such as those involving fraud on the part of
the seller. For more information, see revenue Administrative Bulletin (RAB) 2016-14.
17. Minnesota: Purchaser’s Minnesota tax identificatio n number should be inserted into the row labeled
“MN” in the state chart on page 1. If purchaser does not have a Minnesota tax
identification number, the following are acceptable:
Purchaser’s tax identification number issued by a state other than Minnesota and the
name of the state;
Purchaser’s federal Employer identification Number;
The number of Purchaser’s valid state -i ssued driver’s license, or a valid state -issued
identification number, along with the state of issue.
Purchaser must identify purchaser’s type of business using Minnesota’s business -type coding
system. Check the correct box near the top of page 1. If you check the box labeled
“Other,” provide the appropriate Minnesota business code in the space following the
“Other” check box. You can find a list of Minnes ota business codes on the Min nesota
exemption certificate (Form ST3).
Purchaser must update the certificate data, as necessary, if this certificate is to be used as a blanket
exemption certificate for continuing future purchases.
Note that Minnesota 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. To claim an
exemption other than resale, use the Minnesota exemption certificate (Form ST3) or
the Streamlined Sales Tax Governing Boar d exemption certificate (Form F0003).
18. 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.
19. 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.
20. 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.
5
21.
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) If no certificate is provided or obtained from the buyer at the time of the sale or within ninety days after the
date on which such sale is consummated, it shall be presumed that the tax applies.
22. 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 within ninety (90) days
subsequent to the date of sale and must accept the
documentation
in good faith. The specific
documentation
required under OAC
710
:65-7-6 is: Written certification containing the purchaser’s name, address, type of business, sales tax permit number, and
the signature of the purchaser. OAC 710:65-7-8.
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.
23. Pennsylvania: This certificate is not valid as an exemption certificate. It is valid as a resale certificate subject to the provisions
of 61 PA Code §32.3. The buyer should enter their eight-digit Pennsylvania Sales and Use Tax license
number. If the buyer does not have a Pennsylvania Sales and Use Tax license number, they must provide
an explanation as to why they are not licensed.
24. 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.
25. 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:
(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.
26. Tennessee: Third-Party drop shipment – A seller registered in Tennessee, who sells to an unregistered out-of-state
retailer but delivers the product in Tennessee to the retailer’s customer who is a consumer, must charge the sales tax on
the sale to the out-of-state retailer unless the out-of-state retailer provides the seller with a resale exemption certificate
that includes a Tennessee resale number.
Any tangible personal property or other taxable item or service purchased without the payment of tax upon this resale
certificate that is used or consumed in any manner by the buyer, or is given away, must be reported and the tax paid
directly to the Tennessee Department of Revenue.
27. Texas: Items purchased for resale must be for resale within the geographical limits of the United States, its territories, and
possessions.
28. Vermont: The reseller must be registered to collect Vermont sales tax. Vermont allows this certificate to be used to claim
a resale exemption for goods only, not component parts to a service. It is not to be used by contractors. Vermont’s
manufacturing exemption is limited to property consumed in the manufacturing process, used directly and exclusively in
the manufacturing process, or packaging or shipping materials for use by a manufacturer or wholesale distributor. Any
other uses and the use for any other exemptions is not permitted.
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.
29. Washington: Buyer acknowledges that in addition to the amount of tax due, the misuse of this form may result in interest and
penalties being imposed by law.
30. 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.
6
Frequently Asked
Questions
Uniform Sales and Use Tax Certificate –
M
u
lt
i
j
u
r
is
d
i
ct
iona
l
•
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?
A buyer must be registered as a retailer for sales/use tax in states where the buyer has sales/use tax nexus in a state.
Registration in each state must be done separately with that state. See the state tax agency’s website. The Federal
Tax Administrators (FTA) maintains a centralized list of links to state agency websites:
https://taxadmin.memberclicks.net/state-tax-agencies. The Streamlined Sales Tax Governing Board, Inc. maintains
a centralized registration system that can be used to register in states that are members. For more information, see
www.streramlinedsalestax.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, 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.
7
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 to the Buyer, is exempt from the tax as a sale for resale or as an ingredient or
component of a product manufactured by the Buyer and to be resold.
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” an
“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 the
sales/use tax registration or resale authorization number issued by the state (see next FAQ for an exception).
For example, on the line next to AL, provide the sales/use tax registration number issued by Alabama. The
relevant registration number may be given various names in the different states. Some of the terms for this
number are State Registration or Seller’s Permit 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/use tax.
What if I don’t have a registration number for any (or some) state(s)?
The states vary in their rules regarding requirements for a reseller exemption or exclusion. 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 the registration number is provided for some other state
(such as the resident 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 resale certificate?
A Buyer who is registered in one of the states listed on the resale certificate may be able to use this
certificate to make purchases of tangible property or taxable services that are for resale tax-exempt. 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 resale certificate?
The states vary in their rules for use of this resale certificate. You should check with the relevant state to
determine whether you can use this resale certificate for purchases from sellers registered in that state. 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 December 1, 2020. 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.
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
8
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 such state(s) to remit sales tax on those sales if your Buyer is not
registered to collect sales tax.
Do I have to fill this resale 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 renewed certificate (see notes on
certificate).
Can this resale 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 resale certificate will be accepted?
The Seller will determine whether it will accept the certificate from the Buyer. 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 has nexus 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 resale 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 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 (revised as of December 9, 2020). 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 contact
the revenue department of that state. The Multistate Tax Commission’s Member States webpage has links to
revenue department websites.
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