ows 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,
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
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
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
than every three years.
11. Kentucky: a) Kentucky does not permit the use of this certificate to claim resale exclusion for the purchase of a taxable
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
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
issued to religious
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
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
able transaction certificate and as evidence of the
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
rules or directives pertaining to