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Understanding Resale Certificates: Which States Accept Your Home State Registration Number?
A resale certificate is a signed document that indicates that the purchaser intends to resell the goods, allowing the purchaser to buy products without paying sales tax. Resale certificates cannot be used for items that will be used or consumed by the purchaser in their normal course of business.
Sellers are responsible for collecting a valid resale certificate. For more details on exemption certificate management, please reference How to Manage Your Exemption Certificates Smoothly.
Allyn Tax has compiled a list of states that accept a “home” state number on the corresponding certificates. When filling out either the Streamlined Sales Tax (SST) Resale Certificate or the Uniform Sales Resale Certificate – Multijurisdictional (MTC), be sure to provide your home state sales tax number on each state line and indicate the state. Please be mindful that not all states listed on the Uniform Sales Resale Certificate accept a home state form.
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Arkansas |
North Dakota |
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Georgia |
Ohio |
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Indiana |
Oklahoma |
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Iowa |
Rhode Island |
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Kansas |
South Dakota |
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Kentucky |
Tennessee |
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Michigan |
Utah |
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Minnesota |
Vermont |
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Nebraska |
Washington |
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Nevada |
West Virginia |
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New Jersey |
Wisconsin |
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North Carolina |
Wyoming |
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Alabama |
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Arizona |
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Arkansas |
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Colorado |
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Connecticut |
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Georgia |
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Idaho – State “no nexus” if Seller does not have a ID seller’s permit number. |
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Iowa |
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Kansas |
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Kentucky |
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Maine |
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Michigan |
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Minnesota – List the state and the associated registration number |
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Missouri |
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Nebraska |
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Nevada |
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New Jersey |
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New Mexico - Indicate the state of the registration number listed on the line. |
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North Carolina |
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North Dakota |
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Ohio |
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Oklahoma |
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Rhode Island |
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South Carolina - Indicate the state of the registration number listed on the line. |
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Tennessee |
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Texas - Indicate the state of the registration number listed on the line. |
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Utah |
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Wisconsin – Indicate the state of the registration number listed on the line. |
- State-Specific Resale Certificates
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Alaska - Marketplace Seller Affidavit – If ALL sales are made through a marketplace facilitator, then the marketplace seller does not need to register unless they also make sales through their website. |
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Louisiana - Non-registered customers – a resale certificate is not required. In place of the resale certificate, a letter on company letterhead would suffice, see below. “A non-dealer retailer letter must be on company letterhead and must cite the following: “is not a registered dealer, has no physical presence, does not cross the Louisiana economic thresholding $100,000 in Louisiana sales or 200 Louisiana sales transactions.” |
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New York - ST-120 |
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Pennsylvania - REV-1220 - For resale, check box #3, but do not fill in license ID. Check Box #8 and state "No Nexus" on the form. Virginia - ST-10 - For non-registered customers, provide your home state account number on the Virginia Account.
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- Even if nexus have not been met, these remaining 7 states require registration within the state to claim an exemption:
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Alaska – Registration as an ARSSTC remote seller or with a local taxing jurisdiction is required if all sales are not conducted through a marketplace facilitator (such as Etsy) or if you have sales on your business’s website. |
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California Florida |
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Hawaii Illinois |
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Maryland |
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Massachusetts |
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Mississippi |
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Puerto Rico |
| Washington D.C. |
*All Data is up to date as of November 7, 2025
How Can We Help?
Allyn’s tax team is staffed with seasoned tax professionals and consultants experienced in all aspects of Federal, multi-state, and local tax compliance and consulting for large US and global corporations. We use that experience to your advantage.
Allyn manages exemption and resale certificates in every applicable state. Allyn offers web-based software that conveniently stores exemption certificates in an easy to access platform. Allyn’s Tax team reviews each certificate for validity and accuracy upon receipt and ensures certificates are maintained, renewed, and audit ready.
Contact us and we can provide a customized cost-effective solution to meet your company’s needs. For further information on Allyn Tax services, please contact: tax@allynintl.com.
Contributor: Megan Bryarly
About Allyn International
Allyn International is dedicated to providing high quality, customer centric services and solutions for the global marketplace. Allyn's core products include transportation management, logistics sourcing, freight forwarding, supply chain consulting, tax management and global trade compliance. Allyn clients range from small local businesses to Fortune 500 firms. Allyn conducts business in more than 20 languages and has extensive experience in both developed and emerging markets. Highly trained experts are positioned throughout North America, Europe and Asia and Allyn regional headquarters are strategically located in Fort Myers FL USA, Shanghai P.R. CHINA and Prague, CZECH REPUBLIC. For more information, go to www.allynintl.com