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 that 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 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 (sometimes once per year) for each of your vendors. To make filling out the certificate easier, you should fill out your information and all information that does not change, then make photocopies, and then fill out the information that is specific to the
Can this certificate be used as a blanket certificate?
In many states this certificate can be used as a blanket certificate. You should verify this will the applicable state. A blanket certificate is one that can be kept on file for multiple transactions between one buyer and one seller.
Who determines whether this certificate will be accepted?
The Seller will determine whether it will accept the certificate from the Buyer generally according to a good faith standard. 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 the state where the sales transaction took place. The Multistate Tax Commission does notdetermine whether this certificate will be accepted either by the Seller or the applicable state.
I have been asked to accept this 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 exemption 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 part ofa
product manufactured by buyer and then resold in the usual course of its business. A seller failing to exercise due care coul d
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 created by the Multistate Tax Commission is posted on our web site. 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