State Exemption and Resale Certificates
The links below will take you to the state's homepage.
ALABAMA
There is no resale certificate in Alabama. The tax exemption
certificate and the sales tax license are valid indefinitely,
but if an entity has a sales tax license, it does not need a
tax exemption certificate.
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ALASKA
Alaska does not impose a sales tax.
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ARIZONA
A blanket certificate is valid for a time period agreed to by
the purchaser and vendor.
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ARKANSAS
Resale sales certificates are valid indefinitely, but become
invalidated by a change of ownership or location. Arkansas does
not issue exemption certificates.
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CALIFORNIA
Exemption and resale certificates are valid until revoked in
writing by the purchaser.
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COLORADO
Exemption certificates are valid indefinitely. Resale certificates
(sales tax licenses) must be renewed every two years.
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CONNECTICUT
Exemption and blanket resale certificates must be renewed every
three years.
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DELAWARE
Delaware does not impose a sales tax.
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DISTRICT OF COLUMBIA
Certificates of exemption and resale are valid indefinitely.
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FLORIDA
Exemption certificates will expire on December 31 of each year.
Click here
for more information.
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GEORGIA
Certificates of exemption and resale are valid indefinitely,
unless the purchaser changes locations.
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HAWAII
Tax exemption certificates are not applicable for general excise
taxes and use taxes. Resale certificates are valid until revoked
in writing.
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IDAHO
Sales tax resale or exemption certificates filed after Jan. 1,
1993, remain valid as long as information on the form is valid.
The State Tax Commission recommends retailers update their files
every four years.
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ILLINOIS
Exemption certificates are valid for five years. Resale certificates
are valid for three years.
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INDIANA
Exemption and resale certificates are valid indefinitely.
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IOWA
Certificates of exemption and resale are valid indefinitely,
but the Dept. of Revenue recommends they be updated every two
or three years.
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KANSAS
Exemption and resale certificates are valid indefinitely, but
the Dept. of Revenue recommends suppliers review their files
every three years.
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KENTUCKY
Certificates of exemption and resale are valid indefinitely or
until canceled or revoked by the Revenue Cabinet.
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LOUISIANA
Resale certificates are valid for three years.
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MAINE
Exemption and resale certificates are valid indefinitely.
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MARYLAND
Certificates of exemption are valid for five years. Resale certificates
are valid until rescinded by either the buyer, the Comptroller
of the Treasury or by law.
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MASSACHUSETTS
Exempt use and resale certificates are valid as long as the purchaser
holding the certificate is a registered vendor for resale or
is using the Exempt Use Certificate strictly for exempt use under
its guidelines.
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MICHIGAN
Blanket exemption certificates cover a three-year period, unless
the buyer and seller agree to a shorter period.
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MINNESOTA
Exemption and resale certificates are valid indefinitely.
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MISSISSIPPI
Exemption certificates and resale certificates (sales tax licenses)
are valid until revoked by the Sales Tax Commission.
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MISSOURI
Resale and exemption certificates must be updated every five
years.
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MONTANA
Montana does not impose a sales tax.
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NEBRASKA
Blanket exemption and resale certificates are valid for three
years.
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NEVADA
Resale numbers are valid for the life of a sales/resale account,
but the Dept. of Taxation recommends vendors update certificates
every two years. Sales tax exemption letter are valid for five
years unless revoked by the DOT.
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NEW
HAMPSHIRE
New Hampshire does not impose a sales tax.
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NEW
JERSEY
General certificates of exemption and resale are valid indefinitely.
Urban enterprise zone exemption forms must be renewed annually.
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NEW
MEXICO
A series of nontaxable transaction certificates are valid for
10 years. Each certificate is valid for specific types of transactions
only; a qualifying business may execute more than one type of
certificate.
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NEW
YORK
Exemption and resale certificates are effective indefinitely.
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NORTH
CAROLINA
A resale certificate is valid until there is a change in ownership
or structure of the business or until the certificate is withdrawn.
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NORTH
DAKOTA
Exemption certificates are valid indefinitely. Resale certificates
are valid indefinitely, but the State Tax Commissioner's office
recommends the seller obtain a new certificate each year to verify
that the permit remains valid and the customer continues to purchase
for resale.
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OHIO
A blanket certificate of exemption or resale is valid indefinitely
and can be revoked by either party in the transaction.
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OKLAHOMA
Exemption certificates and sales tax permits (for resale) are
valid for three years. A multi-jurisdictional form may be used
for both resale and exemption certificates.
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OREGON
Oregon does not impose a sales tax.
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PENNSYLVANIA
Exemption certificates, including those containing exemptions
on the basis of resale, can be valid indefinitely as long as
the customer's business activities do not change or the Tax Reform
Code is not amended in regard to the transaction at issue.
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RHODE
ISLAND
Resale and manufacture's tax exemption certificates should be
updated every three years.
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SOUTH
CAROLINA
Exemption and resale certificates are valid indefinitely, but
become invalidated by a change in ownership or location.
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SOUTH
DAKOTA
Certificates of exemption and resale are valid indefinitely,
but the Dept. of Revenue recommends they be reviewed annually
for accuracy.
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TENNESSEE
Certificates of exemption and resale are valid indefinitely.
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TEXAS
A blanket certificate of exemption or resale is valid until the
purchaser revokes it in writing.
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UTAH
Certificates of exemption for resale are valid until revoked
by the State Tax Commission or by the purchaser. The Tax Commission
recommends updating the certificates every three years.
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VERMONT
Certificates of exemption and resale are valid indefinitely.
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VIRGINIA
Exemption and resale certificates are valid indefinitely unless
revoked by the Dept. of Taxation. Certificates become invalid
if a business closes, ceases operations or is sold.
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WASHINGTON
Resale certificates must be renewed every four years and are
distinct from other exemption certificates.
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WEST
VIRGINIA
All exemption certificates and direct-pay permits are valid until
the expiration of the business registration year and are automatically
renewed when the business registration certificate is issued
for the next succeeding fiscal year. The Dept. of Tax and Revenue
recommends vendors renew resale exemption certificates on file
annually.
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WISCONSIN
Exemption and resale certificates are valid indefinitely, but
the Dept. of Revenue recommends they be renewed at reasonable
intervals to account for a business change, registration number
change or discontinuance of the specific business claiming the
exemption.
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WYOMING
Exemption and resale certificates are valid as long as the business
license is valid.
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