Resellers must provide a resale certificate to make tax-free purchases. There are two different multi-state resale certificates that resellers can use across different states, but not all states accept either. Resellers may also need to be registered to collect sales tax in the state for the certificate to be accepted.
In the U.S. sales tax system, only consumers or end users pay sales tax. This means a reseller who purchases from a wholesaler or a manufacturer can purchase items tax-free if they plan to resell them.
However, sellers need proof that buyers are legitimate resellers to be able to sell items without collecting sales tax. A resale certificate provides the proof. A resale certificate is a document that the reseller provides to the seller confirming they're going to resell the goods.
The problem for resellers comes when they purchase items to resell in multiple states. These resellers must follow the requirements for resale certificates in every state where they wish to make tax-exempt purchases. And the rules differ in each location.
Some states allow sellers to accept multi-state resale certificates, which can be used to provide proof of tax-exempt status in multiple jurisdictions. There are two different options for resale certificates that are valid in multiple locations:
Some states accept one or both certificates, and others accept neither. Many states also place conditions on resellers even when they use these certificates, such as requiring sales tax registration in the state to make tax-exempt purchases.
This guide explains these two certificates, when each can be used, how resellers can ensure they're able to make tax-exempt purchases in as many states as possible, and what happens if a seller doesn't accept a resale certificate.
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A multi-state resale certificate is a resale certificate accepted in multiple states. Instead of learning a different certificate format for each state where they buy, a reseller can use one form across every participating state. You still provide a certificate to each supplier, but it's the same form each time.
Resellers can use multi-state resale certificates whenever they're purchasing from wholesalers, distributors, or other suppliers. Dropshippers and ecommerce sellers can also use them. Any reseller who makes tax-exempt purchases in multiple states can use these certificates.
The Multistate Tax Commission's Uniform Sales and Use Certificate and the Streamlined Sales Tax Exemption Certificate are the two multi-state certificates used by resellers in the U.S.
These certificates ask you to list your sales tax registration number for each participating state where you're registered. In most states, a number issued by another state will do. Only a handful insist on their own.
Companies completing these certificates must attest that they are purchasing the items for resale. If they later use or consume the property instead, they owe use tax on it directly. Completing a fraudulent certificate can result in fines and criminal penalties in many states.
Multi-state resale certificates differ substantially from single-state resale certificates because a multi-state form is accepted across jurisdictions. A reseller can complete one form and provide the certificate to their suppliers in every participating state.
A single-state certificate is a single form prepared for a single state. A reseller completes the form and provides it when they are purchasing from a seller, only in the state that created the form.
Some jurisdictions don’t accept multistate forms and require state-specific documentation instead, including Louisiana, Massachusetts, Mississippi, New York, and Virginia, along with Washington, D.C. Requirements vary—some of these jurisdictions want their own registration number on the form, while others require additional certification. Always check the rules where the sale is sourced or the goods are delivered.
It's important to note that even when you have a multi-state resale certificate, you must still comply with each individual state's requirements for a tax-exempt purchase. This sometimes means you must be registered in the state to make a tax-exempt purchase there.
For example, Florida accepts the MTC Uniform Certificate, but you must be registered to collect sales tax in Florida to make a tax-exempt purchase for resale.
The table below shows the key similarities and differences between the MTC Uniform Sales and Use Tax Certificate and the Streamlined Sales Tax Certificate.
If the states you primarily purchase from are SST member states, using the SST form is simpler. If you want a single form covering the widest number of states and are already registered in multiple jurisdictions, the MTC form is typically a better option.
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In total, 24 states accept the SST Certificate of Exemption and 37 accept the MTC certificate. However, even in states that accept these certificates, this does not mean that every state accepts them without conditions.
Registration and ID requirements depend on the state, the certificate you're using, and whether you're required to register there in the first place.
These states will generally only honor a resale certificate carrying their own registration number:
In these states, the answer depends on which certificate you use or turns on a narrow exception:
Remember, not all states have sales tax. Delaware, Montana, New Hampshire, and Oregon do not charge sales tax, so you don't need an exemption certificate.
Alaska has no statewide sales tax either, but more than 100 local jurisdictions impose their own. Remote resellers may need an ARSSTC Remote Reseller Certificate of Exemption or a resale number from the local taxing jurisdiction. The MTC form accommodates this on its AK/ARSSTC line.
The table below shows which states accept the MTC certificate, which accept the SST certificate, and what each state expects for registration or identification.
In the table above, a blank cell does not mean no registration number or identification is required. It means no additional state-specific rule is highlighted here.
Both forms generally ask for identifying information even when an in-state sales tax number is not required. The SST form, for example, usually allows another state's sales tax ID, a federal employer identification number, or another approved ID when the purchaser is not required to register in the destination state.
Check the current certificate instructions before making a tax-exempt purchase.
You generally must register in a state if you have either physical or economic nexus. Physical nexus is established by having a local presence in the state, while economic nexus exists if you have a certain number of transactions or amount of sales in the state.
Numeral offers free nexus monitoring so you can determine when you trigger nexus obligations. Numeral can also register for you in states where you have nexus for a single flat fee of $150 with no long-term commitments. And once registered, Numeral files and remits taxes for you.
If you have neither physical nor economic nexus, you don't have to register to collect sales tax in a state.
Submitting the MTC Uniform Resale Certificate or the SST Uniform Exemption Certificate does not create nexus in a state where you don't otherwise have nexus. It simply allows you to make a purchase for resale without paying the sales tax that would otherwise be due.
However, in states that will only honor their own registration number—Florida, Hawaii, Louisiana, Maryland, Massachusetts, Vermont and Virginia—you can't make a tax-free purchase for resale without registering there. You'll either register or pay tax on those purchases.
Numeral can help you register not only in states where you have nexus, but also in states where you wish to voluntarily register to become eligible for tax-exempt purchases. You must be aware that registration creates an obligation to collect sales tax, as well as to file and remit taxes.
>> Read More: Which States Don’t Accept Out-of-State Resale Certificates?
You must complete your multi-state resale certificate correctly to make tax-exempt purchases.
Sellers generally need a complete, valid resale certificate within their state's deadline—often at the time of sale or within 90 days—to not be liable for uncollected tax.
Whether they also have to verify your ID number varies by state. Georgia, for example, is one of the few that requires it.
Both multi-state certificates require you to include certain information, including:
By signing the form, you certify that the property is being purchased for resale. If you use or consume it instead, you must pay the use tax due directly to the state.
If you make mistakes in completing your certificate, it may be rejected. Common reasons include an invalid business description, missing registration numbers, and unsigned forms.
When completing a certificate, you should also determine if it will be used as a blanket certificate or a single-purchase certificate.
A blanket certificate covers all future purchases from that supplier. On the SST form, it stays effective as long as your purchases are no more than 12 months apart, unless the state allows a longer gap. On the MTC form, it stays valid until you cancel it in writing or the state revokes it. A single-purchase certificate covers one individual purchase.
When you're submitting a blanket certificate, take note of when the exemption certificate expires.
Some states set their own renewal windows regardless of which form you use. Michigan treats blanket certificates as good for four years, Illinois and Vermont expect updates at least every three years, and Florida issues a new Annual Resale Certificate that expires each December 31.
Numeral’s ECM product helps suppliers manage these certificates. Numeral makes it easy to verify and store certificates, confirm when they're expiring, and ensure you don't charge tax on exempt sales.
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Resellers are often surprised by how often suppliers deny their certificates, but there's good reason for those refusals.
For suppliers, the stakes are high when accepting resale certificates. If a seller accepts an incomplete certificate, or accepts one outside the state's timing window, it can lose its liability protection and end up owing the uncollected tax itself. That's why suppliers scrutinize these forms before releasing an order.
If a supplier rejects your multi-state resale certificate, you must correct any issues and won't be able to make a purchase without paying the required sales tax due on the transaction. Ask the supplier why the certificate was denied, and be on the lookout for common issues, including:
In some cases, the problem may be that you're not fully compliant with additional state requirements. For example, if the state requires a valid in-state sales tax registration and you don't have one, the supplier cannot allow you to make a tax-free purchase.
If you don't meet the state's requirements, you cannot fix the form unless you resolve the underlying problem, such as registering to collect sales tax in the state.
Registering voluntarily creates an ongoing obligation to collect sales tax, file returns, and remit what you collect in that state, even if you'd otherwise have no filing requirement there.
The more states you purchase inventory from, the more states you will need a valid resale certificate for.
Likewise, as you establish physical or economic nexus in new states as your customer base grows, you may become eligible to make tax-exempt purchases in more states because you have sales tax IDs in more jurisdictions.
It's important for your company to keep track of:
Whether you are a reseller or you are making wholesale sales and accepting resale certificates from others, it's also important to keep exemption certificates on file during the state's lookback period for an audit.
The specific requirements for how long you must keep these certificates can vary, but keeping exemption certificates on file for at least seven years is typically considered an internal best practice to ensure you are audit-ready.
Numeral can help whether you're a wholesaler or a reseller. We offer free monitoring to determine where you have nexus, register for you when required (or if you want to voluntarily register in a state so you become eligible for tax-exempt purchases), and file and remit taxes.
We offer full end-to-end compliance, including exemption certificate management, so you never need to worry about whether you're audit-ready. There's no long-term commitment, and the Numeral Guarantee gives you peace of mind as we cover fees if we make an error.
Book a demo or get started with Numeral today to find out how we can help you make sales tax simple.
Still need to know more? Here are the answers to some frequently asked questions about multi-state and multijurisdictional resale certificates.
A multijurisdiction resale certificate, or a multi-state resale certificate, is a certificate that a reseller can submit to suppliers in multiple states to make tax-exempt purchases for resale. It allows a reseller to use one certificate format everywhere it's accepted, rather than tracking down and completing a different state form for each supplier.
There are two multijurisdiction resale certificates resellers can use: The Multistate Tax Commission's Uniform Sales and Use Tax Certificate and the Streamlined Sales Tax Exemption Certificate (the SST certificate).
Not all states accept these certificates, and some states impose additional requirements such as having an in-state sales tax registration to make exempt purchases.
A resale certificate indicates you have the authority to make a tax-exempt purchase of goods from a supplier because you are buying them for resale rather than for your own use.
Registering for sales tax gives you the authority to collect sales tax in a state, as well as the obligation to file sales tax returns and remit collected taxes. Registration is required when you have met physical or economic nexus requirements.
In some states, in-state sales tax registration is required to have a valid resale certificate. But submitting a resale certificate doesn't create nexus.
As of 2026, 37 states accept the MTC's Uniform Sales & Use Tax Certificate. The 24 states that are members of the Streamlined Sales and Use Tax Agreement accept the SST Exemption Certificate. Most states that accept the SST form do not require in-state sales tax registration to make tax-exempt purchases for resale.
As a buyer, you can use a multi-state resale certificate to purchase exempt goods in any state that accepts the certificate. Some states also require you to register separately to collect sales tax in the state to be eligible to make tax-exempt purchases for resale.
As a seller, you'll need to determine whether the state accepts the multi-state resale certificate and confirm any additional requirements.
Sellers should obtain a fully completed certificate within their state's required timeframe and accept it in good faith. Requirements differ by state, including whether the seller must verify the purchaser's ID number and who bears liability when an exemption is claimed improperly.
It depends on the form and the state. The MTC certificate stays valid until you cancel it in writing or the state revokes it. The SST certificate works as a blanket certificate as long as purchases are no more than 12 months apart, unless a state allows a longer period.
Individual states layer on their own rules: Michigan four years, Illinois and Vermont every three years, Florida annually.
Misusing a resale certificate can have serious consequences. In California, for example, a purchaser who knowingly misuses a resale certificate owes the unpaid tax and interest, plus a penalty of 10% of the tax or $500—whichever is greater—for each purchase. If they also fail to report the use tax due, an additional 10% negligence or 25% fraud penalty can apply, and knowing misuse is a misdemeanor.
Registering to collect sales tax in a new state does not require a new resale certificate.
However, you must update any multi-state resale certificates to include your new state's registration number. Suppliers in states where you're newly registered should obtain an updated copy of the certificate and verify your sales tax ID before making further tax-exempt sales.
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