A resale certificate (or reseller permit) lets a registered business buy inventory without paying sales tax because it will collect tax on the sale. Names and forms differ by state; five states have no general sales tax. This table links each state's page with its tax authority and form.
| State | Sales tax | Resale document |
|---|---|---|
| Alabama | 4% | Alabama Sales Tax Certificate of Exemption (Form ST:EX-A1) or resale certificate |
| Alaska | No state sales tax (local taxes apply in some boroughs) | Local resale documentation where a borough levies sales tax |
| Arizona | 5.6% (transaction privilege tax) | Arizona Resale Certificate (Form 5000A) |
| Arkansas | 6.5% | Arkansas resale exemption certificate |
| California | 7.25% (plus district taxes) | California Resale Certificate (CDTFA-230) |
| Colorado | 2.9% (plus local taxes) | Colorado Sales Tax Exemption Certificate (DR 0563) |
| Connecticut | 6.35% | Connecticut Sales and Use Tax Resale Certificate |
| Delaware | No state sales tax | Not required for sales tax (business license still required) |
| Florida | 6% | Florida Annual Resale Certificate for Sales Tax |
| Georgia | 4% (plus local taxes) | Georgia Certificate of Exemption (Form ST-5) |
| Hawaii | 4% general excise tax (4.5% on Oahu) | Hawaii Resale Certificate (Form G-17) |
| Idaho | 6% | Idaho Sales Tax Resale or Exemption Certificate (Form ST-101) |
| Illinois | 6.25% | Illinois Certificate of Resale (Form CRT-61) |
| Indiana | 7% | Indiana General Sales Tax Exemption Certificate (Form ST-105) |
| Iowa | 6% | Iowa Sales Tax Exemption Certificate |
| Kansas | 6.5% | Kansas Resale Exemption Certificate (Form ST-28A) |
| Kentucky | 6% | Kentucky Resale Certificate (Form 51A105) |
| Louisiana | 4.45% (plus parish taxes) | Louisiana Resale Certificate (Form R-1042) |
| Maine | 5.5% | Maine Resale Certificate |
| Maryland | 6% | Maryland Resale Certificate |
| Massachusetts | 6.25% | Massachusetts Sales Tax Resale Certificate (Form ST-4) |
| Michigan | 6% | Michigan Sales and Use Tax Certificate of Exemption (Form 3372) |
| Minnesota | 6.875% | Minnesota Certificate of Exemption (Form ST3) |
| Mississippi | 7% | Mississippi sales tax permit (no separate resale certificate form; permit number is used) |
| Missouri | 4.225% (plus local taxes) | Missouri Sales and Use Tax Exemption Certificate (Form 149) |
| Montana | No state sales tax | Not required (no general sales tax) |
| Nebraska | 5.5% | Nebraska Resale or Exempt Sale Certificate (Form 13) |
| Nevada | 6.85% | Nevada Resale Certificate |
| New Hampshire | No state sales tax | Not required (no general sales tax) |
| New Jersey | 6.625% | New Jersey Resale Certificate (Form ST-3) |
| New Mexico | Gross receipts tax (about 4.875% state rate) | Nontaxable Transaction Certificate (NTTC) |
| New York | 4% (plus local taxes) | New York Resale Certificate (Form ST-120) |
| North Carolina | 4.75% (plus local taxes) | Streamlined Sales Tax Certificate of Exemption (Form E-595E) |
| North Dakota | 5% | North Dakota Certificate of Resale |
| Ohio | 5.75% (plus county taxes) | Ohio Sales and Use Tax Blanket Exemption Certificate (STEC B) |
| Oklahoma | 4.5% (plus local taxes) | Oklahoma sales tax permit used as resale evidence |
| Oregon | No state sales tax | Not required (no general sales tax) |
| Pennsylvania | 6% (plus local in Philadelphia and Allegheny County) | Pennsylvania Exemption Certificate (REV-1220) |
| Rhode Island | 7% | Rhode Island Resale Certificate |
| South Carolina | 6% | South Carolina Resale Certificate (Form ST-8A) |
| South Dakota | 4.2% | South Dakota Exemption Certificate |
| Tennessee | 7% (plus local taxes) | Tennessee Blanket Certificate of Resale |
| Texas | 6.25% (plus local taxes) | Texas Sales and Use Tax Resale Certificate (Form 01-339) |
| Utah | 4.85% (plus local taxes) | Utah Exemption Certificate (Form TC-721) |
| Vermont | 6% | Vermont Sales Tax Exemption Certificate (Form S-3) |
| Virginia | 5.3% (plus regional add-ons) | Virginia Sales and Use Tax Certificate of Exemption (Form ST-10) |
| Washington | 6.5% (plus local taxes) | Washington reseller permit (issued by the Department of Revenue) |
| West Virginia | 6% | West Virginia Certificate of Exemption (Form SST) |
| Wisconsin | 5% | Wisconsin Sales and Use Tax Exemption Certificate (Form S-211) |
| Wyoming | 4% | Wyoming resale certificate (Streamlined Sales Tax form) |
Confirm current forms with your state's tax authority; rules change.