0

Your Cart is Empty

State Resale Certificate Info

Alaska

Does Alaska require registration with the state for a resale certificate?

Alaska doesn’t have state sales tax, but Alaska does have local sales tax in some jurisdictions. Please refer to the specific jurisdiction to determine how to get a resale certificate. 

 

Arizona

Does Arizona require registration with the state for a resale certificate?

Arizona does not require registration with the state for a resale certificate.

How can you get a resale certificate in Arizona? 

To get a resale certificate in Arizona, you may complete the Arizona Resale Certificate (Form 5000A), the Multistate Tax Commission’s Uniform Sales and Use Tax Certificate, or the Border States Uniform Sale for Resale Certificate (Form 60-0081). You may use an out-of-state sales tax license number to fill out these forms.

How often should this certificate be renewed?

A blanket certificate in Arizona should be renewed at least every twelve months. Blanket certificates may also be valid for a specific timeframe which is less than twelve months.

Where can you go to learn more? 

Ariz. Rev. Stat. Ann. § 42-5022 gives the requirements for what needs to be on the reseller exemption certificate. Ariz. Rev. Stat. Ann. § 42-5009(N) gives exemptions for certain types of farmers from having to supply a reseller exemption certificate. Arizona Transaction Privilege Tax Procedure No. 16-1 gives the requirement that blanket certificates should be renewed at least every twelve months.

 

Arkansas

 

How can you get a resale certificate in Arkansas? 

To get a resale certificate in Arkansas, you may either fill out the Arkansas Exemption Certificate (Form ST 391) or the Streamlined Exemption Certificate Form. You may use an out-of-state sales tax license number on these forms.

How often should this certificate be renewed?

A blanket certificate in Arkansas expires if not used within a twelve-month timeframe. Thus, it may be wise to renew Arkansas’s resale certificates every twelve months just to be safe.

Where can you go to learn more? 

Ark. Regs. GR-53(B)(1) gives the requirements for what qualifies as a valid resale certificate. Ark. Regs. GR-53(B)(3) gives the requirements for renewing resale certificates.

 

California

Does California require registration with the state for a resale certificate?

California requires registration with the state for a resale certificate.

How can you get a resale certificate in California? 

To get a resale certificate in California, you need to fill out the California General Resale Certificate (CDTFA-230). You will need a valid  California seller’s permit number.

How often should this certificate be renewed?

A blanket certificate in California appears to not have an expiration date.

Where can you go to learn more? 

Cal. Code Regs. 1668(a) requires a seller’s permit to have a valid resale certificate. Cal. Code Regs. 1668(b) gives details as to what qualifies as a resale certificate. Cal. Code Regs. 1668(b)(3) provides details about a blanket resale certificate.

 

Colorado

Does Colorado require registration with the state for a resale certificate?

Colorado does not require registration with the state for a resale certificate.

How can you get a resale certificate in Colorado? 

To get a resale certificate in Colorado, you need to fill out the Colorado Sales Tax Exemption Certificate Multi-Jurisdiction Form (DR 0563)

How often should this certificate be renewed?

It appears that the blanket certificate does not expire as long as the information on the form is still valid.

Where can you go to learn more? 

Colo. Code Regs. 39-26-105.1(c)(3) gives detailed information as to what is required of a seller to verify a non-taxable sale.

 

Connecticut

Does Connecticut require registration with the state for a resale certificate?

Connecticut does not require registration with the state for a resale certificate.

How can you get a resale certificate in Connecticut? 

To get a resale certificate in Connecticut, you need to fill out the Connecticut Sales & Use Tax Resale Certificate.

How often should this certificate be renewed?

A blanket resale certificate should be renewed at least every three years from the date of issue. However, it may also be used on a sale-by-sale basis.

Where can you go to learn more? 

Conn. Agencies Regs. 12-426-1 gives detailed information as to what is required of a seller to verify a non-taxable sale. Connecticut Informational Publication, No. 2009(15), 04/08/2009 provides some frequently asked questions and answers regarding resale certificates.

 

District of Columbia

Does the District of Columbia require registration with the state for a resale certificate?

The District of Columbia requires registration with the district for a resale certificate.

How can you get a resale certificate in the District of Columbia? 

To get a resale certificate in the District of Columbia, you need to request the District of Columbia Sales & Use Tax Certificate of Resale (OTR-368) directly from your online account.

How often should this certificate be renewed?

As of November 1, 2017, an authorized resale certificate is valid for only one year. 

Where can you go to learn more? 

D.C. Mun. Regs. 414 gives details about resale certificates in the District of Columbia. The District of Columbia Resale Certificate User Guide may also be helpful.

 

Florida

Does Florida require registration with the state for a resale certificate?

Florida requires registration with the state for a resale certificate.

How can you get a resale certificate in Florida? 

To get a resale certificate in Florida, you must be registered with the state. Once registered with the state, you will receive your own resale certificate annually.

How often should this certificate be renewed?

Each certificate is valid for one calendar year. At the beginning of a new calendar year, the state will send a new certificate, which replaces the expired certificate.

Where can you go to learn more? 

You may visit the Florida Department of Revenue to login to your account and print a resale certificate (scroll down to “Sales & Use Tax”). Fla. Admin. Code Ann. 12A-1.039 contains the rules regarding sales for resale.

 

Georgia

Does Georgia require registration with the state for a resale certificate?

Georgia does not require registration with the state for a resale certificate.

How can you get a resale certificate in Georgia? 

To get a resale certificate in Georgia, you will need to fill out the Georgia Certificate of Exemption (ST-5). If you are not required to be registered in Georgia, you should fill out the Multistate Tax Commission’s Uniform Sales and Use Tax Certificate

How often should this certificate be renewed?

A blanket certificate in Georgia does not expire unless it is revoked in writing.

Where can you go to learn more? 

Ga. Code Ann. § 48-8-38 contains the rules regarding sales for resale. Georgia also has frequently asked questions for nontaxable sales on its website. This Sales Tax Bulletin serves as an additional resource for Drop Shippers seeking resale certificates. 

 

Hawaii

Does Hawaii require registration with the state for a resale certificate?

Hawaii requires registration with the state for a resale certificate.

How can you get a resale certificate in Hawaii? 

To get a resale certificate in Hawaii, you will need to fill out the applicable Resale Certificate Form (G-17, G-18, or G-19). Please note that Form G-18 is only to be used for contractors in which a building permit is required.

How often should this certificate be renewed?

A blanket certificate in Hawaii does not expire unless it is revoked in writing.

Where can you go to learn more? 

Haw. Admin. Rules 18-237-13-02 contains the rules regarding sales for resale.

 

Idaho

Does Idaho require registration with the state for a resale certificate?

Idaho does not require registration with the state for a resale certificate.

How can you get a resale certificate in Idaho? 

To get a resale certificate in Idaho, you will need to fill out the Idaho Sales Tax Resale or Exemption Certificate (Form ST-101).

How often should this certificate be renewed?

A blanket certificate in Idaho does not expire unless it is revoked in writing.

Where can you go to learn more? 

Idaho Admin. Rules 35.01.02.128 contains the rules regarding sales for resale. The Idaho State Tax Commission also has published some information on purchases by retailers.

 

 

Illinois

Does Illinois require registration with the state for a resale certificate?

Illinois requires registration with the state for a resale certificate unless you are an out-of-state purchaser that only sells to customers located outside of Illinois.

How can you get a resale certificate in Illinois? 

To get a resale certificate in Illinois, you will need to fill out the Illinois Certificate of Resale (CRT-61).

How often should this certificate be renewed?

The Illinois Department of Revenue recommends that Certificates of Resale be updated at least every three years.

Where can you go to learn more? 

The Illinois Department of Revenue has the following information about resale certificates.

 

 

Indiana

Does Indiana require registration with the state for a resale certificate?

Indiana does not require registration with the state for a resale certificate.

How can you get a resale certificate in Indiana? 

To get a resale certificate in Indiana, you will need to fill out the Indiana General Sales Tax Exemption Certificate (ST-105).

How often should this certificate be renewed?

It appears that a blanket certificate in Indiana does not expire.

Where can you go to learn more? 

Indiana briefly addressed how to handle nontaxable sales for resale in Information Bulletin #57 9/1/2011.

 

 

Iowa

Does Iowa require registration with the state for a resale certificate?

Iowa does not require registration with the state for a resale certificate.

How can you get a resale certificate in Iowa? 

To get a resale certificate in Iowa, you will need to fill out the Iowa Sales/Use/Excise Tax Exemption Certificate 31-014.

How often should this certificate be renewed?

Resale certificates in Iowa are valid for up to three years from the original issue.

Where can you go to learn more? 

Iowa Code § 423.45 contains the rules regarding sales for resale. Iowa also has an online Sales and Use Tax Guide.

 

 

Kansas

Does Kansas require registration with the state for a resale certificate?

Kansas does not require registration with the state for a resale certificate.

How can you get a resale certificate in Kansas? 

To get a resale certificate in Kansas, you will need to fill out the Kansas Resale Exemption Certificate ST-28A, the Kansas Multi-Jurisdiction Exemption Certificate ST-28M, or the Kansas Streamlined Sales and Use Tax Agreement PR-78SSTA.

How often should this certificate be renewed?

Blanket resale certificates in Kansas do not expire as long as a “recurring business relationship” exists. A “recurring business relationship” exists when no more than twelve months pass between sales.

Where can you go to learn more? 

Kan. Admin. Regs. 92-19-25b contains the rules regarding exemption certificates. Kansas also has an online Exemption Certificate booklet.

 

 

Kentucky

Does Kentucky require registration with the state for a resale certificate?

Kentucky does not require registration with the state for a resale certificate.

How can you get a resale certificate in Kansas? 

To get a resale certificate in Kentucky, you will need to fill out the Kentucky Resale Certificate 51A105.

How often should this certificate be renewed?

Blanket resale certificates in Kentucky do not expire unless there is a change in the operations of the purchaser or the purchased goods or service is not the kind that the purchaser usually buys.

Where can you go to learn more? 

Ky. Admin. Regs. 31:111 contains the rules regarding sales for resale. Ky. Rev. Stat. Ann. § 139.270 and Ky. Rev. Stat. Ann. § 139.280 contain the rules regarding resale certificates.

 

 

Louisiana

Does Louisiana require registration with the state for a resale certificate?

Louisiana requires registration with the state for a resale certificate.

How can you get a resale certificate in Louisiana? 

To get a resale certificate in Louisiana, you must be registered with the state. Once registered with the state, you may download it from the state’s online portal.

If you are registered as a Remote Seller in Louisiana through the Sales and Use Tax Commission, you can find a copy of their resale certificate here.

How often should this certificate be renewed?

Blanket resale certificates in Louisiana are valid for two to three years depending on the certificate received. Each certificate may be automatically renewed if there is business activity using the certificate every twelve months.

Where can you go to learn more? 

Louisiana Revenue Information Bulletin No. 09-015 6/23/2009 contains some of the rules regarding resale certificates.

 

 

Nebraska

Does Nebraska require registration with the state for a resale certificate?

Nebraska does not require registration with the state for a resale certificate.

How can you get a resale certificate in Nebraska? 

To get a resale certificate in Nebraska, you will need to fill out the Nebraska Resale or Exempt Sale Certificate for Sales Tax Exemption (Form 13).

How often should this certificate be renewed?

Blanket resale certificates in Nebraska do not expire as long as a “recurring business relationship” exists. A “recurring business relationship” involves at least one sale every twelve months.

Where can you go to learn more? 

Neb. Admin. R. & Regs. 1-013 and Neb. Admin. R. & Regs. 1-014 contain Nebraska’s rules regarding resale certificates.

 

 

Nevada

Does Nevada require registration with the state for a resale certificate?

Nevada does not require registration with the state for a resale certificate.

How can you get a resale certificate in Nevada? 

To get a resale certificate in Nevada, you will need to fill out the Nevada Resale Certificate.

How often should this certificate be renewed?

Blanket resale certificates in Nevada do not expire until revoked in writing.

Where can you go to learn more? 

Nev. Admin. Code 372.730 contains Nevada’s rules regarding the requirements of resale certificates.

 

 

New Jersey

Does New Jersey require registration with the state for a resale certificate?

New Jersey does not require registration with the state for a resale certificate.

How can you get a resale certificate in New Jersey? 

To get a resale certificate in New Jersey, you will need to fill out the New Jersey Resale Certificate (Form ST-3) or the New Jersey Resale Certificate for Non-New Jersey Sellers (Form ST-3NR).

How often should this certificate be renewed?

Blanket resale certificates in New Jersey do not expire as long as the purchaser is purchasing the same general type of property.

Where can you go to learn more? 

New Jersey has Frequently Asked Questions for Sales & Use Tax on their website.

 

 

New Mexico

Does New Mexico require registration with the state for a resale certificate?

New Mexico does not require registration with the state for a resale certificate if you do not have nexus in New Mexico.

How can you get a resale certificate in New Mexico? 

If you are not required to be registered with the state of New Mexico, you may fill out the Multistate Tax Commission’s Uniform Sales and Use Tax Certificate, or the Border States Uniform Sale for Resale Certificate (Form 60-0081). You may use an out-of-state sales tax license number to fill out these forms. 

If you have nexus in New Mexico and are registered with the state of New Mexico, you must apply for a nontaxable transaction certificate (NTTC).

How often should this certificate be renewed?

Nontaxable transaction certificates are valid for only one vendor as long as the transactions are all of the same type. The other resale certificate forms may be used as a blanket certificate.

Where can you go to learn more? 

New Mexico has frequently asked questions for non-taxable transaction certificates as well as information regarding sales for resale.

 

 

New York

Does New York require registration with the state for a resale certificate?

New York does not require registration with the state for a resale certificate.

How can you get a resale certificate in New York? 

To get a resale certificate in New York, you will need to fill out the New York Resale Certificate (Form ST-120).

How often should this certificate be renewed?

Blanket resale certificates in New York do not expire as long as the purchaser is purchasing the same general type of property.

Where can you go to learn more? 

New York has a detailed guide to exemption certificates.

 

 

North Carolina

Does North Carolina require registration with the state for a resale certificate?

North Carolina does not require registration with the state for a resale certificate.

How can you get a resale certificate in North Carolina? 

To get a resale certificate in North Carolina, you may fill out the Streamlined Sales and Use Tax Agreement Certificate of Exemption Form (Form E-595E).

How often should this certificate be renewed?

Blanket resale certificates in North Carolina do not expire as long as a “recurring business relationship” exists. A “recurring business relationship” exists when no more than twelve months pass between sales.

Where can you go to learn more? 

N.C. Gen. Stat. § 105-164.28 covers North Carolina’s rules regarding exemption certificates.

 

 

North Dakota

Does North Dakota require registration with the state for a resale certificate?

North Dakota does not require registration with the state for a resale certificate.

How can you get a resale certificate in North Dakota? 

To get a resale certificate in North Dakota, you will need to fill out the North Dakota Certificate of Resale (SFN 21950).

How often should this certificate be renewed?

North Dakota does not list an expiration period on its resale certificates, thus it would appear that a blanket certificate would be valid until revoked in writing.

Where can you go to learn more? 

N.D. Cent. Code § 57-39.2-10 and N.D. Admin. Code 81-04.1-01-15 contain the rules regarding sales for resale and resale certificates.

 

 

Ohio

Does Ohio require registration with the state for a resale certificate?

Ohio does not require registration with the state for a resale certificate.

How can you get a resale certificate in Ohio? 

To get a resale certificate in Ohio, you will need to fill out the Sales and Use Blanket Exemption Certificate (Form STEC B).

How often should this certificate be renewed?

Ohio does not list an expiration period on its resale certificates, thus it would appear that a blanket certificate would be valid until revoked in writing.

Where can you go to learn more? 

Ohio Rev. Code Ann. § 5739.03(B) contains the rules regarding exemption certificates.

 

 

Oklahoma

Does Oklahoma require registration with the state for a resale certificate?

Oklahoma does not require registration with the state for a resale certificate.

How can you get a resale certificate in Oklahoma? 

To get a resale certificate in Oklahoma, you will need to fill out the Streamlined Exemption Certificate Form for Oklahoma.

How often should this certificate be renewed?

Oklahoma does not list an expiration period on its resale certificates, thus it would appear that a blanket certificate would be valid until revoked in writing.

Where can you go to learn more? 

Okla. Admin. Code 710:65-7-8, Okla. Stat. § 1365(G), and Okla. Admin. Code 710:65-13-200 contain the rules regarding sales for resale and exemption certificates. The Streamlined Sales Tax Governing Board has instructions on how to fill out the certificate.

 

 

Pennsylvania

Does Pennsylvania require registration with the state for a resale certificate?

Pennsylvania does not require registration with the state for a resale certificate.

How can you get a resale certificate in Pennsylvania? 

To get a resale certificate in Pennsylvania, you will need to fill out the Pennsylvania Exemption Certificate (Form REV-1220).

How often should this certificate be renewed?

Pennsylvania does not list an expiration period on its resale certificates, thus it would appear that a blanket certificate would be valid until revoked in writing.

Where can you go to learn more? 

Pa. Code 32.2 contains the rules regarding exemption certificates. Pa. Code 32.3 contains rules regarding sales for resale.

 

 

Rhode Island

Does Rhode Island require registration with the state for a resale certificate?

Rhode Island does not require registration with the state for a resale certificate.

How can you get a resale certificate in Rhode Island? 

To get a resale certificate in Rhode Island, you will need to fill out the Rhode Island Resale Certificate or the Streamlined Exemption Certificate Form for Rhode Island.

How often should this certificate be renewed?

Blanket certificates in Rhode Island are valid as long as the purchaser is using the certificate to purchase the same type of property.

Where can you go to learn more? 

R.I. Reg. 07-95 and R.I. Gen. Laws § 44-18-25 contains the rules regarding sales for resale and exemption certificates.

 

 

South Carolina

Does South Carolina require registration with the state for a resale certificate?

South Carolina does not require registration with the state for a resale certificate.

How can you get a resale certificate in South Carolina? 

To get a resale certificate in South Carolina, you will need to fill out the South Carolina Resale Certificate (Form ST-8A).

How often should this certificate be renewed?

Blanket certificates in South Carolina do not expire unless revoked in writing.

Where can you go to learn more? 

SC Revenue Procedure 08-2, S.C. Code Ann. § 12-36-950, and S.C. Code Ann. § 12-36-2510 contains the rules regarding resale certificates.

 

 

South Dakota

Does South Dakota require registration with the state for a resale certificate?

South Dakota does not require registration with the state for a resale certificate.

How can you get a resale certificate in South Dakota? 

To get a resale certificate in South Dakota, you will need to fill out the South Dakota Exemption Certificate (Form 2040).

How often should this certificate be renewed?

South Dakota does not list an expiration period on its resale certificates, thus it would appear that a blanket certificate would be valid until revoked in writing.

Where can you go to learn more? 

S.D. Codified Laws § 10-45-61 contains the rules regarding resale certificates.

 

 

Tennessee

Does Tennessee require registration with the state for a resale certificate?

Effective January 10, 2022, Tennessee no longer requires registration with the state for a resale certificate.

How can you get a resale certificate in Tennessee? 

If a Tennessee supplier sells tangible personal property or taxable services to an out-of-state dealer for resale and drop ships the goods to the out-of-state dealer’s Tennessee customer after January 10, 2022, the Tennessee supplier may accept a resale certificate issued by another state or a fully completed Streamlined Sales and Use Tax Exemption Certificate that includes the sales tax ID number issued by the other state to make tax-free drop-shipped sales. An out-of-state dealer (including a marketplace seller) who is not registered for sales tax in any state (e.g., home state does not levy sales tax) may provide a Tennessee supplier with a fully completed Streamlined Sales and Use Tax Exemption Certificate that includes a tax ID number for another tax type (e.g., business tax or excise tax) issued by its home state or its federal identification number (FEIN).

A foreign seller that is not registered in any state in the United States can use a completely completed Streamlined Sales and Use Tax Exemption Certificate and a tax ID number given by its home country to acquire tax-free products from a Tennessee supplier and dropship them to a Tennessee consumer.

How often should this certificate be renewed?

Tennessee does not list an expiration period on its resale certificates, thus it would appear that a blanket certificate would be valid until revoked in writing.

Where can you go to learn more? 

Updated in January 2022, here is more information about Tennessee’s repeal of the previous drop shipment rule that grants retailers the option to use the Streamlined Sales and Use Tax Certificate. The Tennessee Sales & Use Tax Guide provides the rules regarding exemption certificates and resale certificates beginning on page 41. Tennessee Letter Ruling #11-61 also gives such guidance that out-of-state resale certificates may be accepted by a Tennessee vendor.

 

 

Texas

Does Texas require registration with the state for a resale certificate?

Texas does not require registration with the state for a resale certificate.

How can you get a resale certificate in Texas? 

To get a resale certificate in Texas, you will need to fill out the Texas Sales and Use Tax Resale Certificate (Form 01-339).

How often should this certificate be renewed?

A blanket resale certificate in Texas is valid until it is revoked in writing.

Where can you go to learn more? 

Tex. Admin. Code 3.285(c) and Tex. Tax Code Ann. § 151.152 contain Texas’s rules regarding resale certificates. Texas has frequently asked questions for resale certificates on their website.

 

 

Utah

Does Utah require registration with the state for a resale certificate?

Utah does not require registration with the state for a resale certificate.

How can you get a resale certificate in Utah? 

To get a resale certificate in Utah, you will need to fill out the Utah Exemption Certificate (Form TC-721), the Streamlined Sales Tax Agreement Certificate of Exemption, or the Uniform Sales & Use Tax Certificate Form.

How often should this certificate be renewed?

Blanket resale certificates in Utah do not expire as long as a “recurring business relationship” exists. A “recurring business relationship” exists when no more than twelve months pass between sales.

Where can you go to learn more? 

Utah Code Ann. § 59-12-106(3) contains Utah’s rules regarding resale certificates.

 

 

Vermont

Does Vermont require registration with the state for a resale certificate?

Vermont requires registration with the state for a resale certificate with the exception of drop shipment sales.

How can you get a resale certificate in Vermont? 

To get a resale certificate in Vermont, you will need to fill out the Vermont Sales Tax Exemption Certificate for Purchases for Resale And By Exempt Organizations (Form S-3).

How often should this certificate be renewed?

Blanket certificates in Vermont are valid as long as the purchaser is using the certificate to purchase the same type of property.

Where can you go to learn more? 

Code of Vt. Rules 1.9707-1 requires resellers to register with the state in order to purchase goods tax-free. Code of Vt. Rules 1.9701(5)-3 contains the exception for drop shippers to be required to be registered with the state.

 

 

Virginia

Does Virginia require registration with the state for a resale certificate?

Virginia requires registration with the state for a resale certificate.

How can you get a resale certificate in Virginia? 

To get a resale certificate in Virginia, you will need to fill out the Virginia Sales and Use Tax Certificate of Exemption (Form ST-10).

How often should this certificate be renewed?

Blanket certificates in Virginia are valid until there is a notice from the Department of Taxation that it is no longer acceptable.

Where can you go to learn more? 

Va. Admin. Code 10-210-280 contains the rules regarding exemption certificates.

 

 

Washington

Does Washington require registration with the state for a resale certificate?

Washington does not require registration with the state for a resale certificate.

How can you get a resale certificate in Washington? 

To get a resale certificate in Washington, you will either need to be registered with the state, in which case you will receive a Washington reseller permit or if you are not required to be registered with the state, you will need to fill out the Washington Streamlined Sales and Use Tax Exemption Certificate.

How often should this certificate be renewed?

Reseller permits typically last four years. Washington does not list an expiration period on its resale certificates, thus it would appear that a blanket certificate would be valid until revoked in writing.

Where can you go to learn more? 

Wash. Rev. Code § 82.32.780 and Wash. Admin. Code 458-20-102 contain Washington’s rules regarding reseller permits and resale certificates. Specifically, Wash. Admin. Code 458-20-102(d) gives guidance that purchasers do not have to be registered to receive a resale certificate.

 

 

West Virginia

Does West Virginia require registration with the state for a resale certificate?

West Virginia does not require registration with the state for a resale certificate.

How can you get a resale certificate in West Virginia? 

To get a resale certificate in West Virginia, you will need to fill out a Streamlined Sales and Use Tax Exemption Certificate.

How often should this certificate be renewed?

West Virginia does not list an expiration period on its resale certificates, thus it would appear that a blanket certificate would be valid until revoked in writing.

Where can you go to learn more? 

You may visit West Virginia’s website for general information regarding West Virginia’s sales and use tax. W. Va. Code § 11-15B-24(8) allows a dropshipper to use the resale certificate of a customer/reseller as proper documentation.

 

 

Wisconsin

Does Wisconsin require registration with the state for a resale certificate?

Wisconsin does not require registration with the state for a resale certificate.

How can you get a resale certificate in Wisconsin? 

To get a resale certificate in Wisconsin, you will need to fill out the Wisconsin Sales and Use Tax Exemption Certificate (Form S-211).

How often should this certificate be renewed?

A blanket resale certificate in Wisconsin is valid until revoked in writing.

Where can you go to learn more? 

Wis. Admin. Code Tax 11.14 contains Wisconsin’s rules regarding exemption certificates. You may also read Wisconsin’s Sales and Use Tax Information publication.

 

 

Wyoming

Does Wyoming require registration with the state for a resale certificate?

Wyoming does not require registration with the state for a resale certificate.

How can you get a resale certificate in Wyoming? 

To get a resale certificate in Wyoming, you will need to fill out the Streamlined Sales Tax Agreement Certificate of Exemption. This is the only form Wyoming will accept as valid. 

How often should this certificate be renewed?

Wyoming does not list an expiration period on its resale certificates, thus it would appear that a blanket certificate would be valid until revoked in writing.

Where can you go to learn more? 

Wyo. Rules Dept. Rev. 2 Section 7 contains the rules regarding resale certificates.