Pennsylvania REV-1220 resale certificate check.

The license ID and what it tells you

On Form REV-1220 a buyer claiming resale checks the box "Property will be resold under License ID" and writes the ID. The Department describes each sales tax account as having an 8-digit Account ID Number, so eight digits is the expected shape. The same form says exempt organizations are assigned an exemption number beginning with 75 (for example 75000000), which is a different thing, so an ID starting 75 is flagged by the checker as the shape of an exempt-organization number rather than a resale license. If the buyer has no Pennsylvania Sales Tax License ID, the form must include a statement explaining why one is not required. The form itself says it "cannot be used to obtain a Sales Tax License ID".

Verifying the ID

Pennsylvania's published pages describe how to register through myPATH and how to file, but TNAADO found no public lookup for checking another business's license on the Department's own pages. Licenses are obtained through myPATH, and a wholesaler's certificate is valid only while the business operates as a wholesaler. So the practical check is: get the completed REV-1220, ask the buyer for a copy of the license document, and call the Department if the account matters to a large sale. Do not treat a well-formed number as proof.

The 60-day rule and four-year retention

The REV-1220 instructions say that for the certificate to be valid, the seller must exercise good faith in accepting it, which includes four things: the certificate is properly completed; it is in the seller's possession within 60 days from the date of sale or lease; it does not contain information the seller knows to be false; and the property is consistent with the exemption the customer is entitled to. An invalid certificate may subject the seller to the tax. The seller must keep the certificate for at least four years from the date of the exempt sale, and the buyer gives the form to the seller, never to the Department. The form comes as a single-transaction unit certificate or a blanket certificate for multiple transactions.

Misuse

The buyer signs that misuse of the certificate is punishable by fine and imprisonment. The form lists other exemption reasons, such as property used directly and predominately in the purchaser's own operation, so confirm the box ticked is the resale one (reason 3).

Do you need a Pennsylvania sales tax license to sell on Etsy?

The Pennsylvania Business Hub says if you only sell through a third-party website that collects sales tax on your behalf (it names eBay, Etsy and Amazon), you are not required to obtain a sales tax license, and it advises contacting the platform if you are unsure whether it collects. The same page says that selling directly to consumers at events such as fairs and festivals requires a PA sales tax license. The Department's Sales and Use Tax Bulletin 2026-01 carves out a marketplace seller whose sales are all in forums where the facilitator must collect from the license requirement.

Worked example

A sale on 1 March 2026 gives a 60-day deadline of 30 April 2026. A REV-1220 received on 30 April is in time and one received on 1 May is not. For retention the tool shows 1 March 2030. The invented ID 12345678 reads as the expected eight-digit shape.

Sources

• Form REV-1220, Pennsylvania Exemption Certificate (07-23) — 60-day rule, four-year retention, 75 exemption numbers, License ID
• Pennsylvania DOR: Sales, Use and Hotel Occupancy Tax — 8-digit Account ID, license types, myPATH
• PA Business Hub: eCommerce / online retail — selling only through a third-party site
• Sales and Use Tax Bulletin 2026-01 — marketplace seller exception

All figures and rules above were retrieved October 2026. Agencies revise forms and thresholds, so confirm anything that affects a sale against the current official page.

Frequently asked questions

How long do I have to get a Pennsylvania REV-1220?

The form says the certificate must be in the seller's possession within 60 days from the date of sale or lease.

How long do I keep a REV-1220?

At least four years from the date of the exempt sale to which it applies.

How many digits is a Pennsylvania sales tax ID?

The Department describes the sales tax Account ID Number as 8 digits. Exempt-organization numbers also have eight digits and begin with 75.

Do I need a Pennsylvania sales tax license to sell only on Etsy?

The Pennsylvania Business Hub says no if you only sell through a third-party site that collects the tax for you. In-person event sales do require a license.