Resale certificate requirements by state.

Three documents people call a “resale license”

Sellers use “reseller license” for at least three different things, and mixing them up is the most common reason a wholesaler refuses a tax-free sale. The first is the state registration itself: a seller’s permit, certificate of authority, vendor’s license or sales tax account, depending on the state. It is issued to you and it lets you collect tax from customers. The second is the resale certificate, a form you hand to your supplier. The Multistate Tax Commission puts it plainly: if you are purchasing goods for resale, you give the certificate to your vendor so the vendor will not charge you sales tax. The third is an exemption certificate for a different reason, such as a charity or a government buyer, which is outside this page.

The first does not replace the second. The Texas Comptroller says a customer’s sales tax permit number, or a copy of the permit, is not a substitute for a resale certificate and does not relieve the seller of collecting tax. In practice you register first, then issue the certificate to each supplier, and the supplier keeps it as evidence of why tax was not charged. Texas sellers keep accepted certificates for four years.

Worked example (hypothetical numbers)

Maya registers for sales tax and then orders 200 ceramic mugs at $4.00 each, an $800.00 invoice. Assume a combined 7% sales tax rate where the wholesaler ships from. Without a certificate the wholesaler adds $56.00 of tax. With a completed certificate on file the invoice stays at $800.00. If she places twelve orders like that in a year, the certificate saves $672.00 of tax she would otherwise pay up front and then try to recover from customers. Her certificate does not make the mugs she keeps for her own kitchen tax-free, and using it that way is misuse.

Why a table of states and not one rule

There is no single national resale certificate. eBay’s own help page says the documentation required for a tax exemption can vary from one jurisdiction to another, and it publishes a state-by-state list for buyers who claim a resale exemption on its site. That list is the backbone of the table below. It names the Multistate Tax Commission uniform certificate for 9 states and the Streamlined Sales Tax certificate for 20 states.

Treat a multistate form as an option to confirm, not a guarantee. The MTC’s FAQ states that the Commission cannot guarantee that any state will accept its certificate, that the states listed on the certificate accepted it at the time, and that states may change their policies without telling the MTC. Ohio, for example, says it accepts both the MTC certificate and the Streamlined certificate for resale, but the form’s instructions carry state-specific limits. Check the receiving state’s current page, not last year’s blog post.

How to read the table

Each row shows what eBay lists for a resale claim in that state. A plus sign means two documents are asked for together, such as a resale form plus a state tax account. The word OR separates alternatives, usually a state form on one side and a multistate form plus a registration on the other. In 37 of the 51 rows at least one option pairs a form with a state registration, which is the practical point: the state account comes before the certificate. Washington is the notable simplification, because the reseller permit itself does the job and no separate form is listed.

Edge cases and common mistakes

• Certificates expire or need refreshing. Illinois says certificates of resale should be updated at least every three years. Washington reseller permits are generally valid for four years, or two years if you are a contractor, have been open under 12 months or have reported no gross income in the last 12 months. Put a renewal date on every certificate you hold.
• Misuse is expensive. Washington says a business may not use a reseller permit to buy items for personal or household use, items to be given away, or supplies and equipment used in the business. Anyone found using a permit inappropriately owes the tax and a 50% penalty, even if there was no fraud intended.
• A local layer exists in a few places. eBay’s list for Louisiana mentions a parish certificate, for Colorado a city license where applicable, and for Alaska a city-issued license. Those are in addition to anything at the state level.
• The paperwork follows the sale, not your home state. A certificate from your state does not automatically cover a supplier in another state. Ask the supplier which form it accepts.
• No sales tax, no certificate. eBay marks Delaware, Montana, New Hampshire and Oregon as having no sales tax and no need to apply. Alaska has no state tax but allows local taxes.

Who this is for, and what it does not cover

This page is for resellers, small marketplace sellers and anyone shopping for wholesale stock who needs to know what to ask a supplier for. It does not verify that a certificate or permit is active, it does not cover services purchased for resale, and it does not replace the state’s own form instructions. For the checks that are possible, use the state guides we have already built: California, Texas, New York, Florida, Washington, Illinois and Pennsylvania. If you sell on a marketplace, read the eBay decision guide and the marketplace facilitator table next.

Sources

• eBay Help: Paying tax on eBay purchases — state-by-state resale documents; documentation varies by jurisdiction; no-tax states
• Multistate Tax Commission: Uniform certificate FAQ — certificate goes to the vendor; no guarantee of state acceptance
• Texas Comptroller: resale certificate FAQ — permit number is not a substitute; four-year retention
• Washington DOR: Reseller permits — four-year validity, misuse list and 50% penalty
• Illinois DOR: Certificate of Resale — CRT-61 and updating at least every three years
• Ohio Department of Taxation: Exemption certificates — MTC and Streamlined certificates accepted for resale

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

Frequently asked questions

What is the difference between a resale certificate and a seller’s permit?

A seller’s permit (or sales tax license) is the state registration that lets you collect tax from customers. A resale certificate is a form you give a supplier so the supplier does not charge you tax on goods you will resell. Texas says a permit number is not a substitute for a resale certificate.

Do I need a resale certificate to sell on eBay?

Not to sell. You only need one if you want to buy inventory without paying sales tax. eBay collects tax for sales shipped to many states, and whether you must register depends on the state. See the eBay decision guide on this site.

Can I use my state’s resale certificate in another state?

Not automatically. eBay says the documentation varies by jurisdiction, and the Multistate Tax Commission says it cannot guarantee any state will accept its uniform certificate. Ask the supplier or the state which form it takes.

Which states have no sales tax and so no resale certificate?

eBay lists Delaware, Montana, New Hampshire and Oregon as having no sales tax. Alaska has no state tax but local jurisdictions can impose one, so check the city.

Can I use a resale certificate for things I use myself?

No. Washington lists personal or household items, giveaways, supplies and equipment as misuse, with the tax due plus a 50% penalty. Other states have their own penalties.

What is the MTC uniform certificate and does my state accept it?

It is a multistate certificate published by the Multistate Tax Commission. eBay’s list names it for 9 states, but the MTC itself says it cannot guarantee acceptance, so confirm with the receiving state.

How long does a resale certificate stay valid?

It depends on the state. Illinois says to update certificates at least every three years, and Washington reseller permits are generally valid for four years, or two in listed cases. Keep accepted certificates on file; Texas sellers keep them four years.

Do I need to collect resale certificates from my own customers?

If you sell wholesale and do not charge tax, yes. Texas calls the certificate the seller’s evidence of why sales tax was not collected on a transaction, so keep it with the invoice.