Use reseller permits to purchase items for resale

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Reseller Permit Use reseller permits to purchase items for resale

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Verify a permit

Free reseller permits issued by the Department of Revenue (Senate Bill 6173) may be used by businesses that make wholesale purchases. The permits allow businesses to purchase items or services for resale without paying retail sales tax.

Permits may be issued to businesses that make retail sales, as well as construction businesses, manufacturers, and others that resell goods and collect and remit retail sales tax on those sales.

How do I get a reseller permit?

If the Department has not automatically issued you a permit:

You may apply online:

Log in to My Account
Choose “Manage Business Account” in left navigation bar
Choose “Get Reseller Permit information”
Follow instructions to apply

Or you may mail a paper application (pdf).

Please keep your business contact information current.

Some permits may be automatically issued or renewed

The Department may automatically issue or renew permits to qualifying businesses.

Expiration notice: If your business’s permit is not automatically renewed, you will receive a renewal notice to reapply for a new reseller permit approximately 90 days from the permit expiration date.

Verifying reseller permits

The Department has tools to assist you with verifying reseller permits.

For a single record, use our Business Records Database. Keep a printed copy of the record.
For multiple records, use our Reseller Permit Verification Service. Keep the confirmation codes on your returned files.
We recommend you verify your customers’ reseller permit information at least once per year.

Can I make a purchase for resale without a permit?

Yes. Buyers without a permit or other exemption certificate must pay retail sales tax on purchases, but can take a Taxable Amount for Tax Paid at Source deduction on a tax return, or request a refund.

How long is a reseller permit valid?

Businesses registered with the Department:

before January 1, 2009, will get a permit valid for four years.
on or after January 1, 2009, will get a permit valid for two years that can be renewed for four years.

Permits for the construction industry are valid for two years.