The Department of Revenue issues reseller permits to qualifying businesses that make wholesale purchases. Applying is free. The permits allow those businesses to purchase items or services for resale without paying retail sales tax. For complete information, visit our Reseller Permit page.
On January 1, 2010, reseller permits replaced resale certificates. Resale certificates, which are no longer valid, were self-issued forms used for making purchases without paying sales tax by registered businesses buying goods and certain services to resell.
Reseller permits are given to a seller at the time of purchase, or within a reasonable time.
Sellers: Keep copies of past reseller permits on file for four years from date of last use in case of an audit.