A resale certificate is a standard business form that is used by registered businesses making purchases of goods and certain services that they intend to resell in the normal course of business without intervening use. The use of a resale certificate allows for making purchases without paying sales tax.  A completed resale certificate must be given to the seller at the time of purchase, or within a reasonable time. The seller must keep the certicate or a copy of the certificate in its records for five years.

A resale certificate is required for all wholesale sales. Otherwise, sales tax must be charged.

Resale certificates are available online.   You may also request a copy by calling our Telephone Information Center at 1-800-647-7706.

Important note:  Effective January 1, 2010, the resale certificate will be replaced with a reseller permit issued by the Department of Revenue.  For more information, visit our Reseller Permit page.