Approved exemption certificates

Businesses that purchase goods for resale must use approved exemption certificates for making wholesale purchases without paying sales tax.

Businesses that are required to be registered with the Department may use a:

Reseller Permit

Streamlined Sales Tax (SST) Exemption Certificate (with a reseller permit number listed on the certificate) (pdf)

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  Note: Buyers required to be registered making purchases for resale must include their reseller permit number within the SST Exemption Certificate.

Businesses not required to be registered with the Department may use a:

Streamlined Sales Tax (SST) Exemption Certificate (pdf)

Multi-State Tax (MTC) Exemption Certificate

Farmers may use a:

Reseller Permit

Farmer’s Certificate for Wholesale Purchases and Sales Tax Exemptions (pdf)