Approved exemption certificates for wholesale purchases

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)

Note: The SST exemption certificate was updated in December 2021. The updated certificate should be used for future transactions. You do not need to replace certificates from past transactions.

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)