Form library

Every state’s resale & exemption certificate.

The official resale and exemption certificate for all 46 sales-tax jurisdictions, 45 states plus DC, along with the two multi-state programs. The five states with no general sales tax don’t issue one. Verrim fills, collects, validates, and monitors them for you, in one place.

Multi-state certificates

  • MTC Uniform Sales & Use Tax Resale Certificate

    One resale certificate accepted across dozens of states through the Multistate Tax Commission.

    Official MTC form (PDF)

  • SST Exemption Certificate (F0003)

    The Streamlined Sales Tax exemption certificate honored across SST member states.

    Official SST form (PDF)

By state

Alabama

  • State-issued · Resale · official formIssued as your annual Sales Tax License through My Alabama Taxes — renew Nov 1–Dec 31 each year.
  • STE-1 · Exempt · official formState-issued certificate of exemption — apply with Form ST: EX-A1.

Arizona

  • 5000A · Resale · official form
  • 5000 · Exempt · official formGeneral TPT exemption — never valid for resale (ADOR: use 5000A for resale).

Arkansas

  • ST391 · Both · official formOne certificate covers resale and the other exemption reasons.

California

  • CDTFA-230 · Resale · official formNo general exemption form in CA — partial-exemption certificates (CDTFA-230 series) exist for specific industries.

Colorado

  • DR 5002 · Both · official formCovers wholesale/resale and exempt-entity purchases (DR 0563 was eliminated by HB22-1039).

Connecticut

  • Resale Cert. · Resale · official formBlanket certificates must be renewed at least every 3 years.
  • CERT-119 · Exempt · official formExempt-organization purchases; ~40 use-specific CERT forms exist.

District of Columbia

  • OTR-368 · Resale · official formIssued through MyTax.DC.gov only (valid 1 year) — blank forms are no longer recognized since Nov 2017.
  • FR-164 · Exempt · official formExempt-organization certificate issued by OTR after an FR-164 application.

Florida

  • DR-13 · Resale · official formAuto-issued annually to registered dealers; expires Dec 31. Verify numbers at verify-taxcerts.floridarevenue.com.
  • DR-14 · Exempt · official formConsumer’s Certificate of Exemption issued to organizations — apply with Form DR-5; valid 5 years.

Georgia

  • ST-5 · Both · official formBox 1 = resale; boxes 2–8 = exemptions. ST-5M for manufacturers.

Hawaii

  • G-17 · Resale · official formQualifies sales for the 0.5% wholesale GET rate; Hawaii has no general buyer exemption certificate.

Idaho

  • ST-101 · Both · official formSection 1 resale; sections 2–4 production, exempt-buyer, and other exemptions.

Illinois

  • CRT-61 · Resale · official form
  • ST-587 · Exempt · official formManufacturing, production agriculture, and mining; exempt organizations use an IDOR-issued E-number letter.

Indiana

  • ST-105 · Both · official formCovers resale and other exemptions. Nonprofits must use INTIME-issued Form NP-1 since 2023.

Iowa

  • 31-014 · Both · official formOne certificate for resale, processing, farm/manufacturing, and other exemptions.

Kansas

  • ST-28A · Resale · official form
  • ST-28 · Exempt · official formGeneric exemption; exempt entities must use KDOR-issued PR-78 certificates instead.

Kentucky

  • 51A105 · Resale · official form
  • 51A126 · Exempt · official formPurchase exemption for KY-resident nonprofit educational, charitable, and religious institutions.

Louisiana

  • R-1064 · Resale · official formIssued and renewed through LaTAP (now 1-year validity, auto-renewed when filings are current).
  • R-1056 · Exempt · official formPurchases by Louisiana political subdivisions; other R-10xx certificates are purpose-specific.

Maine

  • State-issued · Resale · official formIssued by Maine Revenue Services to retailers with $3,000+ annual gross sales; verify at portal.maine.gov/certlookup.
  • ST-A-119 · Exempt · official formContractor’s Exemption Certificate; organization exemptions are MRS-issued after an APP-series application.

Maryland

  • Blanket · Resale · official formSuggested format — any resale certificate must include the buyer’s MD registration number.
  • SUTEC · Exempt · official formExemption certificate issued by the Comptroller to nonprofits/government; current cards renew in 2027.

Massachusetts

  • ST-4 · Resale · official form
  • ST-5 · Exempt · official formExempt purchaser — attach the organization’s DOR-issued Form ST-2.
  • ST-12 · Exempt · official formExempt use certificate (rev. 3/26 adds the data-center exemption).

Michigan

  • 3372 · Both · official formSection 3 covers resale, lease, agricultural, industrial processing, government/nonprofit, and more.

Minnesota

  • ST3 · Both · official formReason H = resale. Charitable/educational orgs need DOR exempt-status (ES) authorization first.

Mississippi

  • State-issued · Resale · official formPermit-based — record the buyer’s sales tax permit (no blanket certificates accepted). Verify permits via TAP.

Missouri

  • 149 · Both · official formCheckbox sections for resale, manufacturing, agricultural, and other exemptions.

Nebraska

  • Form 13 · Both · official formSection A resale · Section B exempt sale · Section C contractors.

Nevada

  • TAX-F005 · Resale · official form
  • SST F0003 · Exempt · official formServes as the exemption form; organization exemptions are Department-issued letters (apply via REV-F005, 5-year validity).

New Jersey

  • ST-3 · Resale · official formST-3NR is the variant for non-NJ sellers.
  • ST-4 · Exempt · official formExempt use; exempt organizations use the Division-issued ST-5 (apply via REG-1E).

New Mexico

  • NTTC · Resale · official formType 2 = resale, executed through the TAP portal (paper via ACD-31050); other NTTC types cover other exemptions.

New York

  • ST-120 · Resale · official form
  • ST-121 · Exempt · official formExempt use; the organization certificate (ST-119.1) is available only from the Tax Department by phone.

North Carolina

  • E-595E · Both · official formNC’s Streamlined certificate — used for resale and other exempt purchases.

North Dakota

Ohio

  • STEC B · Both · official formBlanket certificate — purchaser states any valid exemption reason, including resale. STEC U is the single-transaction version.

Oklahoma

  • State-issued · Resale · official formPermit-based — copy of the buyer’s sales tax permit plus written resale certification (OAC 710:65-7-6/-8).
  • F0003 · Exempt · official formSST exemption certificate accepted; exempt entities hold OTC-issued permits/cards (Packet E).

Pennsylvania

  • REV-1220 · Both · official formResale is reason 3 on the exemption certificate; REV-1715 accompanies exempt-org purchases of $200+.

Rhode Island

  • Resale Cert. · Resale · official formRequires the buyer’s RI Permit to Make Sales at Retail number.
  • SST F0003 · Exempt · official formRI accepts the Streamlined certificate; exempt organizations use a DOR-issued certificate after an EXO-SUE application.

South Carolina

  • ST-8A · Resale · official form
  • ST-8 · Exempt · official formSingle-sale exemption; agriculture uses the SCATE card (ST-8F retired 2022).

South Dakota

  • Form 2040 · Both · official formSouth Dakota’s Streamlined certificate — reason G = resale; certificates don’t expire unless the information changes.

Tennessee

  • State-issued · Resale · official formIssued per location through TNTAP with sales-tax registration; verifiable in TNTAP.
  • RV-F1301301 · Exempt · official formGovernment certificate of exemption; nonprofit/agricultural certificates are DOR-issued. SST F0003 accepted.

Texas

  • 01-339 · Resale · official formFront of the form — requires a Texas Sales and Use Tax permit number.
  • 01-339 (Back) · Exempt · official formBack of the same PDF — a legally distinct exemption certification; no permit number required.

Utah

  • TC-721 · Both · official formFirst checkbox = resale. TC-721G for government; new TC-721RC (2025) for religious & charitable orgs.

Vermont

  • S-3 · Both · official formCovers resale, exempt organizations, and direct pay; use-specific S-3A/C/E/F/M/T/V/W variants exist.

Virginia

  • ST-10 · Resale · official formVirginia’s resale certificate (all VA certificates are titled “Certificate of Exemption”).
  • ST-11 · Exempt · official formManufacturing / industrial exemption.
  • ST-13A · Exempt · official formNonprofit churches; other organizations use the DOR-issued NP-1 certificate.

Washington

  • State-issued · Resale · official formReseller permit issued by DOR (4-year validity; 2 years for contractors/new businesses).
  • REV 27 0032 · Exempt · official formBuyer’s retail sales tax exemption certificate — not valid for resale purchases.

West Virginia

  • F0003 · Both · official formReason G = resale; legacy CST-280 has been retired in favor of the Streamlined certificate.

Wisconsin

  • S-211 · Both · official formFirst reason = resale. 501(c)(3) organizations need a DOR-issued CES number on the form.

Wyoming

  • F0003 · Both · official formWyoming uses the Streamlined certificate — reason G = resale.

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Form numbers and links point to official state and program sources and are provided for reference. Verrim is not a tax or legal advisor.