Resale certificates by state

Most lots on ZipToSale are sold for resale, without sales tax. To sell that way, a seller needs your resale certificate for the state the lot goes to. Every state with a sales tax lets businesses buy for resale without paying it, but no two states handle the paperwork quite the same way. Once you know which of four kinds a state is, you know what to do. The table below lists every state and the exact document.

ZipToSale lets you add your certificate once and shares it with each seller when you order, so you never email a PDF.

The four kinds of state

The state that matters is usually the one where the goods are delivered, not where you or the seller are based. A lot shipped to your warehouse in Ohio needs a certificate that works in Ohio. If you collect a lot from the seller's warehouse, it's the seller's state.

1. No statewide sales tax

Alaska, Delaware, Montana, New Hampshire and Oregon have no state sales tax to exempt, so there's no state resale certificate. On ZipToSale you confirm the ship-to state instead of adding a certificate. Alaska allows local sales taxes, and some Alaskan cities and boroughs charge them, so a seller shipping into one of those areas may still ask how you're buying.

2. The state issues the certificate to you

In Alabama, Florida, Louisiana, Mississippi and New Mexico you don't fill in a generic form. The state's revenue department issues you a document, and that document is what sellers need. Maine uses an Affidavit of Exemption that you complete by hand, sign and upload. Washington issues a Reseller Permit, which you can upload, or you can complete the Streamlined certificate instead.

On ZipToSale you upload these. Florida, Louisiana and Alabama print an expiry date that we need to read, and Florida's runs out every year. Why those three are different

3. The state has its own form

Most of the large states, including California, New York, Texas, Illinois, New Jersey, Massachusetts and Virginia, along with Hawaii, Maryland, Vermont and DC, have their own resale certificate form. You fill it in with your registration number and sign it. Several more states (Georgia, Ohio, Pennsylvania, Michigan, Minnesota and others) also have their own form but accept a multistate form as well.

On ZipToSale you fill in the state's form online. We put your details into the official form and produce the PDF, and you can preview it before you submit. Most of these forms expect a registration number from that state; if your business is registered only in another state, check the state's rules before relying on its form.

4. The multistate forms (SST and MTC)

Two uniform certificates are accepted across many states. The Streamlined Sales and Use Tax (SST) Certificate of Exemption is used by the states in the Streamlined Sales Tax Agreement; on ZipToSale it's the form for Arkansas, Iowa, South Dakota, Washington, West Virginia and Wyoming, and North Carolina's E-595E and Tennessee's certificate are versions of it. The Multistate Tax Commission (MTC) Uniform Sales & Use Tax Certificate is accepted by a long list of states, with state-specific conditions noted on the form itself.

Their advantage for resellers who ship into many states: in many member states you can complete the form with your home-state registration number. Arkansas and Washington, for example, accept an SST form from a buyer registered in another state. Not every state accepts both, and some accept them only with conditions; the table's MTC column shows which states accept the MTC form.

How it works on ZipToSale

1. Add your certificate in your account, under Buying › Settings › Reseller certificates. You can add one for each state you buy into.
   • Upload: for states that issue their own certificate or permit (Alabama, Florida, Louisiana, Maine, Mississippi, New Mexico, and optionally Washington).
   • Fill in online: for every other state with a sales tax. Choose the state, and ZipToSale walks you through its form (or the multistate Streamlined form where the state uses it) and produces the official PDF.
2. We check it. Every certificate is checked for the right state, a certificate or permit number, and, where the state prints one, a current expiry date. We also check that the business named on it is yours. Anything unclear goes to a person on our team, and we tell you what to fix.
3. You order. At checkout, ZipToSale picks the certificate for the state the lot ships to, or the seller's state if you collect it, and shares it with that seller only.
4. The seller reviews it on the order and accepts it, or rejects it with a reason. If it's rejected, you can upload a corrected one on the same order.

When a certificate expires

ZipToSale tracks an expiry date for every approved certificate:

• If your certificate shows an expiry date, that's the date we use.
• Florida, Louisiana and Alabama certificates always print one, and we need to be able to read it.
• If your state's certificate has no expiry date, ZipToSale sets one 3 years after we approve it, so it's refreshed regularly. Your account shows "set by ZipToSale" next to that date.

We email you 30 days before a certificate expires. An expired certificate can't be used to check out; upload or fill in a new one and it replaces the old one.

Lots that don't need a certificate

Some sellers don't require a certificate and charge sales tax instead. Filter search for No resale certificate required. Any signed-in account can buy those lots, and the seller may add sales tax to your invoice.

Certificate rules by state

The document each state uses, and how it works on ZipToSale.

"No certificate: confirm the state" means the state has no statewide sales tax, so you confirm the ship-to state instead of adding a certificate. Local sales taxes can still apply in some of these states (Alaska, for example), so the seller may still ask about them.

Frequently asked questions

Which state's certificate do I need?

The state the lot is delivered to: your ship-to state, or the seller's state if you collect the lot yourself. ZipToSale picks the matching certificate from your account at checkout.

I'm registered in one state but buying a lot shipped to another. What do I use?

You need a certificate valid for the state the lot ships to. Many states accept the multistate Streamlined (SST) or MTC certificate, completed with your home-state registration number. Others want their own form, sometimes with a registration number from that state. The table shows which. Reselling across state lines

Do certificates expire?

Florida, Louisiana and Alabama print an expiry date, and Florida's runs out every December 31. Most fill-in forms and the SST and MTC forms don't expire on their own, so ZipToSale sets an expiry 3 years after approval. We email you 30 days before any certificate expires.

Who sees my certificate?

Only the seller of each order you place, and ZipToSale staff who review certificates. It's never shown on a public page.

My certificate was rejected by a seller. What now?

The order page says why. Upload a corrected certificate and the order continues. If the lot doesn't require a certificate, you can choose to continue without one, and the seller may add sales tax.

Do I need a certificate to browse?

No. Anyone can browse, search and read manifests without an account.

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