Resale Certificates Sales Tax 101 States

Sales Tax by State: How to Verify a Resale Certificate

by Jennifer Dunn

Verify Resellers Permit

Sometimes, as a seller, you’ll receive a resale certificate from another seller who wants to buy your products for resale. When you are presented with a valid resale certificate you should allow the buyer to buy products tax free. But it’s up to you, as the seller, to determine if the resale certificate is valid. If not, you could actually be on the hook to remit the sales tax you should have but didn’t collect back to the state.

One thing you should always do when you receive a resale certificate is verify that the buyer’s permit number is accurate and that his or her permit is not expired. Here is a list of links to help you do that in each state.

How to Verify a Resale Certificate in Every State

Alabama – Login required.

Arizona – Enter the number here. Number should have 8 digits

Arkansas – Use either the reseller’s permit ID number or Streamlined Sales Tax number

California – Read here for more on California resale certificates

Colorado – Enter the 7, 8, 11 or 12-digit account number to be verified.  Do not include an L or M prefix.

Connecticut – Enter the business ID and certificate number.

District of Columbia – Online verification is not available. Purchaser will provide you with form OTR-368.

Florida – Enter the required seller information, then enter sales tax certificate numbers for verification.

Georgia – Follow the steps listed that lead you to the form. Enter the sales tax certificate number for verification.

Hawaii – Enter available information for verification.

Idaho – Under “Other Services,” select “Validate Seller’s Permit.” Enter the permit number for verification.

Illinois – Select the ID type, and then enter the ID number. Hit enter to verify.

Indiana – Online verification is not available. Purchaser will provide you with form ST-105 for your records.

Iowa – Online verification is not available. Since Iowa does not issue certificates, the purchaser will provide you with their 9 digit ID number, which you would use to call in and verify.

Kansas – Enter Kansas Tax Registration Number.

Kentucky – Online verification is unavailable. You will be provided with Form 51A105.

Louisiana – Enter the seller’s account number and business name.

Maine – Enter the seller’s resale certificate number.

Maryland – Enter Sales & Use Tax ID number.

Massachusetts – Select “I Want To,” and then choose “Verify Sales Tax Resale Certificate.” Enter account ID number.

Michigan –  Online verification is not available. Purchaser will have provided you with their FEIN/ID, and you can call in and verify.

Minnesota – Online verification is not available. Purchaser will have provided you with Form ST3, and you may call in and verify.

Mississippi – Select “I want to…,” then choose “Verify a Permit Number.” Enter the permit type and ID to check permit.

Missouri – Online verification is not available. Purchaser will need to provide you with Form 149, which cannot be verified.

Nebraska – Online verification is not available. Purchaser will need to provide you with Form 13 which you can call in and verify.

Nevada – Choose the search category, and then enter available information for verification.

New Jersey – Enter the “Name Control,” and at least one other field for verification.

New Mexico – Under “Businesses,” select “Check CRS Status.” From there, enter CRS ID, zip code, and last 4 of SSN, FEIN, or ITIN.

New York – Pass the security checkpoint, and then enter the tax identification number.

North Carolina – Enter account ID and Taxpayer Name.

North Dakota – Scroll down and select “Sales & Use Permit Inquiry” and follow the instructions.

Ohio – Scroll down to “Key Sales & Use Tax Resources,” read the “instructions for active vendors license list,” and download the spreadsheet, “List of active vendors.” Find the business you seek using the information provided to you on the purchaser’s Form STECB.

Oklahoma – Call 405-521-3160 option 2 and enter the permit number.

Pennsylvania – Online verification is not available. You will be given REV-1220 Pennsylvania Exemption Certificate before you invoice, otherwise you are required to charge them sales tax.

Rhode Island – Online verification is not available. You may call in and verify the Resale Certificate provided.-

South Carolina – Online verification is not available. You may call in and verify the information provided on Form ST-8A.

South Dakota – Online verification is not available. You may call in and verify the information provided on Form 713.

Tennessee – Choose the exemption type from the pull-down, and then enter the 9 digit ID number.

Texas – Enter available information for verification.

Utah – Select “License Number,” and then enter core number and 4 digit identifier.

Vermont – Online verification is not available. You may call in and verify the status based on the information provided in Form S-3.

Virginia – Online verification is not available. You may call in and verify the status based on the information provided in Form ST-10.

Washington – Enter business name, UBI/Tax registration number, or reseller permit number to search.

West Virginia – Online verification is not available. You may call in and verify the status based on the information provided in Form F0003.

Wisconsin – Select “Look up account number and filing frequency,” and enter all the required information. You may also call in and verify the status based on the information provided in Form 211.

Wyoming – Online verification is not available. You may call in and verify the status based on the information provided in the Certificate of Exemption.

Do you have questions or something to say about resale certificates? Start the conversation in the comments or in our Sales Tax for eCommerce Sellers Facebook group.

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