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
Arizona – Enter the number here. Number should have 8 digits
Arkansas – Use either the reseller’s permit ID number or Streamlined Sales Tax number
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.
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.
Kansas – Enter Kansas Tax Registration Number.
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.
Mississippi – Select “I want to…,” then choose “Verify a Permit Number.” Enter the permit type and ID to check permit.
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 “S
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.
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.
Washington – Enter business name, UBI/Tax registration number, or reseller permit number to search.
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.