Need a State of Minnesota resale certificate? Learn how to get one using the Form ST3, use it to buy tax-free inventory, and stay compliant with Minnesota sales tax rules.

If you run an Ecommerce or CPG business in Minnesota, securing a Minnesota Resale Certificate is a smart move to protect your margins and streamline operations.

This certificate also allows you to purchase inventory, raw materials, or components that become an integral part of a product you ultimately sell tax-free, helping you lower upfront costs, stay competitive in pricing, and remain compliant with Minnesota sales tax laws.

Understanding Resale Certificates in Minnesota

What is a Minnesota Resale Certificate?

In Minnesota, a Certificate of Exemption (Form ST3) is a document issued by the Minnesota Department of Revenue that allows businesses to:

The purpose is to prevent double taxation once at the wholesale level and again at the point of retail sale. 

However, a Minnesota resale certificate is not a blanket exemption from all sales tax obligations. Businesses are still required to collect and remit sales tax on taxable sales to end consumers.

Why do you need a Resale Certificate in Minnesota?

Obtaining a resale certificate in Minnesota offers several significant advantages for businesses that purchase goods for resale. 

Here are some key benefits:

In Minnesota, the specific form required for a resale certificate for multiple and recurring purchases is the Minnesota Certificate of Exemption (Form ST3).

When completing Form ST3, include your Minnesota Tax ID to show you’re registered and authorized for tax-exempt resale purchases.

Although you can list a Federal Employer Identification Number (FEIN), the Minnesota Tax ID is the standard for regular tax-exempt resale transactions.

Resale Certificate vs. Sales Tax Permit: What’s the Difference?

A Minnesota Sales Tax Permit authorizes your business to collect and remit sales tax on taxable sales to customers. A Minnesota Certificate of Exemption (Form ST3), on the other hand, allows you to purchase goods tax-free from suppliers if those goods are intended for resale. To use a resale certificate, you must have an active sales tax permit.

Who Can Use a Resale Certificate in Minnesota?

Businesses that purchase goods for resale can use a Minnesota Resale Certificate. To do so, the business must actively sell taxable tangible products and hold a valid Minnesota Sales Tax Permit.

How to Get a Resale Certificate in Minnesota: A Step-by-Step Guide

Getting a resale certificate in Minnesota is simple, but you’ll need to meet a few key requirements first. Here’s how to do it:

1. Make Sure You’re Eligible: Your business must sell taxable goods or services and be registered with the Minnesota Department of Revenue. Only businesses with a valid Minnesota Sales Tax Permit can use a resale certificate.

2. Get a Minnesota Sales Tax Permit: If you don’t already have one, apply for a Minnesota Sales Tax Permit through the MN E-Services website. This permit is required before you can issue or use a resale certificate. Need help? Read our blog: How to Get a Seller’s Permit in Minnesota 

3. Gather Your Business Information: You’ll need basic business details to complete the resale certificate, including:

4. Complete the Form ST3: Download and fill out the Minnesota Certificate of Exemption (Form ST3) from the Minnesota Department of Revenue website. You’ll present this form to your suppliers when making tax-exempt purchases.

5. Submission: No submission required in Minnesota. You don’t submit the resale certificate to the state. Instead, give the completed form directly to your suppliers when buying items for resale.

6. Pay Any Applicable Fees: There’s no cost to use Form ST3, but you’ll need a valid Minnesota Sales Tax Permit.

7. Understand Renewal Requirements: While the Minnesota Certificate of Exemption (Form ST3) itself doesn’t specify an expiration date, it remains valid only as long as your sales tax permit is active and in good standing and the information on the certificate remains accurate. Suppliers may, however, periodically request an updated form to ensure their records are current. 

In addition, the Minnesota Department of Revenue recommends updating exemption certificates every three to five years. The Minnesota Sales Tax Permit stays valid if the business remains compliant and has no ownership or structural changes.

Registered retailers must stay current with sales tax filings and payments, and update suppliers if business or exemption details change. If there are any changes to your business details or exemption status, you should give your suppliers an updated Form ST3.

How to Use a Resale Certificate in Minnesota

To properly utilize your resale certificate in Minnesota when making tax-exempt purchases for resale, you’ll need to present a valid copy of your Minnesota Exemption Certificate to your supplier at the time of purchase.

Minnesota generally does accept resale certificates issued by other states. However, there might be specific conditions:

Multi-Jurisdictional Resale Certificates

A multi-jurisdictional resale certificate is a standardized form to simplify tax-exempt purchases for businesses that operate and make purchases for resale across state lines. 

Unlike a standard resale certificate issued by a single state, a multi-jurisdictional certificate aims to be recognized and accepted by multiple states as valid proof that the goods being purchased are intended for resale and are therefore exempt from sales tax at the time of purchase. 

However, it’s crucial to understand that not all states accept these multi-state forms, and acceptance can come with specific conditions.

There are two primary types of multi-jurisdictional resale certificates that a business operating in or selling to vendors in Minnesota might encounter:

Businesses need to verify whether Minnesota accepts these multi-jurisdictional certificates and if there are any specific requirements or limitations on their use within the state. This is to avoid any audit issues.

Responsibilities When Using or Accepting a Resale Certificate in Minnesota

Buyer Responsibilities

You are responsible for using a Minnesota resale certificate only for purchases of items or services you plan to resell. Using it for personal or operational items (like office supplies or equipment) is illegal and exposed to use tax liability, and may lead to additional tax, interest, and penalties.

Seller Responsibilities

As a seller in Minnesota, accepting a resale certificate comes with the responsibility of verifying and retaining proper documentation for tax-exempt sales. You must:

Keep records of your transactions: A properly completed resale certificate is your official proof of why sales tax wasn’t collected. You must retain it in your records in case of a sales tax audit by the Minnesota Department of Revenue. Tax authorities recommend keeping sales tax records for at least 3.5 years from the return’s original due date.

Frequently Asked Questions About the Minnesota Resale Certificate

Are There Penalties for Misusing a Resale Certificate in this State?

Yes. Improper use of a resale certificate, such as using it for personal or non-resale purchases, can result in serious penalties. The state may fine anyone $100 per transaction for improperly using an exemption certificate to avoid paying sales tax. Additionally, the purchaser will be liable for any use tax, interest, and other applicable penalties on the uncollected tax.

Always use Form ST3 correctly and only for qualified resale purchases to avoid issues.

Does a Minnesota Resale Certificate Expire?

The Minnesota Certificate of Exemption doesn’t expire unless the information on the certificate changes. Form ST3 remains valid only while the buyer continues to resell the listed items. Though it doesn’t expire like a permit, the state recommends updating your certificate every 3 to 4 years.

How Do I Verify a Minnesota Resale Certificate?

If you’re a seller in Minnesota, online verification is not available. Here’s how to validate a buyer’s resale certificate:

  1. Request and review a completed Form ST3 to ensure it’s filled out correctly and the purchase qualifies as a resale.
  2. Use the form to verify by calling the Minnesota Department of Revenue.

How TaxHero Can Help

Managing sales tax compliance and resale certificates in Minnesota doesn’t have to be complicated. TaxHero simplifies the process, from keeping your Minnesota Sales Tax Permit active to ensuring you use resale certificates correctly.

Save time. Avoid penalties. Stay compliant.

Schedule a Demo to see how TaxHero can streamline your Minnesota resale certificate process today!

Need a State of South Dakota resale certificate? Learn how to get one using the Streamlined Sales and Use Tax Exemption Certificate, use it to buy tax-free inventory, and stay compliant with South Dakota sales tax rules.

If you run an Ecommerce or CPG business in South Dakota, securing a South Dakota Resale Certificate is a smart move to protect your margins and streamline operations.

This certificate allows you to purchase inventory and raw materials tax-free, helping you lower upfront costs, stay competitive in pricing, and remain compliant with South Dakota sales tax laws

Understanding Resale Certificates in South Dakota

What is a South Dakota Resale Certificate?

In South Dakota, an Exemption Certificate is a document recognized by the South Dakota Department of Revenue (SDDOR) that businesses complete and present to their suppliers, allowing them to:

The purpose is to prevent double taxation, first at the wholesale level and then again at the point of retail sale.

However, a South Dakota exemption certificate is not a blanket exemption from all sales tax obligations. Businesses must still collect and remit sales tax on taxable sales made to end consumers.

Why do you need a South Dakota Resale Certificate?

Obtaining an exemption certificate in South Dakota offers several significant advantages for businesses that purchase goods for resale.

Here are some key benefits:

In South Dakota, the specific form required for a resale certificate is the Form 2040.

To be specific, the South Dakota Form 2040 is a state-revised Streamlined Sales and Use Tax Certificate of Exemption. It may also be shortly referred to as “SST Exemption Certificate”.

When filling out the SST Exemption Certificate, purchasers must include their South Dakota tax ID number to identify that they’re registered with the SD DOR and authorized to make tax-exempt purchases for resale.

Unregistered out-of-state buyers without a nexus in South Dakota may provide their home state’s tax ID numbers instead. If they do not have a sales tax ID number from any state, the form instructions allow for the use of their Federal Employer Identification Number (FEIN). If they have neither, a driver’s license number may also be used.

Resale Certificate vs. Sales Tax Permit: What’s the Difference?

In South Dakota, “Sales Tax Permits” are preferably referred to as “Sales Tax Licenses.This license permits you to remit sales tax on taxable sales to customers.

Meanwhile, the SST Exemption Certificate allows you to purchase goods tax-free from suppliers if those goods are intended for resale. To use this exemption certificate, you’re generally expected to have an active sales tax license.

If you’re not required to register (having no nexus) in South Dakota, using the SST Exemption Certificate is still allowed. However, you must meet specific qualifications as an out-of-state purchaser. This typically means providing your home state’s tax ID, FEIN, or another acceptable form of ID.

Who Can Use a Resale Certificate in South Dakota?

Businesses that purchase goods for resale can use a South Dakota SST Exemption Certificate. However, there are certain rules your business must follow to be eligible to use the SST Exemption Certificate.

Some businesses are generally required to have a Sales Tax License if they have a nexus in South Dakota. This rule is stated within South Dakota’s official tax laws and informational publications.

The following are South Dakota-based businesses that must have a Sales Tax License before using an exemption certificate:

For businesses without a South Dakota sales tax license, see if the following options apply to you or your business.

For other entities that may want to use the South Dakota SST Exemption Certificate, read all the exemptions allowed here.

How to Get a Resale Certificate in South Dakota: A Step-by-Step Guide

Getting an exemption certificate in South Dakota is simple, but you’ll need to meet a few key requirements first. Here’s how to do it:

1. Make Sure You’re Eligible: Your business must sell taxable goods or services and be registered with the South Dakota Department of Revenue if you have nexus in the state. Generally, businesses with a valid  South Dakota Sales Tax License can use the state’s exemption certificate with ease.

However, other businesses also qualify to use the Streamlined Sales and Use Tax Certificate of Exemption, as outlined in the previous section. To summarize, those qualified businesses are:

2. Get a South Dakota Sales Tax License: If you don’t already have one, apply for a South Dakota Sales Tax License through the SDDOR’s online Tax License Application page. This license is generally required for South Dakota-based businesses, especially the ones listed in the prior heading. 

Those specific businesses are manufacturers, retailers, wholesalers, lessors, service providers, and contractors. Out-of-state vendors that have a nexus in South Dakota must register for a Sales Tax License.

Need help? Read our blog: How to Get a Seller’s Permit in South Dakota

3. Buyers Without a South Dakota Sales Tax License: As mentioned, not all businesses are required to have a South Dakota Sales Tax License. As long as you have no sales tax nexus in South Dakota, you have no reason to register in the state.

In this case, you can provide other documents to get and complete the SST Exemption Certificate. However, the requirements vary depending on your business.

4. Gather Your Business Information: You’ll need basic business details to complete the resale certificate, including:

5. Complete the Streamlined Sales and Use Tax Certificate of Exemption: Download and fill out the South Dakota-revised SST Certificate of Exemption from the SDDOR’s website. You’ll present this form to your suppliers when making tax-exempt purchases.

Alternatively, you may also opt to use the non-South Dakota-revised SST Exemption Certificate. It’s the general Streamlined Sales and Use Tax Certificate of Exemption form available on the SSTGB website.

6. Submission: No submission required in South Dakota. You don’t submit the exemption certificate to the state. Instead, give the completed form directly to your suppliers when buying items for resale.

7. Pay Any Applicable Fees: There’s no cost to use the Streamlined Sales and Use Tax Certificate of Exemption. However, you may need a valid Sales Tax License once you have a nexus in South Dakota. If you need one, know that registering for a South Dakota Sales Tax License is free.

8. Understand Renewal Requirements: The South Dakota Exemption Certificate (the Streamlined Sales and Use Tax Certificate of Exemption) itself has no specified expiration date. Meanwhile, blanket exemption certificates are typically valid for up to 12 months unless cancelled by the purchaser.

A South Dakota blanket exemption certificate’s validity may also depend solely on 2 essential factors. 

South Dakota vendors can also cancel your blanket certificate’s validity if they deem it necessary. Therefore, updating your exemption certificate based on these variable aspects is crucial to keep your South Dakota suppliers up to date.

By updating your records accordingly, you and your supplier can stay compliant with South Dakota’s sales tax regulations and prevent audits.

How to Use a South Dakota Resale Certificate

To properly utilize your exemption certificate in South Dakota when making tax-exempt purchases for resale, you’ll need to present a valid copy of your SST Exemption Certificate to your supplier at the time of purchase.

South Dakota accepts out-of-state resale certificates. However, there are specific conditions.

Under South Dakota’s South Dakota’s Administrative Rule 64:06:01:08.01, the only acceptable forms for exemption certificates are:

Be aware that South Dakota may not accept resale certificates from other states. For South Dakota vendors to accept your certificate, you must also abide by the following conditions: 

If you are an out-of-state business buying from a vendor in South Dakota and intend to use your home state’s resale certificate, be ready to present it at the time of purchase.

However, as previously mentioned, South Dakota vendors can only accept state-specific forms that the state recognizes. For convenience, you may use South Dakota’s SST Exemption Certificate itself, as it’s already accommodating for out-of-state buyers.

To ensure a seamless transaction, confirm the vendor’s policy on accepting out-of-state certificates beforehand. This practice also helps prevent potential audit issues.

For more information regarding sales tax exemption laws in South Dakota, read the state’s official publications on exemption certificates.

Multi-Jurisdictional Resale Certificates

A standardized multi-jurisdictional resale certificate simplifies tax-exempt purchases for businesses that operate and make purchases for resale across state lines.

Unlike a standard resale certificate issued by a single state, a multi-jurisdictional certificate seeks recognition and acceptance by multiple states as valid proof that the buyer intends to purchase the goods for resale and is therefore exempt from sales tax at the time of purchase.

However, it’s crucial to understand that not all states accept these multi-state forms, and acceptance can come with specific conditions.

There are two primary types of multi-jurisdictional resale certificates that a business operating in or selling to vendors in South Dakota might encounter:

For a seamless transaction, inquire about your South Dakota supplier’s policies on accepting various types of resale certificates beforehand. This practice also helps prevent potential audit issues.

Responsibilities When Using or Accepting a South Dakota Resale Certificate

Buyer Responsibilities

Using a South Dakota exemption certificate means you’re responsible for ensuring you use it only for purchases of goods or services you intend to resell. Using it for personal or operational items (like office supplies or equipment) is illegal and may lead to penalties.

Businesses based in South Dakota listed below generally need to obtain a Sales Tax License. To use the Streamlined Sales and Use Tax Certificate of Exemption, these businesses must follow specific rules stated under South Dakota’s official guidelines.

NOTE: Buyers with “UT” and “ET” in their permit numbers are not allowed to purchase goods and services for resale. These businesses register for “Use Tax” and “Excise Tax,” not sales tax purposes.

Out-of-State Buyer Responsibilities

Aside from these businesses, out-of-state buyers also have certain standards and rules to follow when using the Streamlined Sales and Use Tax Certificate of Exemption. These regulations vary depending on the business:

Seller Responsibilities

As a seller in South Dakota, accepting a resale certificate comes with the responsibility of verifying and retaining proper documentation for tax-exempt sales. You must:

Keep records for at least 3 years: A properly completed resale certificate is your official proof of why sales tax wasn’t collected. As stated in South Dakota’s Law 10-52A-9, you must retain records for at least three years in case of a sales tax audit by the SD DOR.

Failing to keep records subjects you to penalties defined under South Dakota’s Administrative Code 64:06:01:35.03.

Frequently Asked Questions About the South Dakota Resale Certificate

Are There Penalties for Misusing a South Dakota Resale Certificate?

Yes. Misusing South Dakota’s SST Exemption Certificate or Form 2040 leads to penalties such as:

Learn more via South Dakota’s Statute Law 10-45-61, which details the responsibilities of the purchaser.

Does a South Dakota Resale Certificate Expire?

The Streamlined Sales and Use Tax Certificate of Exemption has no specified expiration date. However, a blanket certificate continues in force until canceled by the purchaser. Though it is typically only valid while your South Dakota Sales Tax License remains active.

If the authorities revoke or deactivate your license, your exemption certificate becomes invalid. Update blanket certificates accordingly to keep the exemption certificate valid.

How Do I Verify a Resale Certificate in South Dakota?

The primary way to verify a South Dakota Exemption Certificate is by calling the SD DOR at (800) 829-9188. Currently, online verification is not available. Out-of-state documents, tax IDs, and other numbers may also require other verification methods. 

For instance, you have to use another state website’s verification tool if your buyer provides their home state’s ID number.

How TaxHero Can Help

You don’t have to complicate managing sales tax compliance and resale certificates in South Dakota. TaxHero simplifies the process. From keeping your South Dakota Sales Tax License active to ensuring you use resale certificates correctly.

Save time. Avoid penalties. Stay compliant.

Schedule a Demo to see how TaxHero can streamline your resale certificate in South Dakota process today!

Need a State of Wisconsin resale certificate? Learn how to get one using a Form S-211, use it to buy tax-free inventory, and stay compliant with Wisconsin sales tax rules.

If you run an Ecommerce or CPG business in Wisconsin, securing a Sales and Use Tax Exemption Certificate to claim a resale exemption is a smart way to protect your margins and streamline operations.

This certificate enables you to purchase inventory and raw materials tax-free, helping you lower upfront costs, maintain competitive pricing, and remain compliant with Wisconsin sales tax laws.

Understanding Resale Certificates in Wisconsin

What is a Wisconsin Resale Certificate?

In Wisconsin, a Sales and Use Tax Exemption Certificate (Form S‑211) allows businesses to:

The purpose is to prevent double taxation once at the wholesale level and again at the point of retail sale. 

However, a Wisconsin resale certificate is not a blanket exemption from all sales tax obligations. Businesses are still required to collect and remit sales tax on taxable sales to end consumers.

Why do you need a Wisconsin Resale Certificate?

Obtaining a resale certificate in Wisconsin offers several significant advantages for businesses that purchase goods for resale. 

Here are some key benefits:

In Wisconsin, the resale certificate you’ll use is Form S‑211 (Wisconsin Sales and Use Tax Exemption Certificate).

When filling out this form, purchasers must include their Wisconsin seller’s permit number (or, for out‑of‑state buyers, a home state seller’s permit number or written statement if they are not required to hold one).

Resale Certificate vs. Sales Tax Permit: What’s the Difference?

A Wisconsin Sales Tax Permit authorizes your business to collect and remit sales tax on taxable sales. A Wisconsin Resale Certificate (Form S‑211) allows you to make tax‑exempt purchases for resale.

To use a resale certificate, you must have an active sales tax permit.

Who Can Use a Resale Certificate in Wisconsin?

Businesses actively selling taxable goods can use a Wisconsin resale certificate. You must hold a valid Wisconsin Sales Tax Permit or provide an acceptable out‑of‑state seller’s permit number if you are based elsewhere.

How to Get a Resale Certificate in Wisconsin: A Step-by-Step Guide

Getting a resale certificate in Wisconsin is straightforward, but you must meet a few requirements first.

1. Make Sure You’re Eligible

Your business must sell taxable goods or services and be registered with the Wisconsin Department of Revenue. Only businesses with a valid Wisconsin Sales Tax Permit are eligible to use a resale certificate.

2. Get a Wisconsin Sales Tax Permit

If you don’t already have one, apply for a Wisconsin Sales Tax Permit through the Wisconsin Department of Revenue website. This permit is required before you can issue or use a resale certificate.

Need help? Read our blog: How to Get a Seller’s Permit in Wisconsin

3. Gather Your Business Information

You’ll need basic business details to complete the resale certificate, including:

4. Complete Form S-211

Download and fill out the Wisconsin Sales and Use Tax Exemption Certificate (Form S‑211) from the Department of Revenue website. Present this form to your suppliers when making tax‑exempt purchases.

5. Submission

Do not submit the resale certificate to the state. Give the completed form directly to your suppliers when buying items for resale.

6. Pay Any Applicable Fees

There’s no cost to use Form S‑211, but a Wisconsin Sales Tax Permit costs $20. This one‑time fee covers each business location.

7. Keep Your Permit Active

Your resale certificate stays valid only while your Sales Tax Permit is active. Renew your permit as required by the Department of Revenue to maintain your ability to make tax‑exempt purchases.

How to Use a Resale Certificate in Wisconsin

To make tax‑exempt purchases for resale in Wisconsin, you must present a completed Wisconsin Sales and Use Tax Exemption Certificate (Form S‑211) to your supplier at the time of purchase.

Wisconsin also accepts resale certificates from other states, but certain conditions apply:

If you are an out‑of‑state buyer, provide your home state’s resale certificate when purchasing from Wisconsin vendors. Always confirm the seller’s policy on accepting out‑of‑state certificates before making a purchase.

For detailed rules, visit the Instructions for Wisconsin Sales and Use Tax Exemption Certificate S-211 and S-211E.

Multi-Jurisdictional Resale Certificates

Multi‑jurisdictional resale certificates make it easier for businesses operating across state lines to claim tax‑exempt purchases without filling out multiple state‑specific forms.

In Wisconsin, two types of multi‑jurisdictional certificates are commonly used:

Responsibilities When Using or Accepting a Wisconsin Resale Certificate

Buyer Responsibilities

If you use a Wisconsin resale certificate, you must ensure that it applies only to goods or services intended for resale. Using it for personal use or operational items, like office equipment, is illegal and can lead to penalties.

Seller Responsibilities

As a seller in Wisconsin, you share responsibility for ensuring proper use of resale certificates. You must:

Frequently Asked Questions About the Wisconsin Resale Certificate

Are There Penalties for Misusing a Wisconsin Resale Certificate?

Yes. Misusing a resale certificate, such as using it for personal or non-resale purchases, can result in tax assessments, additional penalties, and legal action. For example, if the Wisconsin Department of Revenue determines there was intent to evade a tax, a penalty of 50% of the tax due may be added.

In addition, a person who misuses a certificate is guilty of a misdemeanor.

Always use Form S‑211 only for legitimate resale purchases.

Does a Wisconsin Resale Certificate Expire?

No. A Wisconsin resale certificate does not expire. Continuous or blanket certificates are valid indefinitely and do not require renewal at any prescribed interval.

However, it is recommended to renew them at reasonable intervals in case of a business change, registration number change, or discontinuance of the specific business claiming the exemption.

The certificate remains valid only while your Wisconsin Seller’s Permit is active. If your permit becomes inactive or revoked, your resale certificate is no longer valid.

How Do I Verify a Resale Certificate in Wisconsin?

To confirm a buyer’s resale certificate:

How TaxHero Can Help

You don’t have to complicate managing sales tax compliance and resale certificates in Wisconsin. TaxHero simplifies the process, from keeping your Wisconsin Sales Tax Permit active to ensuring you use resale certificates correctly.

Save time. Avoid penalties. Stay compliant.

Schedule a Demo to see how TaxHero can streamline your resale certificate in Wisconsin process today!

Need a State of Maine resale certificate? Learn how to get one using a Maine Resale Certificate, use it to buy tax-free inventory, and stay compliant with Maine sales tax rules.

If you run an Ecommerce or CPG business in Maine, securing a Maine Resale Certificate is a smart move to protect your margins and streamline operations.

This certificate enables you to acquire tangible personal property, including inventory and components or raw materials that become a part of a new product tax-free, thereby reducing upfront costs, maintaining competitive pricing, and ensuring compliance with Maine sales tax laws. To qualify, businesses typically need to register for a sales tax account and meet specific gross sales thresholds.

Understanding Resale Certificates in Maine

What is a Maine Resale Certificate?

In Maine, a resale certificate is a document issued by the Maine Revenue Services that allows businesses to:

The resale certificate helps avoid double taxation, once at wholesale and again at the point of retail sale.

However, a Maine resale certificate is not a blanket exemption from all sales tax obligations. Businesses are still required to collect and remit sales tax on taxable sales to end consumers.

Why do you need a Maine Resale Certificate?

Obtaining a valid Maine Sales Tax Permit (used in place of a resale certificate) gives your business several important advantages when reselling goods:

Here are some key benefits:

In Maine, there is no separate application form to request a resale certificate. Instead, the certificate is automatically issued by MRS to active retailers who report $3,000 or more in gross sales annually (new businesses may receive a provisional certificate based on anticipated sales). The resale certificate displays the business name, location, and sales tax registration number.

Resale Certificate vs. Sales Tax Permit: What’s the Difference?

A Maine Sales Tax Permit authorizes your business to collect and remit sales tax on taxable sales to customers. A Maine Resale Certificate on the other hand, allows you to purchase goods tax-free from suppliers if those goods are intended for resale. To use a resale certificate, you must have an active sales tax permit.

Who Can Use a Resale Certificate in Maine?

Businesses that purchase goods for resale can use a Maine Resale Certificate. To do so, the business must actively sell taxable tangible products and hold a valid Maine Sales Tax Permit.

Maine generally issues resale certificates automatically to registered retailers reporting $3,000 or more in annual gross sales. Businesses must use the certificate strictly for resale purchases; using it for personal or business use items is considered misuse and may result in penalties.

How to Get a Resale Certificate in Maine: A Step-by-Step Guide

Getting a resale certificate in Maine is simple, but you’ll need to meet a few key requirements first. Here’s how to do it:

1. Make Sure You’re Eligible

You must be a registered retailer with Maine Revenue Services (MRS) and have reported at least $3,000 in gross sales in the past 12 months to qualify. New businesses may receive a provisional certificate based on anticipated sales, which becomes a full certificate once the sales threshold is met.

2. Get a Maine Sales Tax Permit

If you don’t already have one, apply through the Maine Revenue Services website using the MRS Sales and Use, Withholding, and Service Provider Tax Registration Service. You must have this permit before you can use a resale certificate.

Need help? Read our blog: How to Get a Seller’s Permit in Maine

3. Gather Your Business Information: You’ll need basic business details to complete the resale certificate, including:

4. Receive and Utilize Your Resale Certificate:

Once your sales tax registration is complete and you meet the sales threshold, Maine Revenue Services will automatically issue your Maine Resale Certificate. This is the document you will use. When making tax-exempt purchases, present this certificate (or a copy) to your supplier. If you need to create your certificate for a transaction (e.g., if you don’t have your official one immediately available), ensure it includes all the information required by Maine Rule 301, Section .05.

5. Submission

You don’t submit resale certificates to the state. Instead, give the completed certificate directly to your vendors when purchasing inventory or goods for resale.

6. Pay Any Applicable Fees

There’s no cost to use the Maine Resale Certificate of Exemption, but you’ll need a valid Maine Sales Tax Permit.

7. Understand Renewal Requirements

The resale certificate remains valid as long as your Maine Sales Tax Permit is active. If your permit becomes inactive or is revoked, your resale certificate is no longer valid for making tax-exempt purchases.

How to Use a Resale Certificate in Maine

To properly utilize your resale certificate in Maine when making tax-exempt purchases for resale, you’ll need to present a valid copy of your Maine Sales and Use Tax Resale Certificate to your supplier at the time of purchase.

Maine generally does not accept resale certificates issued specifically by other states. However, Maine vendors are instructed to accept the Multistate Tax Commission (MTC) Uniform Sales & Use Tax Certificate – Multijurisdictional from out-of-state purchasers.

If you are an out-of-state business purchasing from a vendor in Maine and plan to use your out-of-state exemption for resale, be prepared to provide the Multistate Tax Commission (MTC) Uniform Sales & Use Tax Certificate – Multijurisdictional at the time of purchase. It’s always a good idea to confirm the vendor’s policy on accepting out-of-state certificates beforehand.

For more information regarding sales tax exemption laws in Maine, you may visit the state’s website.

Multi-Jurisdictional Resale Certificates

A multi-jurisdictional resale certificate simplifies tax-exempt purchases for businesses operating and buying resale goods across multiple states.

Unlike single-state certificates, multi-jurisdictional certificates are designed for acceptance in several states as proof of tax-exempt resale purchases.

However, it’s crucial to understand that not all states accept these multi-state forms, and acceptance can come with specific conditions.

Businesses need to verify whether Maine accepts these multi-jurisdictional certificates and if there are any specific requirements or limitations on their use within the state. This is to avoid any audit issues.

Responsibilities When Using or Accepting a Maine Resale Certificate

Buyer Responsibilities

If you’re using a Maine resale certificate, you’re responsible for ensuring it’s used only for purchases of goods or services you intend to resell. Using it for personal or operational items (like office supplies or equipment) is illegal and may lead to penalties.

Seller Responsibilities

As a seller in Maine, accepting a resale certificate comes with the responsibility of verifying and retaining proper documentation for tax-exempt sales. You must:

Frequently Asked Questions About the Maine Resale Certificate

Are There Penalties for Misusing a Maine Resale Certificate?

Yes. Fraudulent use for personal or non-resale purchases can lead to legal consequences, up to misdemeanor charges, revocation of the certificate, and associated penalties. Sellers must accept certificates in good faith; misuse undermines that protection.

Does a Maine Resale Certificate Expire?

Yes. Certificates are issued for specific periods, depending on the date of issuance and sales volume. New registrants projecting ≥ $3,000 in annual sales get a provisional certificate lasting approximately 3 to 4 years; thereafter, qualifying retailers receive a 4-year certificate.

How Do I Verify a Resale Certificate in Maine?

Retailers and sellers can confirm certificate validity by using the MRS Sales & Service Provider Tax Lookup Program:

  1. Visit the Lookup Program on the Maine Revenue Services website.
  2. Enter the purchaser’s registration/account ID.
  3. Verify that the resale certificate (or retailer certificate) is still active.

How TaxHero Can Help

You don’t have to complicate managing sales tax compliance and resale certificates in Maine. TaxHero simplifies the process, from keeping your Maine Sales Tax Permit active to ensuring you use resale certificates correctly.

Save time. Avoid penalties. Stay compliant.

Schedule a Demo to see how TaxHero can streamline your resale certificate in Maine process today!

Need a State of Idaho resale certificate? Learn how to get one using the Form ST-101, use it to buy tax-free inventory, and stay compliant with Idaho sales tax rules.

If you run an Ecommerce or CPG business in Idaho, securing an Idaho Resale Certificate is a smart move to protect your margins and streamline operations. 

This certificate allows you to purchase inventory and raw materials tax-free, helping you lower upfront costs, stay competitive in pricing, and remain compliant with Idaho sales tax laws.

Understanding Resale Certificates in Idaho

What is an Idaho Resale Certificate?

In Idaho, a Sales Tax Resale or Exemption Certificate is a document issued by the Idaho State Tax Commission that allows businesses to:

The purpose is to prevent double taxation, once at the wholesale level and again at the point of retail sale. 

However, an Idaho resale certificate is not a blanket exemption from all sales tax obligations. Businesses are still required to collect and remit sales tax on taxable sales to end consumers.

Why do you need a Resale Certificate in Idaho?

Obtaining a resale certificate in Idaho offers several significant advantages for businesses that purchase goods for resale. 

Here are some key benefits:

In Idaho, the specific form required for a resale certificate is the Sales Tax Resale or Exemption Certificate (Form ST-101).

When filling out Form ST-101, a purchaser must include their federal Employer Identification Number (EIN) or a driver’s license number and the state of issue to identify that it is registered with the Idaho State Tax Commission and authorized to make tax-exempt purchases for resale.

Resale Certificate vs. Sales Tax Permit: What’s the Difference?

An Idaho Sales Tax Permit authorizes your business to collect and remit sales tax on taxable sales to customers. An Idaho Resale Certificate (Form ST-101), on the other hand, allows you to purchase goods tax-free from suppliers if those goods are intended for resale. To use a resale certificate, you must have an active sales tax permit.

Who Can Use a Resale Certificate in Idaho?

Businesses that purchase goods for resale can use an Idaho Resale Certificate. To do so, the business must actively sell taxable tangible products and hold a valid Idaho Sales Tax Permit.

As detailed in Idaho Administrative Procedures Act (IDAPA) 35.01.02.128, the resale exemption may be claimed by the following types of buyers when purchasing goods for resale:

How to Get a Resale Certificate in Idaho: A Step-by-Step Guide

Getting a resale certificate in Idaho is simple, but you’ll need to meet a few key requirements first. Here’s how to do it:

1. Make Sure You’re Eligible: Your business must purchase goods for resale to customers. Most businesses needing a resale certificate will also sell taxable tangible products and be registered with the Idaho State Tax Commission by holding a valid Idaho Sales Tax Permit.

However, some businesses, like certain wholesalers or limited out-of-state retailers, may be eligible to use a resale certificate even without an Idaho Sales Tax Permit.

2. Get an Idaho Sales Tax Permit: If your business will be making retail sales in Idaho, you must first apply for an Idaho Sales Tax Permit through the Idaho Business Registration System website. This permit number is generally required on your resale certificate (Form ST-101) when you are an Idaho-registered retailer.

Note: If you are a wholesaler making no retail sales, or a limited out-of-state retailer as described in our eligibility section, you may not need an Idaho Sales Tax Permit to use a resale certificate.

Need help? Read our blog: How to Get a Seller’s Permit in Idaho 

3. Gather Your Business Information: You’ll need basic business details to complete the resale certificate, including:

4. Complete the Form ST-101: Download and fill out the Idaho Sales Tax Resale or Exemption Certificate (Form ST-101) from the Idaho State Tax Commission website. You’ll present this form to your suppliers when making tax-exempt purchases.

5. Submission: No submission required in Idaho. You don’t submit the resale certificate to the state. Instead, give the completed form directly to your suppliers when buying items for resale.

6. Pay Any Applicable Fees: There’s no cost to use Form ST-101, but you’ll need a valid Idaho Sales Tax Permit. To see if there’s a cost for the permit, check out our guide on Sales Tax Permit fees.

7. Understand Renewal Requirements: An Idaho resale certificate (Form ST-101) doesn’t have a set expiration date, but it remains valid only as long as the details on it are accurate and you still qualify for the exemption.

Your Idaho Sales Tax Permit typically stays active until it’s canceled by either you or the state. However, if you’re a registered retailer, you must keep up with all sales tax filings and payments to stay in good standing.

If there are any changes to your business details or exemption status, you should give your suppliers an updated Form ST-101.

How to Use a Resale Certificate in Idaho

To properly utilize your resale certificate in Idaho when making tax-exempt purchases for resale, you’ll need to present a valid copy of your Idaho Sales and Use Tax Resale Certificate to your supplier at the time of purchase.

Idaho generally does accept resale certificates issued by other states. However, there might be specific conditions:

If you are an out-of-state business purchasing from a vendor in Idaho, you can use the Uniform Sales and Use Tax Certificate – Multijurisdiction Form.

For more information regarding sales tax exemption laws in Idaho, you may visit the state website.

Multi-Jurisdictional Resale Certificates

A multi-jurisdictional resale certificate is a standardized form that simplifies tax-exempt purchases for businesses operating across state lines.

Unlike single-state resale certificates, multi-jurisdictional ones are designed to be accepted by multiple states as proof of tax-exempt resale purchases.

However, it’s crucial to understand that not all states accept these multi-state forms, and acceptance can come with specific conditions.

Businesses in or selling to Idaho vendors may encounter two main types of multi-jurisdictional resale certificates:

Businesses need to verify whether Idaho accepts these multi-jurisdictional certificates and if there are any specific requirements or limitations on their use within the state. This is to avoid any audit issues.

Responsibilities When Using or Accepting a Resale Certificate in Idaho

Buyer Responsibilities

If you use an Idaho resale certificate, you must ensure you use it only for purchases of goods or services you intend to resell. Using it for personal or operational items (like office supplies or equipment) is illegal and may lead to penalties.

Seller Responsibilities

Idaho sellers must verify and keep proper documentation when accepting resale certificates for tax-exempt sales. You must:

Keep records for at least 4 years: Your properly completed resale certificate serves as your official proof for not collecting sales tax. You must retain it in your records for at least four years. If the business does not file returns, it is advisable to keep these records for seven years. 

Frequently Asked Questions About the Idaho Resale Certificate

Are There Penalties for Misusing a Resale Certificate in this State?

Yes. Improper use of a resale certificate, such as using it for personal or non-resale purchases, can result in serious penalties:

Does an Idaho Resale Certificate Expire?

The Idaho Resale Certificate (Form ST-101) does not have a specified expiration date. Once the state or the buyer issues it, the certificate remains valid until they explicitly revoke it in writing.

However, it is only valid while your Idaho Sales Tax Permit remains active. If the state revokes or deactivates your permit, your resale certificate becomes invalid.

How Do I Verify an Idaho Resale Certificate?

If you’re a seller in Idaho, here’s how to validate a buyer’s resale certificate:

  1. Request a completed Form ST-101 from the buyer. Review it to ensure all required information appears to be for resale, consistent with good faith.
  2. Check the validity of the seller’s permit through the Idaho Taxpayer Access Point (TAP)
  3. Select the permit type and enter the permit number you are searching for, then click Submit.

How TaxHero Can Help

Managing sales tax compliance and resale certificates in Idaho doesn’t have to be complicated. TaxHero simplifies the process, from keeping your Idaho Sales Tax Permit active to ensuring you use resale certificates correctly.

Save time. Avoid penalties. Stay compliant.

Schedule a Demo to see how TaxHero can streamline your Idaho resale certificate process today!

How to File Massachusetts Sales Tax Online | TaxHero

Filing your Massachusetts sales tax return is simple with the state’s online system. You can file and pay directly through the MassTaxConnect (MTC) website, as long as your business is registered to collect and remit sales tax.

This guide will walk you through the step-by-step process of filing online so you can submit returns on time, avoid penalties, and stay compliant with Massachusetts’s sales tax rules.

What You Need Before Filing

Before filing your sales tax return, you must prepare specific records to ensure your report is accurate. Here are the standard documents required to file a sales tax return in Massachusetts:

Step-by-Step: How to File Massachusetts Sales Tax Online

The online filing process is a logical progression of data entry and verification. While the exact screen layouts may eventually evolve with a new e-filing platform, the core workflow remains constant.
Step 1. Go to the state sales tax portal website – MassTaxConnect.
Step 2. Enter your Account Credentials: Log in using your username and password. Check your shared email/phone number and input OTP, when applicable. How to File Massachusetts Sales Tax Online | Step 2 | TaxHero
Step 3. Prepare your Ecommerce Sales Tax Data (e.g., Taxes Report from Shopify).
Step 4. On the dashboard, scroll to the “Sales Tax” section, then click on “File Now. How to File Massachusetts Sales Tax Online | Step 4 | TaxHero
Step 5. On the actual tax return form, enter the gross sales based on your Ecommerce Sales Tax Report. After that, the other necessary fields will automatically compute. Now, click Next on the bottom right. How to File Massachusetts Sales Tax Online | Step 5 | TaxHero
Step 6. Choose to make a payment. Enter payment information and other details, and then click Next. How to File Massachusetts Sales Tax Online | Step 6 | TaxHero
Step 7. Review the return and payment summaries. Then, click Submit. How to File Massachusetts Sales Tax Online | Step 7 | TaxHero How to File Massachusetts Sales Tax Online | Step 7 | TaxHero
Step 8. Keep a copy of the return and/or payment confirmation for your records. This serves as proof of successful submission. How to File Massachusetts Sales Tax Online | Step 8 | TaxHero
Step 9. Save the confirmation in your preferred location for recordkeeping purposes. Keeping online records using Google Drive is a common option.
Helpful tip: If the filing process is interrupted by internet issues, website downtime, or other disruptions. You can always click on “Save and Submit Later” to avoid losing your progress.

Due Dates

In Massachusetts, your filing schedule and due dates generally change depending on your monthly collected sales tax. For guidance, refer to the table below.

FREQUENCY REQUIREMENT REPORTING PERIOD DUE DATE
Monthly Annual sales tax collections are more than $1201 Monthly The 30th day following the month represented by the return
Quarterly Annual sales tax collections are between $101 and $1200
    • January – March
    • April – June
    • July – September
    • October – December
  • The 30th day following the quarter represented by the return
Annually Annual sales tax collection is $100 or less January 1 – December 31 Due annually on or before the 30th day of January
Advanced Payments The previous calendar year’s cumulative sales tax liability is $150,000 or more Monthly An advance payment is required by the 25th of the month.
Advanced Payments: This payment must be either the tax collected from the 1st through the 21st of the month, OR at least 80% of the prior month’s total liability. Any remaining amount is due with the full return on the 30th day after the monthly filing period. with the return on the 30th day after the monthly filing period.
NOTE: If the 20th day falls on weekends or legal holidays, the due date is moved to the following business day.
For more information about filing schedule regulations in Massachusetts, read 830 CMR 62C.16.2 and 830 CMR 62C.16B.1.

Timely Filing Discount

Some states give businesses a discount for collecting, filing, and remitting sales tax on time. Currently, Massachusetts does not offer any timely filing discount. 

Filing Amended Returns

In case you need to correct a previously submitted return, you can use the MassTaxConnect website’s “Amend” feature. For most businesses, amended sales and use tax returns must be filed electronically via MassTaxConnect.
The Massachusetts Department of Revenue (DOR) has expanded its electronic filing and payment mandate for sales and use tax to most taxpayers. Any exceptions to this rule are rare and generally require a specific waiver from the Commissioner.

Refunds

In case you overpaid your taxes on your return, the Massachusetts DOR gives you two options: 
  1. Request a direct refund 
  2. Claim the credit for your next year’s estimated tax
Generally, most claimed refunds on an original return are automatically issued by the DOR. If you filed your return electronically, the refund timeframe is typically 4-6 weeks. However, paper returns may take longer, which is 8-10 weeks.
In case you have other due taxes or liabilities, your overpayment may be applied to those instead.

Filing Zero Returns in Massachusetts

In Massachusetts, you’re required to file a return electronically even if you have no sales and use tax to report. To file a zero return, you have to write “0” (zero) in the relevant fields of your sales tax return.

Other Filing Methods in Massachusetts

If you’re having difficulties filing your Massachusetts sales tax return online, you can try other options. NOTE: The DOR strongly encourages all taxpayers to use the MassTaxConnect online portal as it is the fastest, most accurate, and most secure method for filing and payment.

Let TaxHero Manage Your Massachusetts Sales Tax Returns

TaxHero doesn’t just handle your Massachusetts sales tax return; we manage filings across every state where your business has nexus, ensuring each return is filed accurately and on time at the frequency required.
This means you stay compliant nationwide without having to track multiple rules and deadlines yourself.
Don’t wait until the next deadline, schedule your demo today!

Need a State of Nebraska resale certificate? Learn how to get one using a Form 13, use it to buy tax-free inventory, and stay compliant with Nebraska sales tax rules.

If you run an Ecommerce or CPG business in Nebraska, securing a Nebraska Resale Certificate is a smart move to protect your margins and streamline operations.

This certificate enables you to purchase inventory and raw materials tax-free, thereby reducing upfront costs, maintaining competitive pricing, and ensuring compliance with Nebraska sales tax laws.

Understanding Resale Certificates in Nebraska

What is a Nebraska Resale Certificate?

In Nebraska, a resale certificate is documented on the Nebraska Resale or Exempt Sale Certificate (Form 13) issued by the Nebraska Department of Revenue (DOR). Businesses use this document to:

The resale certificate helps avoid double taxation, once at wholesale and again at the point of retail sale.

However, a Nebraska resale certificate is not a blanket exemption from all sales tax obligations. Businesses are still required to collect and remit sales tax on taxable sales to end consumers.

Why do you need a Nebraska Resale Certificate?

Obtaining a resale certificate in Nebraska offers several significant advantages for businesses that purchase goods for resale.

Here are some key benefits:

You’ll use Form 13, Nebraska Resale or Exempt Sale Certificate, to document these tax-exempt purchases.

When completing the form, you must include your Nebraska Sales Tax ID number. You must first obtain this number, as it confirms your registration with the Nebraska Department of Revenue.

Resale Certificate vs. Sales Tax Permit: What’s the Difference?

A Nebraska Sales Tax Permit authorizes your business to collect and remit sales tax on taxable sales. A Nebraska Resale Certificate (Form 13) allows you to purchase goods tax-free from suppliers if those goods are for resale.

To use Form 13 correctly, your business must first register for and maintain an active sales tax permit sales tax permit with the state.

Who Can Use a Resale Certificate in Nebraska?

Businesses that purchase goods for resale, lease, or rental, or as ingredients or parts of other property to be resold, leased, or rented, can use a Nebraska Resale Certificate. To qualify, your business must actively sell taxable tangible products or services and hold a valid Nebraska Sales Tax Permit.

Out-of-state purchasers may also use the form, provided they include their home state’s sales tax number and the purchase meets Nebraska’s resale criteria.

How to Get a Resale Certificate in Nebraska: A Step-by-Step Guide

Obtaining a resale certificate in Nebraska is straightforward, but it is essential to follow a few key steps to ensure compliance. Here’s how to get started:

1. Make Sure You’re Eligible

Your business purchases goods for resale, lease, or rental in the normal course of business, or as an ingredient or part of other property to be resold, leased, or rented, and registers with the Nebraska Department of Revenue.

Only businesses with a valid Nebraska Sales Tax Permit can issue or use a resale certificate.

2. Get a Nebraska Sales Tax Permit

If you haven’t already registered, apply for a Nebraska Sales Tax Permit through the Nebraska Department of Revenue website. You must obtain this permit before issuing resale certificates to suppliers.

Need help? Read our blog: How to Get a Seller’s Permit in Nebraska

3. Gather Your Business Information: You’ll need basic business details to complete the resale certificate, including:

4. Complete Form 13

Download and fill out Form 13: Nebraska Resale or Exempt Sale Certificate from the Department of Revenue’s website. You’ll give this completed form to your suppliers when making qualifying tax-exempt purchases for resale.

5. Submission

You don’t need to file Form 13 with the state. Instead, provide the completed certificate directly to your suppliers at the time of purchase. They must keep it on file to justify not charging you sales tax.

6. Pay Any Applicable Fees

There’s no cost to use Form 13, but you’ll need a valid Nebraska Sales Tax Permit.

7. Understand Renewal Requirements

Your Nebraska resale certificate stays valid only while your Sales Tax Permit remains active. Nebraska Sales Tax Permits generally do not require periodic renewal once issued, but you must maintain good standing with the Department of Revenue.

To continue making tax-exempt purchases, you must ensure your permit remains active and your business continues to qualify.

How to Use a Resale Certificate in Nebraska

If you’re an out-of-state business buying goods from a Nebraska vendor for resale, you may still claim an exemption, provided you meet Nebraska’s documentation standards. 

Nebraska does not maintain formal resale certificate reciprocity, so sellers have the discretion to accept or reject out-of-state certificates.

Nebraska generally does accept resale certificates issued by other states. However, there might be specific conditions:

For more information regarding sales tax exemption laws in Nebraska, you may visit the state’s website.

Multi-Jurisdictional Resale Certificates

A multi-jurisdictional resale certificate simplifies tax-exempt purchases for businesses that operate and buy goods for resale across state lines.

Unlike single-state resale certificates, multi-jurisdictional ones aim for acceptance by multiple states as proof of tax-exempt resale purchases.

However, it’s crucial to understand that not all states accept these multi-state forms, and acceptance can come with specific conditions.

Businesses must confirm whether Nebraska accepts these certificates and understand any specific requirements or limitations for their use in the state. This is to avoid any audit issues.

Responsibilities When Using or Accepting a Nebraska Resale Certificate

Buyer Responsibilities

If you’re using a Nebraska resale certificate, you’re responsible for applying it only to purchases of tangible goods or services you plan to resell. 

Misusing it for personal items, office supplies, or operational expenses is illegal and can trigger audits, penalties, and tax liabilities.

Seller Responsibilities

As a seller, you’re required to accept resale certificates in good faith and maintain proper documentation for every exempt sale.

Failing to do so may result in the seller being held liable for unpaid tax if the exemption is challenged during an audit.

You must:

Frequently Asked Questions About the Nebraska Resale Certificate

Are There Penalties for Misusing a Nebraska Resale Certificate?

Yes. Misusing Form 13 for non-exempt purchases can result in a penalty of $100 or ten times the tax due, whichever is greater.

Additionally, fraudulently signing Form 13 may be considered a Class IV misdemeanor.

Does a Nebraska Resale Certificate Expire?

Form 13, Nebraska’s resale certificate, does not include a stated expiration date. However, the certificate remains valid only while the buyer’s Nebraska Sales Tax Permit is active and in good standing.

Nebraska Sales Tax Permits usually don’t expire or need renewal unless your business changes ownership, structure, or location. If the permit is revoked, canceled, or inactive, the certificate is no longer valid for tax-exempt purchases.

How Do I Verify a Resale Certificate in Nebraska?

Online verification for Nebraska resale certificates is not available. Instead:

How TaxHero Can Help

You don’t have to complicate managing sales tax compliance and resale csertificates in Nebraska. TaxHero simplifies the process, from keeping your Nebraska Sales Tax Permit active to ensuring you use resale certificates correctly.

Save time. Avoid penalties. Stay compliant.

Schedule a Demo to see how TaxHero can streamline your resale certificate in Nebraska process today!

Need a State of Montana resale certificate? Learn how to get one using the Business Registry Resale Certificate, use it to buy tax-free inventory, and stay compliant with Montana sales tax rules.
Montana does not impose a general statewide sales and use tax. As a result, there is no traditional state-issued sales tax resale certificate for in-state purchases.
The primary goal of this guide is to clarify how resale exemptions are handled for Montana businesses, particularly when interacting with out-of-state vendors. We’ll cut through the confusion to help you navigate your purchases effectively.

Understanding Resale Certificates in West Virginia

What Does a Resale Certificate Mean for Montana Businesses?

The concept of a “resale certificate” for Montana businesses primarily applies to purchases made from out-of-state vendors who do operate in sales-tax states. These out-of-state vendors need documentation from the Montana buyer to justify not collecting their own state’s sales tax on the transaction.
To address this, Montana provides the Montana Business Registry Resale Certificate. Its purpose is clear: it explains that Montana does not impose a general sales, use, or transaction tax. A Montana buyer who purchases goods outside the state for resale may use this certificate to show that they are registered to do business in Montana.
Some tourist destinations in Montana may impose local resort area taxes, but these are different from the general sales tax and usually don’t involve resale certificates for goods.

Why Montana Businesses Still Need to Understand Resale Exemptions?

Even without a statewide sales tax, understanding resale exemptions is crucial for Montana businesses for several reasons:

Resale Certificate vs. Business Registration: The Key Distinction

Since Montana doesn’t have a sales tax, businesses generally don’t need a “sales tax permit” for state purposes. The Montana Business Registry Resale Certificate leverages your existing Montana business registration as a form of identification.
It states that the buyer is a legitimate business registered in Montana, which does not impose a sales tax, so the purchase for resale should not be subject to the seller’s state sales tax.

How to Handle Resale Exemptions as a Montana Business

For Purchases from Out-of-State Vendors

Utilizing the Montana Business Registry Resale Certificate

Getting a resale certificate in Montana is simple, but you’ll need to meet a few key requirements first. Here’s how to do it:
1. Make Sure You’re Eligible: Your business must sell tangible personal property for resale in the ordinary course of business and be registered with the Montana Department of Revenue.
2. Gather Your Business Information: To properly complete the form, you must accurately provide the following information: 3. Complete the Resale Certificate: The Montana Business Registry Resale Certificate is the primary document for Montana businesses seeking resale exemptions from out-of-state vendors. The official form (Form RESALE) is available for download from the Montana Department of Revenue website.
4. Submission: This certificate is a self-certification document that is presented directly to the out-of-state seller at the time of purchase and is not filed with the Montana Department of Revenue. The seller is responsible for verifying the self-certification provided by the buyer.

What to Do if an Out-of-State Vendor Insists on a Sales Tax Permit

This can be a common point of confusion for out-of-state vendors unfamiliar with Montana’s tax landscape.

For Purchases Within Montana

No resale certificate is needed for in-state purchases as there is no statewide sales tax to exempt. When buying from another Montana business for resale, you simply purchase the goods without sales tax being applied.

Multi-Jurisdictional Resale Certificates: Tools for Out-of-State Purchases

Beyond Montana’s specific resale certificate, other multi-jurisdictional forms can sometimes be used.

The Uniform Sales & Use Tax Resale Certificate – Multijurisdiction Form 

This form, developed by the Multistate Tax Commission (MTC), is a widely accepted option for multi-state purchases. Montana is one of the member-states that has enacted the Multistate Tax Compact into their state law.
When filling out this form, a Montana business would typically use its Federal Employer Identification Number (FEIN) or its Montana Business Registration Number. Crucially, in the “Reason for exemption” section, you would clearly state that “Montana does not have a general sales tax.”
Important Note: Not all states accept this form, and some may have specific footnotes or requirements. Always check the Multistate Tax Commission (MTC) website for the list of participating states and any specific state footnotes on the certificate itself to ensure its acceptance by your vendor’s state.

Streamlined Sales Tax (SST) Certificate of Exemption

The Streamlined Sales Tax (SST) Agreement is a cooperative effort by states to simplify sales and use tax collection and administration for all sellers and commerce types.
Montana is not a member of the Streamlined Sales Tax Governing Board. While an out-of-state vendor in an SST-member state might accept an SST Certificate of Exemption, a Montana business wouldn’t typically use this as its primary or intended exemption method, given Montana’s non-member status and lack of a general sales tax.

Responsibilities When Claiming Resale Exemptions

Buyer Responsibilities for Montana Businesses

Seller Responsibilities for Montana Businesses (When Selling to Out-of-State Buyers)

Since Montana has no sales tax, Montana sellers generally do not collect sales tax from any buyers, regardless of their resale status or location. Your transactions, whether with in-state or out-of-state buyers, are not subject to Montana sales tax.
If an out-of-state buyer requests a resale certificate from a Montana seller, the seller should explain that Montana does not impose a general sales tax. As a result, the Montana business does not hold a sales tax permit or a traditional resale certificate. The buyer must also report the purchase and any applicable use tax to their home state’s tax authority.

Frequently Asked Questions About the Montana Resale Exemptions

Are There Penalties for Misusing Montana Exemption Documentation?

Yes. Improper use of the exemption certificate, such as using it for personal or non-resale purchases, can result in serious penalties.
For instance, if you purchase items tax-exempt for resale but then use them for personal or operational purposes, you could face use tax assessments, interest, and penalties. This is explicitly highlighted by the use tax warning on the Montana Business Registry Resale Certificate.

Does the Montana Business Registry Resale Certificate Expire?

The certificate itself does not have a specific expiration date. Instead, its validity is directly tied to your business’s active and continuous registration with the Montana Department of Revenue.
As long as your business registration is current and in good standing, and you are filing any required annual reports with the Montana Secretary of State, the certificate remains valid.

How Do I Verify a Montana Business’s Exemption Claim (As an Out-of-State Seller)?

If you’re a seller located in a state with a sales tax and a Montana buyer presents a Montana Business Registry Resale Certificate, you are responsible for verifying its validity. Here’s how to do it:
  1. Request a completed Montana Business Registry Resale Certificate (Form RESALE) from the buyer. Review it to ensure all required information is present and the purchase appears to be consistent with good faith.
    The Montana Business Registry Resale Certificate is a self-certification document. The buyer is certifying that their business is registered and that the purchase is for resale. Your primary verification step is to ensure the form is filled out completely and in good faith.
  2. To confirm the business’s existence and active status, you can use the Montana Secretary of State’s Business Search Tool. This online tool also allows you to look up registered businesses in Montana, confirming their active status.
    Enter the business name or filing number and select Search.

How TaxHero Can Help

Managing sales tax compliance and resale certificates in Montana doesn’t have to be complicated. TaxHero simplifies the process by keeping you well-informed and ensuring you use resale certificates correctly outside of Montana.
Save time. Avoid penalties. Stay compliant.
Schedule a Demo to see how TaxHero can streamline your New Hampshire resale certificate process today!
Need a State of Georgia resale certificate? Learn how to get one using Form ST-5, use it to buy tax-free inventory, and stay compliant with Georgia sales tax rules.
If you run an Ecommerce or CPG business in Georgia, securing a Georgia Resale Certificate is a smart move to protect your margins and streamline operations.
This certificate allows you to purchase inventory and raw materials tax-free, helping you lower upfront costs, stay competitive in pricing, and remain compliant with Georgia sales tax laws.

Understanding Resale Certificates in Georgia

What is a Georgia Resale Certificate?

In Georgia, a Sales Tax Certificate of Exemption is a document issued by the Georgia Department of Revenue that allows businesses to: The purpose is to prevent double taxation once at the wholesale level and again at the point of retail sale.
However, a Georgia resale certificate is not a blanket exemption from all sales tax obligations. Businesses are still required to collect and remit sales tax on taxable sales to end consumers.

Why do you need a Resale Certificate in Georgia?

Obtaining a resale certificate in Georgia offers several significant advantages for businesses that purchase goods for resale.  Here are some key benefits: In Georgia, the specific form required for a resale certificate is the Georgia Sales Tax Certificate of Exemption (Form ST-5).
When filling out Form ST-5, the purchaser must include their Georgia taxpayer number to show they’re registered with the Georgia Department of Revenue and authorized to make tax-exempt purchases for resale.

Resale Certificate vs. Sales Tax Permit: What’s the Difference?

A Georgia Sales Tax Permit authorizes your business to collect and remit sales tax on taxable sales to customers. A Georgia Resale Certificate (Form ST-5), on the other hand, allows you to purchase goods tax-free from suppliers if those goods are intended for resale. To use a resale certificate, you must have an active sales tax permit.

Who Can Use a Resale Certificate in Georgia?

Businesses that purchase goods for resale can use a Georgia Resale Certificate. To do so, the business must actively sell taxable tangible products and hold a valid Georgia Sales Tax Permit.

How to Get a Resale Certificate in Georgia: A Step-by-Step Guide

Getting a resale certificate in Georgia is simple, but you’ll need to meet a few key requirements first. Here’s how to do it:
1. Make Sure You’re Eligible: Your business must sell taxable goods or services and be registered with the Georgia Department of Revenue. Only businesses with a valid Georgia Sales Tax Permit can use a resale certificate.
2. Get a Georgia Sales Tax Permit: If you don’t already have one, apply for a Georgia Sales Tax Permit through the Georgia Department of Revenue website. This permit is required before you can issue or use a resale certificate.
Need help? Read our blog: How to Get a Seller’s Permit in Georgia
3. Gather Your Business Information: You’ll need basic business details to complete the resale certificate, including: 4. Complete Form ST-5: Download and fill out the Georgia Sales and Use Tax Resale Certificate (Form ST-5) from the Georgia Department of Revenue website. You’ll present this form to your suppliers when making tax-exempt purchases.
5. Submission: No submission required in Georgia. You don’t submit the resale certificate to the state. Instead, give the completed form directly to your suppliers when buying items for resale.
6. Pay Any Applicable Fees: There’s no cost to use Form ST-5, but you’ll need a valid Georgia Sales Tax Permit. To see if there’s a cost for the permit, check out our guide on Sales Tax Permit fees.
7. Understand Renewal Requirements: Your Georgia resale certificate remains valid only while your Sales Tax Permit is active. To maintain your ability to make tax-exempt purchases for resale, you must renew your Georgia Sales Tax Permit as the state requires.

How to Use a Resale Certificate in Georgia

To properly utilize your resale certificate in Georgia when making tax-exempt purchases for resale, you’ll need to present a valid copy of your Georgia Sales Tax Certificate of Exemption to your supplier at the time of purchase.
Georgia generally does accept resale certificates issued by other states. However, there might be specific conditions:

Multi-Jurisdictional Resale Certificates

A multi-jurisdictional resale certificate is a standardized form to simplify tax-exempt purchases for businesses that operate and make purchases for resale across state lines.
Unlike a standard resale certificate issued by a single state, a multi-jurisdictional certificate aims to be recognized and accepted by multiple states as valid proof that the goods being purchased are intended for resale and are therefore exempt from sales tax at the time of purchase.
However, it’s crucial to understand that not all states accept these multi-state forms, and acceptance can come with specific conditions.
There are two primary types of multi-jurisdictional resale certificates that a business operating in or selling to vendors in Georgia might encounter: Businesses need to verify whether Georgia accepts these multi-jurisdictional certificates and if there are any specific requirements or limitations on their use within the state. This is to avoid any audit issues.

Responsibilities When Using or Accepting a Resale Certificate in Georgia

Buyer Responsibilities

When using a Georgia resale certificate, you must ensure it’s used only for purchases of goods or services you intend to resell. Using it for personal or operational items (like office supplies or equipment) is illegal and may lead to penalties.

Seller Responsibilities

As a seller in Georgia, accepting a resale certificate comes with the responsibility of verifying and retaining proper documentation for tax-exempt sales. You must: Keep records for at least 3 years: A properly completed resale certificate serves as your official proof of why you didn’t collect sales tax. You must retain it in your records for at least three years in case of a sales tax audit by the Georgia Department of Revenue.

Frequently Asked Questions About the Georgia Resale Certificate

Are There Penalties for Misusing a Resale Certificate in this State?

Yes. Misusing a resale certificate for business or personal consumption can lead to serious consequences, including audits, financial penalties (such as unpaid taxes, fines, and interest), and potential legal action or loss of business licenses.
It’s imperative to use resale certificates strictly for purchasing items intended for resale to end consumers.

Does a Georgia Resale Certificate Expire?

The resale certificate (Form ST-5) has no expiration date. However, it is only valid while your Georgia Sales Tax Permit remains active. If your permit is revoked or inactive, your resale certificate becomes invalid.

How Do I Verify a Resale Certificate in Georgia?

If you’re a seller in Georgia, here’s how to validate a buyer’s resale certificate:
  1. Visit the Georgia Tax Center.
  2. On the Home page, under Searches, click on Sales Tax IDs
  3. Read the instructions and tips carefully. Click Next.
  4. Enter the sales tax number(s) for verification. Alternatively, you can complete and import an Excel template. Click Next.
  5. Print a copy of the search results for your records.
Do note that this tool only verifies Georgia Sales Tax Numbers. It does not verify state tax identification numbers, federal employer identification numbers, out-of-state sales tax numbers, or social security numbers.

How TaxHero Can Help

Managing sales tax compliance and resale certificates in Georgia doesn’t have to be complicated. TaxHero simplifies the process, from keeping your Georgia Sales Tax Permit active to ensuring you use resale certificates correctly.
Save time. Avoid penalties. Stay compliant.
Schedule a Demo to see how TaxHero can streamline your Georgia resale certificate process today!

Need a State of West Virginia resale certificate? Learn how to get one using the Form F0003, use it to buy tax-free inventory, and stay compliant with West Virginia sales tax rules.

If you run an Ecommerce or CPG business in West Virginia, securing a West Virginia Resale Certificate is a smart move to protect your margins and streamline operations.

This certificate allows you to purchase inventory, raw materials, or components that become an integral part of a product you ultimately sell tax-free, helping you lower upfront costs, stay competitive in pricing, and remain compliant with West Virginia sales tax laws.

Understanding Resale Certificates in West Virginia

What is a West Virginia Resale Certificate?

In West Virginia, a Certificate of Exemption (Form F0003) is a document that businesses complete and present to their suppliers, allowing them to:

The purpose is to prevent double taxation once at the wholesale level and again at the point of retail sale. 

However, a West Virginia resale certificate is not a blanket exemption from all sales tax obligations. Businesses must still collect and remit sales tax on taxable sales to final consumers.

Why do you need a Resale Certificate in West Virginia?

Obtaining a resale certificate in West Virginia offers several significant advantages for businesses that purchase goods for resale.

Here are some key benefits:

In West Virginia, the specific form required for a resale certificate is the Certificate of Exemption. West Virginia is a member of the Streamlined Sales Tax Governing Board, so it accepts the Streamlined Sales and Use Tax Certificate of Exemption (Form F0003).

When filling out a Certificate of Exemption, a purchaser must include their West Virginia Business Registration Certificate Number to identify that they are registered with the West Virginia Division of Taxation and authorized to make tax-exempt purchases for resale.

Resale Certificate vs. Sales Tax Permit: What’s the Difference?

A West Virginia Business Registration Certificate authorizes your business to collect and remit sales tax on taxable sales to customers. A West Virginia Resale Certificate, on the other hand, allows you to purchase goods tax-free from suppliers if those goods are intended for resale.

To use a resale certificate, you must have an active Business Registration Certificate.

Who Can Use a Resale Certificate in West Virginia?

Businesses that purchase goods for resale can use a West Virginia Certificate of Exemption. To do so, the business must actively sell taxable tangible products and hold a valid West Virginia Business Registration Certificate.

How to Get a Resale Certificate in West Virginia: A Step-by-Step Guide

Getting a resale certificate in West Virginia is simple, but you’ll need to meet a few key requirements first. Here’s how to do it:

1. Make Sure You’re Eligible: Your business must sell taxable goods or services and be registered with the West Virginia Tax Division. Only businesses with a valid West Virginia Business Registration Certificate can use a resale certificate.

2. Get a West Virginia Business Registration Certificate: If you don’t already have one, apply for a West Virginia Business Registration Certificate through the West Virginia Tax Division’s MyTaxes portal. This certificate is required before you can issue or use a resale certificate. 

Need help? Read our blog: How to Get a Seller’s Permit in West Virginia

3. Gather Your Business Information: You’ll need basic business details to complete the Certificate of Exemption, including:

4. Complete the Form F0003: Download and fill out the West Virginia Certificate of Exemption from the West Virginia Tax Division website. You’ll present this form to your suppliers when making tax-exempt purchases.

5. Submission: No submission required in West Virginia. You don’t submit the exemption certificate to the state. Instead, give the completed form directly to your suppliers when buying items for resale.

6. Pay Any Applicable Fees: There’s no cost to use the West Virginia Certificate of Exemption (Form F0003), but you’ll need a valid West Virginia Business Registration Certificate, which costs a one-time $30 fee.

7. Understand Renewal Requirements: While the West Virginia Certificate of Exemption (Form F0003) itself doesn’t specify an expiration date, it remains valid only as long as your business registration certificate is active and in good standing.Also, it will be valid as long as a recurring business relationship between you and the seller exists.

A recurring business relationship is defined as a period of no more than 12 months elapsing between sales transactions.

Suppliers may, however, periodically request an updated form (e.g., every few years) to ensure their records are current.

If you’re a registered retailer, you must keep up with all sales tax filings and payments to stay in good standing. If there are any changes to your business details or exemption status, provide your suppliers with an updated Form F0003. 

How to Use a Resale Certificate in West Virginia

To use your resale certificate in West Virginia, present a valid copy to your supplier at the time of purchase.

West Virginia generally does accept resale certificates issued by other states. However, there might be specific conditions:

Multi-Jurisdictional Resale Certificates

A multi-jurisdictional resale certificate simplifies tax-exempt purchases for businesses that buy goods for resale across state lines.

Unlike a single-state resale certificate, a standardized multi-jurisdictional form allows multiple states to recognize the purchase as tax-exempt because it’s intended for resale.

However, it’s crucial to understand that not all states accept these multi-state forms, and acceptance can come with specific conditions.

There are two primary types of multi-jurisdictional resale certificates that a business operating in or selling to vendors in West Virginia might encounter:

Businesses need to verify whether West Virginia accepts these multi-jurisdictional certificates and if there are any specific requirements or limitations on their use within the state. This is to avoid any audit issues.

Responsibilities When Using or Accepting a Resale Certificate in West Virginia

Buyer Responsibilities

If you use a West Virginia resale certificate, ensure it’s only for tangible personal property you plan to resell. Using it for personal or business items, like office supplies or equipment, is illegal and may result in penalties. It can lead to unpaid tax liability, interest, and other applicable penalties.

Seller Responsibilities

As a seller in West Virginia, you must verify and keep documentation for tax-exempt sales using a resale certificate. Also, according to the West Virginia Code, you must:

Frequently Asked Questions About the West Virginia Resale Certificate

Are There Penalties for Misusing a Resale Certificate in this State?

Yes. Improper use of a resale certificate, such as using it for personal or non-resale purchases, can result in serious penalties.

A seller or certified service provider does not have to collect sales tax if they obtain a properly completed Form F0003.

However, the state may still hold sellers liable if they knowingly accept false information or attempt to evade tax. Also, a buyer who submits a false resale certificate to a seller is liable for any resulting taxes and penalties.

According to the West Virginia Code, a person who willfully issues a false or fraudulent exemption certificate with the intent to evade sales or use tax commits a misdemeanor. This offense can result in a penalty of fifty percent of the tax that would have been due, along with any other penalties imposed by law.

Always use Form F0003 correctly and only for qualified resale purchases to avoid issues.

Does a West Virginia Resale Certificate Expire?

The Form F0003 remains valid as long as the buyer and seller maintain a recurring business relationship. A recurring business relationship exists when no more than twelve months pass between transactions.

The certificate doesn’t expire, but sellers may request an updated one to keep records accurate and up to date. The state also recommends updating your Certificate of Exemption.

How Do I Verify a West Virginia Resale Certificate?

If you’re a seller in West Virginia, a direct online verification tool is not available for a buyer’s sales tax ID number. However, the West Virginia Tax Division provides an online list of active businesses. Here’s how you can validate a buyer’s resale certificate:

How TaxHero Can Help

Managing sales tax compliance and resale certificates in West Virginia doesn’t have to be complicated. TaxHero simplifies the process, from keeping your West Virginia Sales and Use Tax Permit active to using resale certificates correctly.

Save time. Avoid penalties. Stay compliant.

Schedule a Demo to see how TaxHero can streamline your West Virginia resale certificate process today!

How to File Maryland Sales Tax Online | TaxHero

Filing your Maryland sales tax return is simple with the state’s online system. You can file and pay directly through the Maryland Tax Connect portal, as long as your business is registered to collect and remit sales tax.  This guide walks you through the step-by-step process of filing online so you can submit returns on time, avoid penalties, and stay compliant with Maryland’s sales tax rules.

What You Need Before Filing

Maryland Sales and Use Tax License / Central Registration Number (CRN) – This eight-digit number is issued when your business registers with the Comptroller of Maryland and is required for filing your return.

Step-by-Step: How to File Maryland Sales Tax Online

The online filing process is a logical progression of data entry and verification. While the exact screen layouts may evolve with the new eServices platform, the core workflow remains constant.
Step 1. Go to the Maryland Tax Connect website.
Step 2. Log in using your username and password. If you’re a new user, create an account to access your sales tax filing dashboard. 
Step 3. Review your account dashboard to make sure your Sales and Use Tax account is active and has no outstanding balance.
Step 4. From the top menu, hover over “Service Requests” and click “File a Form.”
 
How to File Maryland Sales Tax Online | Step 4 | TaxHero  
Step 5. On the form selection page, choose the following: Click Next to continue. 
How to File Maryland Sales Tax Online | Step 5 | TaxHero  
Step 6. Check your seller status at the top of the form (e.g., Marketplace Facilitator or Out-of-State Vendor), then start entering your data.
 
How to File Maryland Sales Tax Online | Step 6 | TaxHero  
Step 7. Enter your gross sales, taxable sales, and tax due based on your business records or ecommerce platform report (like Shopify). Click Calculate to verify totals.
 
How to File Maryland Sales Tax Online | Step 7 TaxHero  
Step 8. Enter any eligible discounts or credits, such as the Timely Filing Discount, which applies if you file and pay by the due date.
How to File Maryland Sales Tax Online | Step 8 | TaxHero  
Step 9. Click Save and Continue, then review the Summary Information page. Confirm that your total tax, credits, and amount due are correct. How to File Maryland Sales Tax Online | Step 9 | TaxHero
Step 10. Click Next, then Yes to sign and authorize your return submission. How to File Maryland Sales Tax Online | Step 10 | TaxHero
Step 11. Once submitted, you’ll see a confirmation message with a confirmation number. Save or print this for your records.
How to File Maryland Sales Tax Online | Step 11 | TaxHero Step 12. To pay, click “Make a Payment Now.” How to File Maryland Sales Tax Online | Step 12 | TaxHero
Step 13. A Payment Confirmation screen will appear, showing your payment details and confirmation number. Print or save this page for your records. How to File Maryland Sales Tax Online | Step 13 | TaxHero
Step 14. Store both confirmation PDFs in Google Drive using this format:
[Client Name] – Maryland – Sales Tax Return Confirmation – [Filing Period]
Helpful tip: If you lose connection or need to stop midway, click “Save and Exit” to save your progress. You can resume later from Saved and Submitted Items in your dashboard.

Due Dates

Maryland requires sales and use tax returns to be filed and paid by the 20th of the month following the end of the reporting period. If the 20th falls on a Saturday, Sunday, or holiday, the due date shifts to the next business day.
All registered businesses must file a return, even if no taxable sales were made during the period. If you have zero sales to report, Maryland allows you to file a zero return using the Maryland Tax Connect portal or the Telefile system by calling (410) 260-7225.
Here is the full schedule of Maryland sales tax due dates:
FREQUENCY REQUIREMENT REPORTING PERIOD DUE DATE
Monthly For higher-volume businesses as assigned by the Comptroller Covers the prior month 20th of the following month
Quarterly For mid-sized businesses
  • Q1: Jan–Mar
  • Q2: Apr–Jun
  • Q3: Jul–Sep
  • Q4: Oct–Dec
Apr 20, Jul 20, Oct 20, Jan 20
Annual For very small sellers with low tax liability Calendar year January 20

Timely Filing Discount

Maryland rewards businesses that file and pay their sales tax on time with a timely filing discount. This allows you to keep a small portion of the tax you’ve collected as compensation for filing and remitting on time. To claim the discount, calculate it directly on your sales and use tax return (Form 202). Enter the discount amount on Line 8.

Filing Amended Returns

If you discover an error after filing your Maryland sales and use tax return, you can correct it by filing an amended return. Do not use Form 502X, which is for amending individual income tax returns.
When to file: A claim for a refund of sales and use tax must generally be filed within 4 years from the date the tax was paid.
How to file: Most amended returns for Sales and Use Tax are processed electronically through the Maryland Tax Connect portal. To file an amended sales tax return, you must log in to the Maryland Tax Connect system and select the option to amend the specific period’s Sales and Use Tax Return (Form 202). 
Paper filing is still permitted in certain limited circumstances, but electronic filing is the preferred method for making corrections.

Filing Zero Returns in Maryland

Maryland requires a return for every assigned filing period, even if you had no taxable sales and owe no tax. In that case, file a zero return to keep your account in good standing and avoid unnecessary notices or penalties.

Other Filing Methods in Maryland

If you’re having difficulties filing your Maryland sales tax return online, you can try other options. 

Let TaxHero Manage Your Maryland Sales Tax Returns

TaxHero doesn’t just handle your Maryland sales tax return, we manage filings across every state where your business has nexus, ensuring each return is filed accurately and on time at the frequency required.
This means you stay compliant nationwide without having to track multiple rules and deadlines yourself.
Don’t wait until the next deadline, schedule your demo today!

Need a State of New Mexico resale certificate? Learn how to get one using a Form ACD-31050, use it to buy tax-free inventory, and stay compliant with New Mexico sales tax rules.

If you run an Ecommerce or CPG business in New Mexico, securing a New Mexico Resale Certificate is a smart move to protect your margins and streamline operations.

This certificate lets you buy inventory and raw materials tax-free. It helps lower upfront costs, keep your prices competitive, and stay compliant with New Mexico Gross Receipts Tax laws.

Understanding Resale Certificates in New Mexico

What is a New Mexico Resale Certificate?

In New Mexico, the state refers to a resale certificate as a Nontaxable Transaction Certificate (NTTC). The New Mexico Taxation and Revenue Department (TRD) issues the NTTC to:

The NTTC helps prevent double taxation. It removes tax at both the wholesale and retail stages of the transaction. However, businesses must still collect gross receipts tax from customers when required.

Why do you need a New Mexico Resale Certificate?

Obtaining a resale certificate in New Mexico offers several significant advantages for businesses that purchase goods for resale.

Here are some key benefits:

In New Mexico, the required resale certificate is the Nontaxable Transaction Certificate (NTTC). When completing an application for an NTTC (Form ACD-31050), the buyer must include their CRS or NM Tax ID to show they are registered with the TRD. You can access the official application form here: Form ACD-31050 – Application for NTTC.

Resale Certificate vs. Sales Tax Permit: What’s the Difference?

A New Mexico Sales Tax Permit (also called a CRS number or NM Tax ID) allows your business to collect and remit gross receipts tax on sales made to customers.

A New Mexico Resale Certificate (NTTC), in contrast, the NTTC lets you purchase goods tax-free from suppliers if those items are intended for resale. 

To issue or use an NTTC, your business must first be registered with the state and hold an active New Mexico sales tax permit.

Who Can Use a Resale Certificate in New Mexico?

Businesses that purchase goods for resale can use a New Mexico Resale Certificate, formally known as a Nontaxable Transaction Certificate (NTTC). The requirements to use one vary depending on whether the business is located in New Mexico or out-of-state. 

To issue and use an NTTC, a business must be actively engaged in reselling taxable tangible goods and must hold a valid New Mexico Sales Tax Permit (CRS Number).

Once registered, the business can obtain NTTCs through the Taxpayer Access Point (TAP) or by submitting Form ACD-31050 for paper certificates. These NTTCs are then presented to vendors to make qualified tax-exempt purchases.

For Out-of-State Businesses: Out-of-state businesses that buy from New Mexico suppliers for resale outside the state may still qualify for a resale exemption. This applies even if they’re not required to register with the TRD. In such cases, one of the following may apply:

How to Get a Resale Certificate in New Mexico: A Step-by-Step Guide

Getting a resale certificate in New Mexico is simple, but you’ll need to meet a few key requirements first. Here’s how to do it:

1. Make Sure You’re Eligible

Your business must be engaged in selling taxable goods or services in New Mexico and be registered with the New Mexico Taxation and Revenue Department (TRD). Only businesses that hold an active New Mexico Sales Tax Permit can apply for and use a Nontaxable Transaction Certificate (NTTC).

2. Get a New Mexico Sales Tax Permit

If you don’t already have one, apply for a New Mexico Sales Tax Permit through the Taxpayer Access Point (TAP). You’ll need this permit before you can apply for or use a Nontaxable Transaction Certificate (NTTC).

Need help? Read our blog: How to Get a Seller’s Permit in New Mexico

3. Gather Your Business Information: You’ll need basic business details to complete the resale certificate, including:

4. Complete Form ACD-31050

Download and fill out Form ACD-31050, Application for Nontaxable Transaction Certificates (NTTC), available on the TRD website or directly through TAP. This form allows you to request paper NTTCs for resale purchases.

You’ll present these NTTCs to suppliers when making tax-exempt purchases of qualifying items. You can also apply for and manage NTTCs electronically through the TAP portal without needing to print them.

5. Submission

Once you get your NTTCs, either paper or through TAP, you must give them to suppliers when making tax-exempt purchases. If you’re using paper NTTCs, you might need to report the executed NTTC to the TRD by submitting a Nontaxable Transaction Certificate Report (Form ACD-31098) or by logging the execution online through TAP.

If you’re using NTTC-NET, New Mexico’s electronic NTTC system, the system automatically records NTTC executions. By completing them online, it eliminates the need for additional paperwork.

6. Pay Any Applicable Fees

The New Mexico Sales Tax Permit is issued free of charge. There are no state-level fees associated with obtaining this permit.

7. Understanding Validity and Compliance

Your NTTCs stay valid as long as your New Mexico Sales Tax Permit remains active and compliant (CRS Number) with the TRD. While NTTCs, whether issued electronically or as 1992 Series paper certificates, typically do not have a printed expiration date.

Your ability to make tax-exempt purchases depends entirely on keeping your tax registration in good standing. Suppliers must accept valid NTTCs in good faith. They can verify the buyer’s CRS number using the TAP verification tool.

How to Use a Resale Certificate in New Mexico

To properly use a resale certificate in New Mexico, you must present a valid Nontaxable Transaction Certificate (NTTC) to your supplier at the time of purchase. NTTCs can be managed electronically through the Taxpayer Access Point (TAP) or issued in paper form using Form ACD-31050.

New Mexico’s deduction resale exemption system is unique: the state generally does not broadly accept resale certificates issued by other states as a substitute for an NTTC.

However, there are a few exceptions that allow certain multi-jurisdictional certificates to be used under specific conditions.

Here’s what sellers and buyers need to know:

For more details or to manage NTTCs electronically, visit the official TAP portal: https://tap.state.nm.us.

Multi-Jurisdictional Resale Certificates

A multi-jurisdictional resale certificate is a standardized form to simplify tax-exempt purchases for businesses that operate and make purchases for resale across state lines.

Unlike a standard resale certificate issued by a single state, a multi-jurisdictional certificate aims to be recognized and accepted by multiple states as valid proof that the goods being purchased are intended for resale and are therefore exempt from sales tax at the time of purchase.

However, it’s crucial to understand that not all states accept these multi-state forms, and acceptance can come with specific conditions.

Businesses need to verify whether New Mexico accepts these multi-jurisdictional certificates and if there are any specific requirements or limitations on their use within the state. This is to avoid any audit issues.

Responsibilities When Using or Accepting a New Mexico Resale Certificate

Buyer Responsibilities

Using or accepting a New Mexico resale certificate, formally known as a Nontaxable Transaction Certificate (NTTC), buyers and sellers each carry specific legal responsibilities when using or accepting an NTTC.. Misuse can result in penalties, back taxes, or audit exposure for both parties. Here’s what buyers and sellers need to know.

Seller Responsibilities

As a New Mexico seller, you’re legally responsible for ensuring resale certificates (NTTC or alternatives) are valid and properly stored. Here’s what you must do:

Frequently Asked Questions About the New Mexico Resale Certificate

Are There Penalties for Misusing a New Mexico Resale Certificate?

Yes. Misusing a resale certificate, formally referred to as a Nontaxable Transaction Certificate (NTTC), can lead to serious penalties. Using an NTTC to avoid tax on personal or business-use purchases (such as office equipment) is illegal.

Penalties vary based on the nature of the violation and may include fines, back taxes, and interest. The New Mexico Taxation and Revenue Department warns that false claims or deductions may lead to assessments or legal action.

Always use NTTCs only for qualified resale transactions, and ensure the form is properly executed and documented.

Does a New Mexico Resale Certificate Expire?

New Mexico’s paper resale certificates (NTTCs from the 1992 Series) do not have an expiration date. Once executed, these certificates remain valid as long as the buyer’s New Mexico Sales Tax Permit (CRS number) remains active.

NTTCs issued through the Taxpayer Access Point (TAP) are only valid while your tax registration remains active. If your permit becomes inactive, revoked, or cancelled, the NTTC is invalid even if it looks complete and correct.

How Do I Verify a Resale Certificate in New Mexico?

You must verify each resale certificate before excluding gross receipts tax from any transaction. Here’s how:

If you’re a seller in New Mexico, here’s how to validate a buyer’s resale certificate:

  1. Step 1: Request a completed NTTC or multistate certificate from the buyer.
  2. Step 2: Locate the buyer’s New Mexico CRS number on the form (this is their state-issued business tax ID).
  3. Step 3: Visit the official Taxpayer Access Point (TAP). Use the “Check CRS Status” tool to confirm whether the permit is active.

How TaxHero Can Help

You don’t have to complicate managing sales tax compliance and resale certificates in New Mexico. TaxHero simplifies the process, from keeping your New Mexico Sales Tax Permit active to ensuring you use resale certificates correctly.

Save time. Avoid penalties. Stay compliant.

Schedule a Demo to see how TaxHero can streamline your resale certificate in New Mexico process today!

Need a State of Missouri resale certificate? Learn how to get one using the Form 149, use it to buy tax-free inventory, and stay compliant with Missouri sales tax rules.

If you run an Ecommerce or CPG business in Missouri, securing a Missouri Sales Tax License is a smart move to protect your margins and streamline operations.

This license allows you to use a Sales/Use Tax Exemption Certificate (Form 149) to purchase inventory and raw materials tax-free, helping you lower upfront costs, stay competitive in pricing, and remain compliant with Missouri sales tax laws.

Understanding Resale Certificates in Missouri

What is a Missouri Resale Certificate?

In Missouri, a resale certificate is a type of sales and use tax exemption certificate. Businesses that have a valid Missouri Sales Tax License use Missouri Form 149, the Sales/Use Tax Exemption Certificate, to present to their suppliers, allowing them to:

The purpose is to prevent double taxation, first at the wholesale level and then again at the point of retail sale.

However, a Missouri resale certificate is not a blanket exemption from all sales tax obligations. Businesses must still collect and remit sales tax on taxable sales made to end consumers.

Why do you need a Missouri Resale Certificate?

Obtaining an exemption certificate in Missouri offers several significant advantages for businesses that purchase goods for resale.

Here are some key benefits:

In Missouri, the legal way to claim a resale exemption is by using Form 149, the Sales/Use Tax Exemption Certificate.

When filling out Form 149, Missouri-based businesses must include their Missouri tax ID number to identify that it is registered with the Missouri DOR and authorized to make tax-exempt purchases for resale.

Businesses without a Missouri tax ID number, such as those located in other states, can still purchase goods tax-exempt for resale in Missouri. These businesses may be able to use a resale certificate from their home state if it is a member of the Multistate Tax Commission (MTC) or if a reciprocity agreement exists.

Out-of-state businesses need to verify with their suppliers what documentation is required.

Resale Certificate vs. Sales Tax Permit: What’s the Difference?

In Missouri, a Sales Tax Permit is typically referred to as a “Retail Sales Tax License.” This license authorizes your business to collect and remit sales tax on taxable sales to customers.

A Missouri Exemption Certificate (Form 149) allows you to purchase goods tax-free from suppliers if those goods are intended for resale. To use an Exemption Certificate, you must have an active retail sales tax license if you’re a Missouri-based buyer.

Out-of-state buyers not required to register in Missouri (e.g.,  no nexus) can provide their home state’s tax ID number.

Who Can Use a Resale Certificate in Missouri?

Businesses that purchase goods for resale can use a Missouri Sales/Use Tax Exemption Certificate (Form 149). To do so, in-state businesses must actively sell taxable tangible products and hold a valid Missouri Retail Sales Tax License.

Aside from Missouri-based retailers, other businesses can also qualify to use the Form 149. To meet those qualifications, you must follow specific guidelines based on your business type:

How to Get a Resale Certificate in Missouri: A Step-by-Step Guide

Getting a resale certificate in Missouri is simple, but you’ll need to meet a few key requirements first. Here’s how to do it:

1. Make Sure You’re Eligible: Your business must sell taxable goods or services and be registered with the Missouri Department of Revenue (Missouri DOR). Aside from registered purchasers, check your eligibility below. You must be one of the following:

2. Get a Missouri Retail Sales Tax License: If you don’t already have one, apply for a Missouri Retail Sales Tax License through the MyTaxMissouri website. This permit is generally required when issuing or using the Missouri exemption certificate if you have a nexus in Missouri and are making taxable retail sales.

Note: Having a business location in Missouri and making retail sales means that getting a Retail Sales Tax License is mandatory regardless of your nexus. Making retail sales at a business location in Missouri without a license subjects you to penalties defined by Section 144.118.

Need help? Read our blog: How to Get a Seller’s Permit in Missouri

3. Out-of-State Buyers Without a Missouri Nexus: To obtain the Missouri Sales and Use Tax Exemption Certificate (Form 149), you must be a registered retailer in your home state. That’s because you must provide your home state’s sales tax permit or ID number to complete the form properly.

Without a valid sales tax ID, you cannot use or issue the Missouri Exemption Certificate unless you’re a wholesaler or manufacturer who has a Missouri tax ID number for wholesale purchases. You also can’t use the Form 149 to purchase taxable services for resale without a Missouri Retail Sales Tax License.

Once you have a sufficient nexus in Missouri, you’re generally required to register for a Missouri Retail Sales Tax License. Failing to register your business can result in penalties under Section 144.118.

4. Gather Your Business Information: You’ll need basic business details to complete the resale certificate, including:

5. Complete the Form 149: Download and fill out the Missouri Sales and Use Tax Exemption Certificate (Form 149) from the Missouri DOR’s website. You’ll present this form to your suppliers when making tax-exempt purchases.

6. Submission: No submission required in Missouri. You don’t submit the exemption certificate to the state. Instead, give the completed form directly to your suppliers when buying items for resale.

7. Pay Any Applicable Fees: There’s no cost to use Form 149, but you’ll need a valid Missouri Retail Sales Tax License (or tax ID number for wholesalers and manufacturers). Out-of-state purchasers will need a sales tax permit from their home state as well. In Missouri, registering for a sales tax license is free.

8. Understand Renewal Requirements: The Missouri exemption certificate itself has no specified expiration date. However, a single-use or blanket exemption certificate’s validity solely depends on 3 essential factors:

When claiming an exemption for a specific transaction, a purchaser can issue a blanket certificate to cover all recurring purchases for resale. If you are making a one-time purchase, you can use a single-use certificate.

Updating your exemption certificate based on these variable aspects is crucial to keep your Missouri suppliers up to date. By keeping your records accurate, you and your supplier can stay compliant with Missouri’s sales tax regulations and prevent audits.

How to Use a Missouri Resale Certificate

To properly utilize your resale certificate in Missouri when making tax-exempt purchases for resale, you’ll need to present a valid copy of your Missouri Exemption Certificate to your supplier at the time of purchase.

Missouri generally accepts exemption certificates issued by other states. You must meet Missouri’s standards requirements for a completed exemption certificate, regardless of which exemption or resale certificate you’ll provide.

That means Missouri vendors will only accept exemption certificates under the following conditions defined by the state’s code of regulations:

If you run an out-of-state business and plan to buy from a vendor in Missouri using your home state’s resale certificate, be ready to present it at the time of purchase.

However, keep in mind that Missouri vendors have the option to decline other resale certificates based on their discretion. To ensure a smooth transaction, confirm your Missouri supplier’s policy on accepting out-of-state resale certificates beforehand. This practice also helps prevent audit issues.

For more information regarding sales tax exemption laws in Missouri, you may read Missouri’s Code of Regulations.

Multi-Jurisdictional Resale Certificates

A standardized multi-jurisdictional resale certificate simplifies tax-exempt purchases for businesses that operate and make purchases for resale across state lines.

Unlike a standard resale certificate issued by a single state, a multi-jurisdictional certificate seeks recognition and acceptance by multiple states as valid proof that the buyer intends to purchase the goods for resale and is therefore exempt from sales tax at the time of purchase.

However, it’s crucial to understand that not all states accept these multi-state forms, and acceptance can come with specific conditions.

There are two primary types of multi-jurisdictional resale certificates that a business operating in or selling to vendors in Missouri might encounter:

For a seamless transaction, inquire about your Missouri supplier’s policies on accepting various types of resale certificates beforehand. This practice also helps prevent potential audit issues.

Responsibilities When Using or Accepting a Missouri Resale Certificate

Buyer Responsibilities

Using a Missouri exemption certificate means you’re responsible for ensuring you use it only for purchases of goods or services you intend to resell. Using it for personal or operational items (like office supplies or equipment) is illegal and may lead to penalties.

Since the Form 149 allows a variety of businesses to use the form, different buyers carry different responsibilities:

Seller Responsibilities

As a seller in Missouri, accepting an exemption certificate comes with the responsibility of verifying and retaining proper documentation for tax-exempt sales. According to Missouri’s Code of Regulation 10-107.100, vendors in Missouri must:

Keep records for at least 3 years: A properly completed resale certificate is your official proof of why sales tax wasn’t collected. You must retain it in your records for at least three years (or five years as recommended by the Missouri Department of Revenue) in case of a sales tax audit by the Missouri DOR.

Frequently Asked Questions About the Missouri Resale Certificate

Are There Penalties for Misusing a Missouri Resale Certificate?

Yes. Intentionally misusing the Exemption Certificate (Form 149) leads to sales tax penalties in Missouri. Under the RSMo Section 143.911, offenders who willfully attempt to or intentionally evade tax may be charged with:

Does a Missouri Resale Certificate Expire?

The exemption certificate (Form 149) itself has no specified expiration date. However, it is generally only valid while your Missouri Retail Sales Tax License remains active. The same rule applies when using out-of-state sales tax ID permits. 

If the authorities revoke or mark your permit as inactive, you lose the validity of your exemption certificate. You must also update blanket certificates accordingly to keep the exemption certificate valid. The Missouri Department of Revenue recommends that sellers have a policy of renewing blanket exemption certificates at least every five years.

How Do I Verify a Missouri Resale Certificate?

The primary way to verify a Missouri exemption certificate (Form 149) is by contacting the Missouri DOR. Currently, online verification is not an option. 

You may call the Missouri DOR at (573) 751-2836 for assistance or send an email via salestaxexemptions@dor.mo.gov

When you contact the department,  provide the buyer’s business name and their Missouri sales tax ID number to assist the representative in verifying the information.

How TaxHero Can Help

You don’t have to complicate managing sales tax compliance and resale certificates in Missouri. TaxHero simplifies the process. From keeping your Missouri Retail Sales Tax License active to ensuring you use resale certificates correctly.

Save time. Avoid penalties. Stay compliant.

Schedule a Demo to see how TaxHero can streamline your resale certificate in Missouri process today!

Filing your Illinois sales tax return is simple with the state’s online system. You can file and pay directly through MyTax Illinois, as long as your business is registered to collect and remit sales tax.

This guide will walk you through the step-by-step process of filing online so you can submit returns on time, avoid penalties, and stay compliant with Illinois’s sales tax rules.

What You Need Before Filing

Before filing your sales tax return, you must prepare specific records to ensure your report is accurate. Here are the standard documents required to file a sales tax return in Illinois:

Step-by-Step: How to File Illinois Sales Tax Online

Electronic filing through the MyTax Illinois portal is the most efficient and recommended method. The process is straightforward, but attention to detail is essential.
Step 1. Go to the MyTax Illinois website.
Step 2. Enter your Account Credentials: Log in using your username and password. Check your shared email/phone number and input OTP, when applicable. How to File Illinois Sales Tax Online | Step 2 | TaxHero
Step 3. Collect your Ecommerce Sales Tax Data (e.g., Taxes Report from Shopify).
Step 4. On the dashboard, scroll down to the Sales Tax section and click File a Return.   How to File Illinois Sales Tax Online | Step 4 | TaxHero
Step 5. Select the filing period you want to process, then click File Now.   How to File Illinois Sales Tax Online | Step 5 | TaxHero
Step 6. During the return process, choose the appropriate options based on your filing details.   How to File Illinois Sales Tax Online | Step 6 | TaxHero
Step 7. Enter the gross sales and any applicable deductions for each location, using your Ecommerce Sales Tax Report as a reference. Repeat this for all sites listed in your report, then click Next. How to File Illinois Sales Tax Online | Step 7.1 | TaxHero How to File Illinois Sales Tax Online | Step 7.2 | TaxHero How to File Illinois Sales Tax Online | Step 7.3 | TaxHero  
Step 8. Carefully review the entered data and compare it with your Ecommerce Sales Tax Report to ensure the figures match. Once verified, click Next.   How to File Illinois Sales Tax Online | Step 8 | TaxHero
Step 9. Enable the Retailer’s Discount option, then click Next.   How to File Illinois Sales Tax Online | Step 9 | TaxHero
Step 10. Authorize the submission and payment by entering contact information. Select Next.   How to File Illinois Sales Tax Online | Step 10 | TaxHero
Step 11. Confirm your submission by entering your account password. How to File Illinois Sales Tax Online | Step 11 | TaxHero
Step 12. Click Proceed to Payment to continue.   How to File Illinois Sales Tax Online | Step 12 | TaxHero
Step 13. Select your preferred payment method from the available options. How to File Illinois Sales Tax Online | Step 13 | TaxHero
Step 14. Enter your payment information and any other required details, then click Submit. How to File Illinois Sales Tax Online | Step 14 | TaxHero
Step 15. Re-enter your password to finalize and confirm the payment, then click OK. How to File Illinois Sales Tax Online | Step 15.1 | TaxHero How to File Illinois Sales Tax Online | Step 15.2 | TaxHero
Step 16. Store the confirmation securely in your Google Drive using the standard naming format:
[Client Name] – Illinois – Sales Tax Return Confirmation – [Period]
Helpful tip: If the filing process is interrupted by internet issues, website downtime, or other disruptions. You can always click on “Save and Submit Later” to avoid losing your progress.

Due Dates

The filing frequency with which a business must file its sales tax returns in Illinois is not uniform. The IDOR determines the system based on the business’s average monthly tax liability.

Businesses need to stay aware of their liability to ensure they are filing on the correct schedule. The IDOR assigns the filing schedule based on the following criteria:
FREQUENCY REQUIREMENT REPORTING PERIOD DUE DATE
Monthly Greater than $200 average monthly liability Monthly The 20th day of the month following the reporting period
Quarterly $50 – $200 average monthly liability
  • 1st Quarter (January – March) 
  • 2nd Quarter (April – June)
  • 3rd Quarter (July – September) 
  • 4th Quarter (October – December)
  • April 20 
  • July 20 
  • October 20
  • January 20
Annually Less than $50 average monthly liability January 1 – December 31 January 20
Quarter-Monthly Filing Average monthly liability of $20,000 or more Monthly 7th, 15th, 22nd, and the last day of the month

Timely Filing Discount

Illinois offers a retailer’s discount to businesses that file their sales tax returns and remit payment on or before the due date. This discount serves as an incentive for timely compliance.
However, a significant change effective for returns due on or after January 1, 2025 has introduced a cap on this benefit. The discount amount now has a maximum limit of $1,000 per month for each eligible periodic return. This cap applies universally, affecting monthly, quarterly, and annual filers.
For small businesses, the discount often remains below the cap, offering straightforward savings. Larger companies with higher tax liabilities, however, will no longer receive the full proportional benefit.

Filing Amended Returns

If your business discovers an error on a previously filed Form ST-1, you must file an amended return to correct the mistake. You can use this to either pay more tax than you originally owed or request a credit for an overpayment.
You must file a separate Form ST-1-X for each reporting period that needs correction. Businesses with multiple sites that originally filed Form ST-2 must also file the companion Form ST-2-X to amend their site-specific data.

Filing Zero Returns in Illinois

A business that registers for a sales tax permit in Illinois must file a return for every reporting period, even if it made no sales. Failing to file a “zero return” when no sales occur counts as non-compliance and can lead to penalties.
This policy ensures that the state has a complete and accurate record of all registered businesses’ tax activities, preventing nonfiling from being used as a method of evasion.

Other Filing Methods in Illinois

If you’re having difficulties filing your Illinois sales tax return online, you can try other filing options:

Let TaxHero Manage Your Illinois Sales Tax Returns

TaxHero doesn’t just handle your Illinois sales tax return, we manage filings across every state where your business has nexus, ensuring each return is filed accurately and on time at the frequency required.
This means you stay compliant nationwide without having to track multiple rules and deadlines yourself.
Don’t wait until the next deadline, schedule your demo today!

How to File Georgia Sales Tax Online | TaxHero

Need help filing your Georgia sales tax online? TaxHero’s step-by-step guide makes it simple, or let us file your business returns for you.

Filing your Georgia sales tax return is simple with the state’s online system. You can file and pay directly through the Georgia Tax Center (GTC) website, as long as your business is registered to collect and remit sales tax.

This guide will walk you through the step-by-step process of filing online so you can submit returns on time, avoid penalties, and stay compliant with Georgia’s sales tax rules.

What You Need Before Filing

Before filing your sales tax return, you must prepare specific records to ensure your report is accurate. Here are the standard documents required to file a sales tax return in Georgia:

Step-by-Step: How to File Georgia Sales Tax Online

The online filing process is a logical progression of data entry and verification. While the exact screen layouts may eventually evolve with a new e-filing platform, the core workflow remains constant.
Step 1. Go to the state sales tax portal website – Georgia Tax Center (GTC).
Step 2. Enter your Account Credentials: Log in using your username and password. Check your shared email/phone number and input OTP, when applicable. How to File Georgia Sales Tax Online | Step 2 | TaxHero
Step 3. Prepare your Ecommerce Sales Tax Data (e.g., Taxes Report from Shopify).
Step 4. On the dashboard, click on “View Returns”. How to File Georgia Sales Tax Online | Step 4 | TaxHero
Step 5. Click “File Return” on the line that corresponds to the period for filing. How to File Georgia Sales Tax Online | Step 5 | TaxHero
Step 6. On the actual tax return form, fill up the necessary fields based on your Ecommerce Sales Tax Report. Click Next on the bottom right. How to File Georgia Sales Tax Online | Step 6 | TaxHero How to File Georgia Sales Tax Online | Step 6 | TaxHero
Step 7. Choose the location(s) where sales are made from the given location list based on your sales tax report by clicking the jurisdiction. How to File Georgia Sales Tax Online | Step 7 | TaxHero How to File Georgia Sales Tax Online | Step 7 | TaxHero How to File Georgia Sales Tax Online | Step 7 | TaxHero
Step 8. Review the submitted data. All information should match your Ecommerce Sales Tax report. Click Submit. How to File Georgia Sales Tax Online | Step 8 | TaxHero
Step 9. Confirm the submission and then click on “Make a Payment”. How to File Georgia Sales Tax Online | Step 9 | TaxHero
Step 10. Enter payment account information and other details. After that, click Submit. How to File Georgia Sales Tax Online | Step 10 | TaxHero
Step 11. Confirm the payment by re-entering your password and then click Next. How to File Georgia Sales Tax Online | Step 11 | TaxHero
Step 12. Keep a copy of the return and/or payment confirmation for your records. This serves as proof of successful submission. How to File Georgia Sales Tax Online | Step 12 | TaxHero
Step 13. Save the confirmation in your preferred location for recordkeeping purposes. Keeping online records using Google Drive is a common option.
Helpful tip: If the filing process is interrupted by internet issues, website downtime, or other disruptions. You can always click on “Save and Submit Later” to avoid losing your progress.
If you need additional guidance, you may refer to Georgia’s official instructions video. In case you have other concerns, you may contact the GADOR through 1-877-GADOR11 (1-877-423-6711).

Due Dates

In Georgia, newly registered taxpayers typically file and report monthly. Monthly due dates generally fall on the 20th of the following month. However, the GADOR may move the due date ahead if the 20th falls on a weekend or a holiday.

Below is a table detailing the 2025 due dates in Georgia for monthly, quarterly, and yearly filers:
QUARTERLY MONTHLY DUE DATES
1st Quarter
  • January
  • February
  • March
  • February 20, 2025
  • March 20, 2025
  • April 21, 2025
2nd Quarter
  • April
  • May
  • June
  • May 20, 2025
  • June 20, 2025
  • July 21, 2025
3rd Quarter
  • July
  • August
  • September
  • August 20, 2025
  • September 22, 2025
  • October 20, 2025
4th Quarter
  • October
  • November
  • December
  • November 20, 2025
  • December 22, 2025
  • January 20, 2026
To stay updated with the current year’s filing due dates in Georgia, visit the “Sales & Use Tax Due Dates” page.
Businesses that pay more than $75,000 in sales tax are required to pay electronically via Electronic Funds Transfer (EFT). The payment for this is due on the 20th day of the month following the reporting period.
NOTE: If the 20th day falls on weekends or legal holidays, the due date is moved to the following business day.

Timely Filing Discount

Some states give businesses a discount for collecting, filing, and remitting sales tax on time. In Georgia, businesses can claim the following vendor compensation discounts stated in O.C.G.A. § 48-8-50: In addition to the above, a separate 3% deduction is allowed on the combined total amount due of all sales and use taxes on motor fuel.
NOTE: Businesses required to file and pay electronically cannot claim these discounts if they file and mail their return by paper.

How to Change Filing Frequency

After the first six months of registering your business in Georgia, you may submit a written “Filing Status Change” request. To do so, you must send your request to the Georgia Department of Revenue (GADOR).
But before you send a request, ensure you meet the following requirements specified by the Georgia Administrative Code 560-12-1-.22: Once your request is approved, you should receive a written notice confirming that your filing status has been changed.
The Georgia Commissioner may also order filing status changes themselves if the state determines a loss of revenue caused by a business’s specific reporting schedule.

Filing Amended Returns

If you filed an inaccurate report (e.g., miscalculated taxes, missing information, etc.), you can amend your return online. To do so, follow these simple steps:

Refunds

If you overpaid your taxes on your sales tax return, the Georgia Department of Revenue (GADOR) allows you to request a refund. To do so, follow these official instructions:  NOTE: To check the status of your refund, go to the GTC website and select “Check My Refund Status.” For additional guidance, you can also download the detailed instructions found on the GADOR website.
If you cannot submit your refund request online, you can complete and submit the official form. The form for sales and use tax refunds is Form ST-12, “Claim for Refund.” You must mail the completed form to the address provided on the form itself.

Filing Zero Returns in Georgia

Even if no sales were made or no tax is due, Georgia still requires registered businesses to file their sales tax return.  As you file your Georgia sales tax return on the GTC website, you can report that your account has no sales tax activity.

Other Filing Methods in Georgia

If you’re having difficulties filing your Georgia sales tax return online, you can try other options. NOTE: Georgia law requires that taxpayers whose sales tax liability is $500 or more for any reporting period must file and pay electronically. Additionally, businesses required to file and pay electronically cannot claim the timely filing discount if they file and mail their return by paper.

Let TaxHero Manage Your Georgia Sales Tax Returns

TaxHero doesn’t just handle your Georgia sales tax return; we manage filings across every state where your business has nexus, ensuring each return is filed accurately and on time at the frequency required.
This means you stay compliant nationwide without having to track multiple rules and deadlines yourself.
Don’t wait until the next deadline, schedule your demo today!