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Filing your Nevada sales tax return is simple with the state’s online system. You can file and pay directly through the My Nevada Tax portal, provided 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 Nevada’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 Nevada:

• Nevada Taxpayer Account Number (Sales Tax Permit) – You’re required to provide your Nevada Account ID to file your sales tax return. Once the Nevada Department of Taxation approves your registration, it will send your documentation via mail.
  You can find this number on your Nevada Sales Tax Permit document.
• My Nevada Tax Log-in Details – The primary way to file your Nevada sales tax return online is by logging onto your My Nevada Tax account. To access the site, ensure you have your log-in credentials ready (e.g., your username and password).
• Total Sales – Gather your total revenue during the filing period. This includes all sales, whether they’re taxable or not. Even if you currently have no sales records, you’re still required to file a return.
• Taxable Sales – Compile the total taxable sales your business made within the filing period.
• Taxable Purchases – Verify the total amount of taxable purchases your business spent within the filing period. This applies to both in-state and out-of-state transactions.
  This rule also applies to items you purchase for use or consumption in Nevada when you did not pay sales tax at the time of purchase (creating a Use Tax liability).
• Local Sales Tax Report – Nevada requires businesses to file a local sales tax report as well. This means you must list all your sales in each city, county, or other local jurisdiction in Nevada..
• Bank Account and Routing Number – Select which bank account you want to use for paying the due taxes in your report. Prepare your bank details and routing number in advance.
  If paying via ACH debit through My Nevada Tax, you must provide your bank with NDOT’s specific ACH Company ID, P886000022, to ensure your bank successfully processes the payment and to avoid penalty charges.
• Filing Frequency Schedule – The state assigns a specific due date for every registered business. To find your designated schedule, check your Nevada Sales Tax Permit document.
  To find your designated schedule, check your Nevada Sales Tax Permit document or your account summary in the My Nevada Tax portal.

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

Due Dates

Nevada sales and use taxes are due and payable on the last day of the month following the report period. If the due date falls on a weekend or state holiday, the deadline is moved to the next business day.

Timely Filing Discount

Filing Amended Returns

• The filer must log into their My Nevada Tax account and access the “Filings” section.
• From there, they can select the option to amend a previously filed return for the period requiring correction.

• The filer must obtain a copy of the original Sales/Use Tax return form (REV-F013) or a blank form for the period requiring correction.
• The word “AMENDED” must be clearly indicated on the form by checking the designated box or by writing the word clearly in black ink in the upper right-hand corner of the form.
• The original, incorrect figures must be line-through in black ink while ensuring the figures remain legible. The corrected figures are then entered next to or above the lined-through amounts.
• The amended return must be accompanied by a written explanation and complete documentation substantiating the basis for the credit claim or correction.

Refunds

Filing Zero Returns in Nevada

Other Filing Methods in Nevada

• File with TaxHero – Let expert accountants in TaxHero prepare your sales tax returns for you. We’ll take everything off your hands so that you can spend your time more efficiently managing your business.
• File by Mail – If you choose to file a paper return, you must use the official Combined Sales and Use Tax Return (REV-C058, often referred to by its former number REV-F013), which you can download from the Department of Taxation website. The return must be accompanied by a check or money order made payable to the Nevada Department of Taxation. They do not accept cash payments.
  Note that the Department of Taxation strongly encourages all taxpayers to use the My Nevada Tax online portal, as paper returns may take longer to process.

Let TaxHero Manage your Nevada Sales Tax Returns

What You Need Before Filing

• Minnesota Tax ID Number (Sales Tax Permit) – You need your seven-digit Minnesota Tax ID number to file and pay sales tax. This number is issued by the Minnesota Department of Revenue (DOR) after registration approval and can be found on your sales tax permit.
• e-Services Account Log-in Details – Minnesota requires all sales tax returns to be filed online through e-Services. Make sure you have your username and password ready. If you’re logging in for the first time, use the temporary password sent in your DOR confirmation letter and follow the instructions to create your own password.
• Total Sales – Gather the total revenue your business earned during the filing period. This includes all taxable and exempt sales.
• Taxable Sales and Purchases – Compile your taxable sales and any purchases subject to use tax. Include both in-state and out-of-state taxable transactions.
• Local Sales Tax Report – Minnesota has several local sales and use taxes. You must break down your sales and use tax by jurisdiction (city, county, or special district).
• Bank Account and Routing Number – You’ll need these to make electronic payments through e-Services.
• Filing Frequency Schedule – Minnesota assigns filing frequencies based on your average monthly sales tax liability. Refer to your sales tax permit or the table below to confirm your schedule.

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

Due Dates

Timely Filing Discount

Filing Amended Returns

• Reporting too much or too little tax.
• Charging tax incorrectly and refunding it to the customer.
• Reporting tax on the wrong line.
• Receiving a valid Form ST3 Certificate of Exemption after reporting taxable sales.

1. Log in to e-Services
2. Select “Change a Return.”
3. Enter your name, phone number, and reason for amendment.
4. Enter your corrected total taxable sales or purchases (not just the difference).
5. Review and submit your amended return.

Filing Zero Returns in Minnesota

Other Filing Methods in Minnesota

• File with TaxHero – Let expert accountants in TaxHero prepare your sales tax returns for you. We’ll take everything off your hands so that you can spend your time more efficiently managing your business.
• File Online (Recommended): The primary method is through Minnesota e-Services. This online platform lets you file current, past due, and amended returns, as well as make secure electronic payments. Filing online ensures faster processing, automatic calculations, and instant confirmation of submission.
• Simplified Electronic Return (SER): The Minnesota Department of Revenue accepts Simplified Electronic Returns (SER) filed through a web service from all taxpayers, which is primarily used by filers using third-party compliance software and those registered with the Streamlined Sales Tax (SST) program. This method uses the SST Schema set.

Let TaxHero Manage Your Minnesota Sales Tax Returns

Filing your Missouri sales tax return is simple with the state’s online system. You can file and pay directly through MyTax Missouri, provided 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 Missouri’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 Missouri:

• Missouri Taxpayer Account Number (Sales Tax License) – You’re required to provide your Missouri sales and use tax account number, officially known as the Missouri Tax Identification Number (MOID). Once the DOR approves your registration, you will receive this documentation via a welcome letter.
  Additionally, the DOR will send you a copy of your Missouri Sales Tax License via mail.
• My Tax Missouri Log-in Details – The primary method for online filing is through the DOR’s My Tax Account portal. It is necessary to have the correct username and password to access the account and begin the filing process.
  You can also file as a “guest” user if you have your MOID and the Personal Identification Number (PIN).
• Total Sales – Gather your total revenue during the filing period. This includes all sales, whether they’re taxable or not. Even if you currently have no sales records, you’re still required to file a return.
• Taxable Sales – Compile the total taxable sales your business made within the filing period.
• Taxable Purchases – Verify the total amount of taxable purchases your business spent within the filing period. Businesses require the seller to self-report and remit “use tax” on purchases for which the seller did not collect the appropriate sales tax.
  This commonly applies to taxable items purchased from out-of-state vendors or online, where sales tax is not charged. You must report this on the sales and use tax return (Form 53-1) or, if only registered for use tax, on a separate Vendor’s Use Tax (Form 53-V) or Consumer’s Use Tax (Form 53-C) return.
• Local Sales Tax Report – Missouri requires businesses to file a local sales tax report as well. This means you must list all your sales in each city, county, or other local jurisdiction in Missouri.
• Bank Account and Routing Number – To pay any taxes due, businesses will need to have their bank account and routing number ready to facilitate an electronic payment via ACH direct debit from a checking or savings account.
• Filing Frequency Schedule – The state assigns a specific due date for every registered business. To find out your designated schedule, you can check your Missouri Sales Tax Permit document or the official correspondence received from the DOR following registration.

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

Due Dates

Missouri’s due dates and filing frequency depend on the total amount of state sales tax (4.225%) you collected during the period, not the combined state and local rate.

Timely Filing Discount

Filing Amended Returns

• The original return contained incorrect amounts and needs correction.
• You received an exemption certificate after filing the return and need to make adjustments.
• You filed the wrong type of return, such as reporting use tax instead of sales tax.

Filing Zero Returns in Missouri

Other Filing Methods in Missouri

• File with TaxHero – Let expert accountants in TaxHero prepare your sales tax returns for you. We’ll take everything off your hands so that you can spend your time more efficiently managing your business.
• File by Mail (Form 53-1) – Businesses can file a paper copy of the Missouri Sales Tax Return (Form 53-1). While forms can be downloaded from the DOR website, paper submissions typically result in a significant delay in processing time compared to electronic filing.
  Paper returns, including zero returns, should be mailed to:
  Missouri Department of Revenue
  Taxation Division
  P.O. Box 840
  Jefferson City, MO 65105-0840

Let TaxHero Manage Your Missouri Sales Tax Returns

What You Need Before Filing

• New York Sales Tax Certificate of Authority (Sales Tax ID/Account Number): This is issued when you register with the DTF. You must have this number before you can file, as it serves as your primary identifier for the return.
• Log-in credentials for your NY.gov business account: These are required to access the Sales Tax Web File portal. New users must create an account before they can file.
• Records of Taxable Sales and Collected Tax: This includes total sales, non-taxable sales, and the actual sales tax collected for the reporting period for all sales channels. If you sell through platforms like Shopify or Amazon, be highly mindful of the Marketplace Facilitator laws in New York, which generally require marketplaces to collect and remit tax on their transactions. You will need these reports to enter your Gross Sales correctly, but you must ensure you only report the collected sales tax that you are responsible for remitting.
• Records of Taxable Purchases: You must keep records of any purchases your business made for use in New York where you did not pay sales tax to the vendor (this is known as use tax). You must report and remit use tax on your return.
• Your filing frequency and due dates: Businesses may file monthly (part-quarterly), quarterly, or annually, depending on taxable receipts. The state determines this based on your prior quarter or year’s activity.

Step-by-Step: How to File New York Sales Tax Online

Due Dates

Timely Filing Discount

• The discount equals 5% of the amount due, capped at $200 per return period.
• It is available only to quarterly and annual filers.
• The credit does not apply to monthly filers.
• To qualify, the sales tax return must be filed and the payment submitted on or before the due date.

Filing Amended Returns

• When to file: You should amend if you reported incorrect sales, taxable purchases, exemptions, or failed to include certain jurisdictions in your original return.
• How to file: Log in to your NY.gov Business account and access the Sales Tax Web File portal. Choose the period you need to correct, then file an amended return following the same process as the original filing.
• Documentation: The amended return must report all corrected and unchanged information for the entire period. Be sure to include all supporting schedules or attachments relevant to the corrected information, even if you submitted them before.
• E-filing benefits: New York accepts amended returns filed electronically. Filing online ensures faster processing, confirmation of receipt, and secure encryption of your information.

Refunds

• Eligibility: Refunds are available if you paid too much sales tax on a purchase, paid sales or use tax in error, or overreported/overpaid sales tax as a registered business. If you collected and remitted sales tax but later repaid it to your customers, you may also claim a refund.
• How to apply: The most common form is Form AU-11, Application for Credit or Refund of Sales or Use Tax. This can be filed electronically through the Sales Tax Web File portal if you have an Online Services account. Specialized refund forms (such as for motor fuel, utilities, or cigarettes) are also available depending on the type of purchase.
• Documentation: You must provide proof to support your claim. This may include invoices, utility surveys, exemption certificates, or other records, depending on the refund requested. Missing documentation may delay or reduce your refund.
• Deadlines: Refund applications must be submitted within three years from the due date of the tax or two years from the date you paid the tax, whichever is later.
• Processing: Generally, you will not receive interest if the claim is processed within three months of the Tax Department receiving it in processible form. Approved claims are paid with interest (if applicable) after that period. Adjusted or denied claims will be explained in writing, with the option to appeal.
• Offsets: Refunds may be applied to debts you owe to the Tax Department, other New York agencies, the IRS, New York City, or another state with which New York has a reciprocal offset agreement.

Filing Zero Returns in New York

1. Log in to your NY.gov Business Online Services account.
2. Select the Sales Tax Web File portal.
3. Choose the appropriate filing period.
4. Enter “0” in both the taxable sales and exempt sales fields.
5. Submit the return, then save or print the confirmation for your records.

Other Filing Methods in New York

• File with TaxHero – Let expert accountants in TaxHero prepare your sales tax returns for you. We’ll take everything off your hands so that you can spend your time more efficiently managing your business.
• New York Sales Tax Web File (primary method): This is the state’s official and preferred system for filing and payment. Nearly all businesses are required to use it.
• File with a Professional Tax Preparer or Automated Service: You can work with an authorized third-party tax professional or approved sales tax software that prepares and files returns electronically on your behalf.
• Paper filing: New York has largely phased out print-and-mail returns. Most vendors must file online unless they qualify for specific exceptions, such as those who do not use a computer or the internet to prepare or calculate their tax documents, granted by the Department of Taxation and Finance.

Let TaxHero Manage Your New York Sales Tax Returns

What You Need Before Filing

• Sales Tax Permit / Certificate of Registration – Your Washington, D.C. tax account number, issued when you register with the Office of Tax and Revenue (OTR).
•  MyTax.DC.gov Log-in Details – You’ll need your username, password, and access to the account under which you file sales and use tax.
• Total Sales – The full revenue your business earned during the period (taxable + non-taxable).
• Taxable Sales & Taxable Purchases – Detail of sales subject to tax plus any purchases where you owe use tax.
• Relevant Local/City Data – Although D.C. uses a uniform sales tax rate for most transactions, maintain accurate records of where sales occurred (if you have multiple locations) or if special rates apply to your sales (e.g., parking, liquor, or restaurant meals).
• Bank Account/Routing Info – For payment through the online system (ACH Debit or other electronic method).
• Filing Frequency Schedule – D.C. assigns a frequency (monthly, quarterly, or annual) based on your sales volume. 

Step-by-Step: How to File Washington D.C. Sales Tax Online

Due Dates

Timely Filing Discount

Filing Amended Returns

1. Log in to your MyTax.DC.gov account.
2. Locate your Sales and Use Tax account from the dashboard.
3. Select File, View, or Amend Returns.
4. Choose the return period you want to correct and click Amend.
5. Update the incorrect fields and submit the amended return electronically.

Refunds

Filing Zero Returns in Washington D.C.

1. Log in to MyTax.DC.gov.
2. Access your Sales and Use Tax account and select the period.
3. Choose “No Payment Needed” when prompted for payment options.
4. Submit the return as usual.

Other Filing Methods in Washington D.C.

• File with TaxHero – Let expert accountants in TaxHero prepare your sales tax returns for you. We’ll take everything off your hands so that you can spend your time more efficiently managing your business.
• Paper Filing Waiver: The only exception to the electronic mandate is if your business has received an official electronic filing waiver from the DC Office of Tax and Revenue (OTR). br_spacer]

Let TaxHero Manage Your Washington D.C. Sales Tax Returns

If you run an Ecommerce or CPG business in Indiana, securing an Indiana 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 Indiana sales tax laws.

Understanding Resale Certificates in Indiana

What is an Indiana Resale Certificate?

In Indiana, a General Sales Tax Exemption Certificate is a document issued by the Indiana Department of Revenue (DOR) that allows businesses to:

• Purchase goods without paying sales tax, provided these goods are intended for resale to their customers in the normal course of their business.
• Make tax-exempt purchases of inventory and materials that will become part of the products they sell by presenting a valid resale certificate to their suppliers.

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

However, an Indiana 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 an Indiana Resale Certificate?

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

Here are some key benefits:

• Avoid Paying Sales Tax on Inventory: The most direct benefit is purchasing inventory and materials that will be resold to customers without paying Indiana’s sales tax upfront. 
• Maintain Competitive Pricing: By not paying sales tax on the cost of goods, businesses have more flexibility in setting competitive prices for products in the Indiana market. This can be a crucial advantage, especially in price-sensitive industries.
• Legal Compliance: Possessing and using a valid resale certificate for eligible purchases ensures that businesses comply with Indiana’s sales tax laws and regulations, thereby avoiding penalties.

In Indiana, the specific form required for a resale certificate is the ST-105.

When filling out Form ST-105, a purchaser must include their Indiana taxpayer number to identify that it is registered with the Indiana DOR and authorized to make tax-exempt purchases for resale.

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

In Indiana, a Sales Tax Permit is generally referred to as a Retail Merchant Certificate. This certificate authorizes your business to collect and remit sales tax on taxable sales to customers.

Meanwhile, an Indiana Sales Tax Exemption Certificate (Form ST-105) 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 Retail Merchant Certificate or other valid sales tax permit.

Who Can Use a Resale Certificate in Indiana?

Businesses that purchase goods for resale can use an Indiana Sales Tax Exemption Certificate. To do so, the business must actively sell taxable tangible products and hold a valid Indiana Retail Merchant Certificate (for in-state businesses).

Unregistered out-of-state buyers have the following options to use the Form ST-105:

1. Provide your home state’s tax ID number (sales tax permit or a business license) as proof that you are a registered reseller in your state.
2. Register your business in Indiana if you have a sales tax nexus in the state (this is mandatory if nexus thresholds are met).

When no valid certificate is presented during the transaction, you’re still required to pay the sales tax to the vendor. This rule applies even if the purchase qualifies for a resale exemption.

You can then request a sales tax refund directly from the Indiana DOR by filing a reimbursement request (Form GA-110L).

However, providing a valid exemption certificate upfront is the standard and most efficient way to handle tax-exempt resale purchases.

Using an Indiana Resale Certificate for Delivered Goods

Out-of-state buyers do not need an exemption certificate for interstate commerce purchases. This typically applies to drop shipping transactions (buying goods that are delivered and resold outside of Indiana).

Under Indiana’s code of regulations 45 IAC 2.2-5-53, interstate commerce transactions are not subject to the state’s sales tax.

Therefore, even if you intend to resell the goods in your home state, Indiana vendors do not require you to present an exemption certificate. Instead, you’re only subject to sales tax burdens in your home state, where you may have a nexus.

Either way, both buyers and suppliers must still maintain proper records in case of a sales tax audit.

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

Getting a resale certificate in Indiana 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 Indiana Department of Revenue. Only businesses with a valid Indiana Retail Merchant Certificate can use a resale certificate.

2. Get an Indiana Retail Merchant Certificate: If you don’t already have one, apply for an Indiana Retail Merchant Certificate through the Indiana DOR’s website. You must obtain this certificate before you can issue or use a resale certificate.

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

3. Provide a Valid Sales Tax Permit: Out-of-state buyers can still obtain the Form ST-105 and complete it by using your home state’s sales tax ID number. However, if you have a sales tax nexus in Indiana, it’s mandatory to register your business in the state

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

• Your business legal name and any trade names.
• Your business address and contact information.
• Your Federal Employer Identification Number (FEIN) or Social Security Number (SSN) if you’re a sole proprietor.
• Your Indiana tax identification number (TID) and location number (LOC)
• Your home state’s tax ID number or business license (if not registered in Indiana)
• Your business type (e.g., sole proprietorship, LLC, corporation).

5. Complete the Form ST-105: Download and fill out the Indiana General Sales Tax Exemption Certificate (Form ST-105) from the Indiana DOR’s website. You’ll present this form to your suppliers when making tax-exempt purchases.

6. Submission: No submission required in Indiana. You don’t submit the resale 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 ST-105, but you’ll need a valid Indiana Retail Merchant Certificate. To see if there’s a cost for the certificate, you can check out our guide on Sales Tax Permit fees.

8. Understand Renewal Requirements: Your Indiana Sales Tax Exemption Certificate (Form ST-105) generally remains valid as long as your underlying Indiana Retail Merchant Certificate (RRMC) is active and in good standing.

• Indiana RRMCs are typically valid for 2 years and automatically renew at no cost if your business is compliant with its tax filings and payments.
• If you are an out-of-state buyer using a home state’s sales tax ID, ensure that the permit remains active.
• While the ST-105 itself generally does not expire, you should provide an updated Form ST-105 to your suppliers if there are significant changes to your business details (e.g., legal name, address, ownership) or if the nature of your tax-exempt purchases for resale changes.
  This ensures your suppliers have current and accurate documentation for their records.

How to Use an Indiana Resale Certificate

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

Indiana generally accepts resale certificates from businesses registered in other states.

When completing the Indiana Form ST-105, out-of-state purchasers can provide their home state’s sales tax ID number or business license as proof of their registration as a reseller.

• Good Faith Acceptance: Vendors in Indiana accept a properly completed ST-105 in good faith, provided it contains all the necessary information (buyer’s name, address, seller’s permit number from the issuing state, reason for exemption, etc.)

If you are an out-of-state business purchasing from a vendor in Indiana and plan to use your home state’s resale certificate, ensure you complete the Indiana Form ST-105 with your out-of-state ID.

While Indiana’s form accommodates out-of-state registrations, individual Indiana vendors may still decline an exemption if they have concerns about the validity of the certificate or their ability to properly document the exempt transaction for audit purposes.

Although it’s always advisable to confirm your supplier’s policies on accepting out-of-state resale certificates before making any purchase.

For more information regarding sales tax exemption laws in Indiana, you may read the Indiana Administrative Code.

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 Indiana might encounter:

• Uniform Sales & Use Tax Resale Certificate – Multijurisdiction Form: This is a widely recognized form accepted by a significant number of states (though not all). The states that accept this form do not include Indiana. For purchases in Indiana, the state typically requires its own Form ST-105.
  You can check which states officially accept this form by visiting the Multistate Tax Commission (MTC) website.
• Streamlined Sales Tax (SST) Certificate of Exemption: Also known as Streamlined Sales Tax (SST) Certificate of Exemption. Indiana is a member of the Streamlined Sales Tax Governing Board. Therefore, Indiana vendors recognize and accept SST exemption certificates as a valid exemption certificate. However, it’s still within the seller’s discretion to determine which form they prefer if multiple valid options are presented.
  Learn more about Indiana’s SST membership by visiting its dedicated SST webpage. You can also view and download the form here.

Keep in mind that Indiana vendors still have the option to decline other exemption certificates. Typically, vendors prefer the Indiana ST-105 or a valid SST exemption certificate. This is to avoid being subject to a greater burden of proof under Indiana’s code 45 IAC 2.2-8-12.

For a seamless transaction and to prevent potential audit issues, inquire about your supplier’s preferences beforehand.

Responsibilities When Using or Accepting an Indiana Resale Certificate

Buyer Responsibilities

Using an Indiana resale 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.

• Indiana-based buyers: Provide a fully completed Indiana Sales Tax Exemption Certificate (Form ST-105) to your suppliers for qualifying purchases.
• Out-of-state buyers: If your business has a sales tax nexus within Indiana, you are generally required to register with the Indiana DOR. This registration grants you an Indiana Retail Merchant Certificate. This certificate is required to complete the Form ST-105.
  For businesses that do not have an Indiana nexus and are purchasing goods in Indiana solely for resale outside of Indiana, provide your home state’s sales tax ID number instead. Indiana allows licenses from other states when completing the Form ST-105.

Beware that the Indiana DOR may request additional documents to verify out-of-state sales tax ID numbers.

Seller Responsibilities

As a seller in Indiana, accepting a resale certificate comes with the responsibility of verifying and retaining proper documentation for tax-exempt sales. Here are your duties under Indiana’s Code § 6-2.5-8-8:

• Accept the certificate in good faith
• Ensure it includes all required information: buyer’s name, address, sales tax permit number (or equivalent), reason for exemption, and signature
• Reject the certificate if the items aren’t for resale (e.g., personal or business use)

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 (plus the current calendar year) in case of a sales tax audit by the Indiana DOR.

Frequently Asked Questions About the Indiana Resale Certificate

Are There Penalties for Misusing an Indiana Resale Certificate?

Yes. Misusing an Indiana exemption certificate leads to a Class B Misdemeanor charge under Indiana’s administrative code 45 IAC 2.2-9-1. This offense applies to anyone guilty of committing intentional tax evasion using an Indiana exemption certificate or unlawfully issuing one.

A person charged with this penalty will face imprisonment for a fixed period, not exceeding 180 days. They may receive additional fines, with the total amount not exceeding $1,000.

Does an Indiana Resale Certificate Expire?

The exemption certificate (Form ST-105) has no expiration date. However, it is only valid while your Indiana Retail Merchant Certificate remains active. The Indiana DOR may revoke a Registered Retail Merchant Certificate (RRMC) when the taxpayer neglects their duty of remitting sales tax. Indiana’s administrative code 45 IAC 2.2-8-11 states this rule.

How Do I Verify a Resale Certificate in Indiana?

The primary way to verify an Indiana exemption certificate is by contacting the Indiana Department of Revenue (DOR). Indiana does not currently offer an online public lookup tool for these certificates.

You may reach out to the authorities by calling the Indiana DOR’s Sales Tax line at 317-233-4015. (The general inquiry line is 317-232-2240.)

How TaxHero Can Help

You don’t have to complicate managing sales tax compliance and resale certificates in Indiana. TaxHero simplifies the process. From keeping your Indiana Retail Merchant Certificate 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 Indiana process today!

Understanding Resale Certificates in Pennsylvania

What is a Pennsylvania Resale Certificate?

• Purchase goods without paying sales tax, provided these goods are intended for resale to their customers in the normal course of their business.
• Make tax-exempt purchases of inventory and materials that will become part of the products they sell by presenting a valid resale certificate to their suppliers.

Why do you need a Pennsylvania Resale Certificate?

• Avoid Paying Sales Tax on Inventory: The most direct benefit is purchasing inventory and materials that will be resold to customers without paying Pennsylvania’s sales tax upfront. 
• Maintain Competitive Pricing: By not paying sales tax on the cost of goods, businesses have more flexibility in setting competitive prices for products in the Pennsylvania market. This can be a crucial advantage, especially in price-sensitive industries.
• Legal Compliance: Possessing and using a valid resale certificate for eligible purchases ensures businesses comply with Pennsylvania’s sales tax laws and regulations to avoid penalties.

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

Who Can Use a Resale Certificate in Pennsylvania?

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

• Your business legal name and any trade names.
• Your business address and contact information.
• Your Federal Employer Identification Number (FEIN) or Social Security Number (SSN) if you’re a sole proprietor.
• Your Pennsylvania state sales tax permit number (if already obtained)
• Your business type (e.g., sole proprietorship, LLC, corporation).

How to Use a Resale Certificate in Pennsylvania

• Provide a valid reason: If you don’t have a PA Sales Tax License ID, you must explain why on Form REV-1220 (e.g., you are an out-of-state vendor purchasing for resale and do not have nexus in PA). This also applies to multijurisdiction resale certificates, which still require completion of the PA form.
• Good Faith Acceptance: Vendors in Pennsylvania may accept an out-of-state resale certificate in good faith, provided it is properly completed and contains all the necessary information (buyer’s name, address, seller’s permit number from the issuing state, reason for exemption, etc.). The seller is relieved of liability if they accept a valid certificate in good faith.
• Reciprocity: While Pennsylvania generally accepts valid out-of-state resale certificates, the overall framework of interstate tax relations and acceptance practices can be influenced by reciprocal agreements between states.

Multi-Jurisdictional Resale Certificates

• Uniform Sales & Use Tax Resale Certificate – Multijurisdiction Form: This is a widely recognized form accepted by a significant number of states (though not all). Pennsylvania requires you to include your Pennsylvania Sales Tax Permit number and properly complete the form. But if you don’t have a sales tax permit number, you must provide a reason as to why you aren’t registered.
  You can find this form on the Multistate Tax Commission (MTC) website. Take note that this form is valid as a resale certificate, subject to the provisions of 61 PA Code §32.3.
• Streamlined Sales Tax (SST) Certificate of Exemption: Pennsylvania is not a member of the Streamlined Sales Tax Governing Board. Therefore, while a Pennsylvania vendor might accept an SST Certificate of Exemption, they are primarily looking for a Pennsylvania Resale Certificate (REV-1220) or the Uniform Sales & Use Tax Resale Certificate.
  You can find more information about the SST and its member states on the Streamlined Sales Tax Governing Board website.

Responsibilities When Using or Accepting a Pennsylvania Resale Certificate

Buyer Responsibilities

• Pennsylvania-based buyers: Provide a fully completed REV-1220 to your suppliers for qualifying purchases. Prepare your Pennsylvania sales and use tax registration number or exemption number as required.
• Out-of-state buyers: You are generally not required to register your business in Pennsylvania to obtain a PA sales tax exemption number, unless your business has nexus in Pennsylvania. If unregistered, you must provide a valid reason as to why on the REV-1220 form, along with your home state’s sales tax exemption number.

Seller Responsibilities

• Accept the certificate in good faith
• Verify the buyer’s sales tax permit number if practical, though Pennsylvania does not provide a public online portal for direct verification.
• Ensure it includes all required information: buyer’s name, address, sales tax permit number (or equivalent), reason for exemption, and signature
• Reject the certificate if the items aren’t for resale (e.g., personal or business use). The same applies if the items intended for resale are tobacco products.

Frequently Asked Questions About the Pennsylvania Resale Certificate

Are There Penalties for Misusing a Pennsylvania Resale Certificate?

Does a Pennsylvania Resale Certificate Expire?

How Do I Verify a Resale Certificate in Pennsylvania?

How TaxHero Can Help

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

This certificate allows you to purchase inventory and raw materials at a reduced General Excise Tax (GET) rate, helping you lower upfront costs, stay competitive in pricing, and remain compliant with Hawaii’s unique General Excise Tax (GET) laws.

Understanding Resale Certificates in Hawaii

What is a Hawaii Resale Certificate?

In Hawaii, a Resale Certificate is a document issued by the Hawaii Department of Taxation.

Unlike most states, Hawaii has a different way of using resale certificates. That’s because Hawaii uses General Excise Tax (GET) instead of sales tax. The difference between the two is simple.

GET is imposed on business activities with the option to pass that tax onto the business’s customers. Meanwhile, sales tax is levied on consumers alone.

Due to this unique system, using a resale certificate in Hawaii allows businesses to:

• Purchase taxable goods from suppliers at a reduced GET rate of 0.50%. This applies to transactions where the purchasing reseller operates or resells the purchased goods within Hawaii.
• Sell tax-exempt goods to be shipped and used outside of Hawaii (also applies to exported services). Businesses qualify for a full GET exemption if the exported goods are intended for resale outside of Hawaii.

In summary, typical resale transactions within Hawaii are subject to only a reduced GET rate.

However, there is another specific case where a no-tax condition may occur when using a Hawaii resale certificate. It only applies to transactions involving imported goods.

To explain, here’s a simple scenario:

1. Vendor A imported goods to resell them in Hawaii. This makes them the original importer of the taxable goods meant for resale within the state.
2. Vendor B purchases the imported goods from Vendor A to resell them in Hawaii. Both vendors are registered in the state and should typically be subject to GET for the sale transaction.
3. But since the goods were originally imported, the vendors qualify for a GET exemption under Hawaii’s administrative code §237-29.55. However, the purchasing vendor (Vendor B) must provide a Hawaii resale certificate to the selling vendor (Vendor A) to claim the exemption.
   Each vendor must keep a copy of the completed form to prove why no GET was collected for the transaction.

This no-tax cycle may recur until the “final point” of the transaction, where the GET shall be collected.

While the condition seems complicated, the logic behind it is simple. The purpose is to prevent double taxation and reduce the overall tax burden on imported goods in Hawaii.

This shows that a Hawaii resale certificate is not a blanket exemption from GET obligations. Out-of-state businesses must still collect and remit sales tax on taxable sales. Meanwhile, Hawaii-based suppliers must properly pass on the General Excise Tax (GET) on qualified resale transactions.

Why do you need a Hawaii Resale Certificate?

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

Here are some key benefits, notably for Hawaii-based vendors:

• Pay a Reduced General Excise Tax (GET): The most direct benefit is purchasing inventory and materials that will be resold to customers without paying Hawaii’s standard 4.00% state-level GET upfront, instead applying the 0.50% wholesale rate. In some cases, you may also qualify for a full GET exemption. That occurs when buying originally imported goods for subsequent wholesale resale in Hawaii or reselling exported goods outside of Hawaii. 
• Maintain Competitive Pricing: By paying a reduced GET rate of 0.50% on the cost of goods, businesses have more flexibility in setting competitive prices in the Hawaii market. This can be a crucial advantage, especially in price-sensitive industries.
• Legal Compliance: Possessing and using a valid resale certificate for eligible purchases ensures businesses comply with Hawaii’s GET laws and regulations to avoid penalties. Crucially, vendors must keep copies of valid resale certificates on file to justify why they did not collect General Excise Tax (GET) on a particular sale. This shifts the burden of proof to the purchaser if the Hawaii Department of Taxation later questions the exemption.

In Hawaii, the specific form required for a resale certificate is the Form G-17 (General Form 1).  

When filling out Form G-17, a purchaser must include their Hawaii GET license number to identify that it is registered with the Hawaii Department of Taxation and authorized to make tax-exempt purchases for resale.

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

In Hawaii, the equivalent of a Sales Tax Permit is a General Excise Tax (GET) License. This license authorizes your business to collect and remit GET on taxable sales to customers.

Meanwhile, a buyer can use a Hawaii Resale Certificate (Form G-17) to purchase, or a seller can use it to sell goods at a reduced GET rate if those goods are intended for resale. To use a resale certificate, you must have an active General Excise Tax (GET) License.

Who Can Use a Resale Certificate in Hawaii?

Businesses that purchase goods for resale can use a Hawaii Resale Certificate. To do so, the business must actively sell taxable tangible products and hold a valid Hawaii GET License.

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

Getting a resale certificate in Hawaii 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 Hawaii Department of Taxation. Only businesses with a valid Hawaii GET License can use a resale certificate.

2. Register for a Hawaii GET License: If you don’t already have one, apply for a Hawaii GET License through the Hawaii Tax Online. You must obtain this permit before using the Form G-17 resale certificate.

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

3. Gather Your Business Information: Aside from your signature, you’ll need basic business details to complete the resale certificate, including:

• Your business legal name and any trade names.
• Your business address and contact information.
• Your Federal Employer Identification Number (FEIN) or Social Security Number (SSN) if you’re a sole proprietor.
• Your Hawaii tax identification number or GET license number (if already obtained)
• Your business type (e.g., sole proprietorship, LLC, corporation).

4. Complete the Form G-17: Download and fill out the Hawaii Resale Certificate (Form G-17) from the Hawaii Department of Taxation’s website. You’ll present this form to your suppliers when making tax-exempt transactions.

5. Submission: No submission required in Hawaii. You don’t submit the resale certificate to the state. Instead, give the completed form directly to your suppliers when buying items for resale. If you are the seller, you only need to keep a copy of the completed form.

6. Pay Any Applicable Fees: There’s no cost to use Form G-17, but you’ll need a valid Hawaii GET License. To see if there’s a cost for the license, check out our guide on Sales Tax Permit fees.

7. Understand Renewal Requirements: Your Hawaii resale certificate remains valid only while your GET License is active. To maintain your ability to make tax-exempt purchases for resale, you must keep your Hawaii GET License active as the state requires.

How to Use a Hawaii Resale Certificate

To properly utilize your resale certificate in Hawaii when making qualifying transactions for resale, you’ll need to present a valid copy of your Hawaii Resale Certificate to your supplier at the time of purchase.

Hawaii does not directly accept resale certificates issued by other states. If you are an out-of-state reseller purchasing from a Hawaii-based vendor, here are your options:

• Register your business in Hawaii: If your business has a nexus within Hawaii, you are required to register with the Hawaii Department of Taxation. This grants you a GET License, which you need to use Form G-17 to make qualifying purchases for resale. This is the most straightforward and universally accepted method.
• Consider the Multistate Tax Commission (MTC) Uniform Sales and Use Tax Certificate (for certain goods transactions): While Hawaii generally requires its own GET License and Form G-17 for in-state resale, some Hawaii vendors may accept the MTC Uniform Certificate for certain tangible goods purchases intended for resale.
  However, its applicability in Hawaii is nuanced; it primarily helps the seller justify applying the lower GET rate rather than a traditional sales tax exemption for the buyer. It typically requires a valid ID from any state.

Be aware that vendors may decline other certificates if they determine the form doesn’t meet Hawaii’s standard requirements. In that case, a vendor can legally opt to collect the full GET on the transaction.

Unregistered Out-of-State Buyers vs Registered Buyers

Registered buyers with a GET License in Hawaii have more advantages when it comes to using resale certificates in the state. Here’s why:

Having a GET license grants the privilege of using Hawaii’s Form G-17 with ease. Meanwhile, unregistered out-of-state buyers can only utilize the MTC Uniform Certificate instead.

However, that option leaves out-of-state buyers at the discretion of individual Hawaii vendors. Meaning, there is no guarantee that the vendor will accept your resale transaction. In that case, you’ll end up charged with the standard 4.00% GET (plus any applicable surcharges).

For consistent and clear tax treatment, especially for goods intended for resale within Hawaii, obtaining a Hawaii GET License and using Form G-17 is the most advisable path.

For more comprehensive information regarding General Excise Tax laws in Hawaii, you can refer to Hawaii Revised Statutes (HRS) Chapter 237 (General Excise Tax Law). For detailed rules and interpretations on how these laws are applied, you may also consult Hawaii’s Administrative Rules Title 18, Chapter 237.

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. 

For Hawaii, it helps the seller justify applying a reduced General Excise Tax (GET) rate or a full GET exemption on their gross income.

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 Hawaii might encounter:

• Uniform Sales & Use Tax Resale Certificate – Multijurisdiction Form: This is a widely recognized form accepted by a significant number of states (though not all). Hawaii accepts the form, but you cannot use it for the resale of taxable services. When completing this form for a purchase from a Hawaii vendor, purchasers should include their Hawaii GET license number if they have one; otherwise, out-of-state purchasers should include their home state’s registration number.
  You can find this form on the Multistate Tax Commission (MTC) website.
• Streamlined Sales Tax (SST) Certificate of Exemption: Hawaii is not a member of the Streamlined Sales Tax Governing Board. Therefore, while a Hawaii vendor might accept an SST Certificate of Exemption, they are primarily looking for a Hawaii Resale Certificate (Form G-17) or the Uniform Sales & Use Tax Resale Certificate.
  You can find more information about the SST and its member states on the Streamlined Sales Tax Governing Board website.

To ensure a seamless transaction, verify which alternative certificate your Hawaii suppliers are willing to accept. This practice also helps avoid potential audit issues.

Responsibilities When Using or Accepting a Hawaii Resale Certificate

Buyer Responsibilities

If you’re using a Hawaii 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.

• Hawaii-based buyers: Provide a fully completed Form G-17 to your supplier for qualifying purchases. Ensure that you activate your GET license number and declare that you intend the purchase for resale.. These rules are under Hawaii’s administrative code §18-237-13-02.01.
• Out-of-state buyers: If you have a Hawaii General Excise Tax (GET) License, provide a fully completed Hawaii Form G-17 to your Hawaii supplier for qualifying purchases.
  If you don’t have a Hawaii General Excise Tax (GET) License, you may attempt to provide a completed Multistate Tax Commission (MTC) Uniform Sales & Use Tax Certificate to your Hawaii supplier. Your home state’s seller’s permit number must be active for this form.

To consistently claim a GET reduction or exemption when purchasing from Hawaii suppliers, possessing a valid Hawaii GET License is the most advisable method.

While some vendors in Hawaii may accept other certificates, they are not obligated to do so. Furthermore, without a Hawaii GET License, the state may not refund any tax collected by the vendor. Both buyers and sellers share the same duty of keeping a copy of the completed resale certificate.

Seller Responsibilities

As a seller in Hawaii, accepting a resale certificate comes with the responsibility of verifying and retaining proper documentation for sales that qualify for a reduced General Excise Tax (GET) rate or a full GET exemption. You must:

• Accept the certificate in good faith
• Ensure it includes all required information: buyer’s name, address, Hawaii GET license number (or valid out-of-state ID if applicable for MTC form), reason for exemption, and signature
• Reject the certificate if the items aren’t for resale (e.g., personal or business use)

Keep records for at least 3 years: A properly completed resale certificate is your official proof of why the full General Excise Tax (GET) wasn’t collected or why a reduced GET rate/exemption was applied. You must retain it in your records for at least three years as required by Hawaii Revised Statutes §237-41, in case of a GET audit by the Hawaii Department of Taxation.

Frequently Asked Questions About the Hawaii Resale Certificate

Are There Penalties for Misusing a Hawaii Resale Certificate?

Yes. The intentional misuse of the Form G-17 may result in the following penalties:

• Class C Felony: Willful tax evasion, false statements, or failure to collect and pay tax can lead to a $100,000 fine. You may also receive probation or imprisonment varying between 1 to 5 years depending on the offense.
• Misdemeanor: Applies to anyone willfully failing to comply with certain tax duties or requirements. This is in pursuant with Hawaii’s administrative code 231.

Does a Hawaii Resale Certificate Expire?

The resale certificate (Form G-17) has no expiration date. However, it is only valid while your Hawaii GET license remains active. If your license is revoked or inactive, your resale certificate becomes invalid.

How Do I Verify a Resale Certificate in Hawaii?

If you’re completing a resale transaction in Hawaii, here’s how to validate the state’s resale certificate:

1. Request a completed Form G-17 from the buyer.
2. Locate the GET license number or Hawaii Tax Identification number on the form.
3. Go to tax.hawaii.gov and use the “License Search” feature to confirm the permit is active.

How TaxHero Can Help

You don’t have to complicate managing sales tax compliance and resale certificates in Hawaii. TaxHero simplifies the process. From keeping your Hawaii General Excise Tax (GET) 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 Hawaii process today!

• The Ultimate Business Guide to Sales Tax in Washington D.C.
• What is a Seller’s Permit?
• Washington D.C. Sales Tax Rate

Who Needs a Seller’s Permit in Washington D.C?

• you meet physical or economic nexus within the state and
• you are selling taxable products or providing taxable services to customers in Washington D.C

How to Register for a Seller’s Permit in Washington D.C?

1. Where to Apply for a Seller’s Permit in Washington D.C?

2. What Information Do You Need To Get A Seller’s Permit in Washington D.C?

• Business Identification Information: Legal Business Name, Physical Address, Mailing Address 
• Business Entity Structure (i.e., sole proprietorship, partnership, Subchapter S Corp., corporation, LLC, etc.)
• Federal Employer Identification Number (EIN or FEIN)
• Name, Title, Address, and SSN of owners, partners, or officers 
• Business Activity Details: Date & State of Incorporation, start date with Washington D.C. (nexus start date), Estimated Annual Taxable Sales in Washington D.C.
• Based on your entity type, you might need to upload your Articles of Incorporation or Organizatio
• NAICS Code

3. How Much are the Fees for Applying for and Renewing a Seller’s Permit in Washington D.C?

4. What are Other Ways to Register for a Seller’s Permit in Washington D.C?

• Use TaxHero. Registering for a seller’s permit, mainly when it involves multiple permits, can be a tedious and time-consuming task requiring much effort. Let the experts at TaxHero save you from this hassle, and let us handle the registration process in all states where you have nexus as part of our all-inclusive sales tax service.

What’s Next?

If you run an Ecommerce or CPG business in Tennessee, securing a Tennessee 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 Tennessee sales tax laws.

Understanding Resale Certificates in Tennessee

What is a Tennessee Resale Certificate?

In Tennessee, a Tennessee Sales and Use Tax Certificate of Resale, is a document issued by the Tennessee Department of Revenue that allows businesses to:

• Purchase goods without paying sales tax, provided these goods are intended for resale to their customers in the normal course of their business.
• Make tax-exempt purchases of inventory and materials that will become part of the products they sell by presenting a valid resale certificate to their suppliers.

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

However, a Tennessee 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 Tennessee Resale Certificate?

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

Here are some key benefits:

• Avoid Paying Sales Tax on Inventory: The most direct benefit is purchasing inventory and materials that will be resold to customers without paying Tennessee’s sales tax upfront. Businesses must use the official Tennessee Sales and Use Tax Certificate of Resale, Form RV-F1300701, to claim this exemption.
• Maintain Competitive Pricing: By not paying sales tax on the cost of goods, businesses have more flexibility in setting competitive prices for products in the Tennessee market. This can be a crucial advantage, especially in price-sensitive industries.
• Legal Compliance: Possessing and using a valid resale certificate for eligible purchases ensures businesses comply with Tennessee’s sales tax laws and regulations to avoid penalties. 

In Tennessee, the specific form required for a resale certificate is the Tennessee Sales and Use Tax Certificate of Resale (Form RV-F1300701). 

When filling out Form RV-F1300701, a purchaser must include their Tennessee sales tax account number to identify that they are registered with the Tennessee Department of Revenue and authorized to make tax-exempt purchases for resale.

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

A Tennessee Sales Tax Permit authorizes your business to collect and remit sales tax on taxable sales to customers. A Tennessee Resale Certificate (name of form), 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 Tennessee?

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

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

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

2. Get a Tennessee Sales Tax Permit: If you don’t already have one, you need to register for a Tennessee sales tax account through the Tennessee Taxpayer Access Point (TNTAP) provided by the Tennessee Department of Revenue. 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 Tennessee

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

• Business Identification Information (name, address, phone number, email address)
• Business Entity Structure (sole proprietorship, partnership, corporation, LLC, etc.)
• Federal Employer Identification Number (EIN or FEIN)
• Owner/Partner/Officer Information
• Business Activity Details (description of products or services sold, sales volume, date of the first sale or the expected date to start dates)
• NAICS Code

4. Complete form RV-F1300701: Download and fill out the official Tennessee Sales and Use Tax Certificate of Resale (Form RV-F1300701) directly from the Tennessee Department of Revenue website. You’ll provide this completed form to your suppliers when making tax-exempt purchases.

5. Submission: Tennessee does not require you to submit the resale certificate to the state. Instead, give the completed form directly to your suppliers when buying inventory or other resale items.

6. Pay Any Applicable Fees: There is no fee for using Form RV-F1300701 or for registering for a Tennessee sales tax permit. To determine whether your business requires this license and any associated costs, check with your local county clerk’s office or refer to the Tennessee Department of Revenue’s guidelines. In addition, to see if there’s a cost for the permit, check out our guide on Sales Tax Permit fees.

7. Understand Renewal Requirements: Tennessee resale certificates remain valid as long as your Tennessee sales tax account remains active and in good standing. If your sales tax account is closed or becomes invalid, your resale certificate becomes invalid as well. Unlike some states, Tennessee resale certificates do not expire on a set schedule, but you should provide updated certificates to suppliers if any business information changes.

How to Use a Resale Certificate in Tennessee

To properly utilize your resale certificate in Tennessee when

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

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

• Good Faith Acceptance: Vendors in Tennessee should accept out-of-state resale certificates in good faith, provided the certificate includes all required information (buyer’s name, address, sales tax ID or equivalent from the issuing state, and reason for exemption). This change eliminates the old requirement that out-of-state buyers obtain a Tennessee-specific resale certificate just to make exempt purchases from Tennessee suppliers.
• Out-of-State Sellers: If you’re an out-of-state business registered for sales tax in another state, you may provide Tennessee suppliers with either:
  • A resale certificate issued by your home state, or
  • A Streamlined Sales and Use Tax Agreement Certificate of Exemption (SST form) that includes another state’s sales tax ID number.
• Businesses Not Registered for Sales Tax: If you’re an out-of-state business not registered for sales tax in any state, you may present a Streamlined Certificate of Exemption with any valid tax ID number from your home state, including other tax types. This provision is especially useful for businesses located in states without sales tax (e.g., Alaska, Delaware, Montana, New Hampshire, Oregon).
• Foreign Sellers: Foreign businesses can also use the SST Certificate of Exemption by providing a tax ID number issued by their home country when buying goods for resale in Tennessee.

If you are an out-of-state business purchasing from a vendor in Tennessee and plan to use your home state’s resale certificate, be prepared to provide it 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 Tennessee, you may visit the state’s website.

Multi-Jurisdictional Resale Certificates

A multi-jurisdictional resale certificate is a standardized form designed 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 Tennessee might encounter:

• Uniform Sales & Use Tax Resale Certificate – Multijurisdiction Form: This widely recognized form is accepted by many states, including Tennessee, if it includes your Tennessee Sales Tax Account Number and is properly completed. Out-of-state purchasers should also include their home state’s registration number if applicable. This form is designed by the Multistate Tax Commission (MTC) website.
• Streamlined Sales Tax (SST) Certificate of Exemption: Tennessee is an associate member of the Streamlined Sales Tax Governing Board, not a full member. Because of this status, Tennessee vendors may accept a properly completed Streamlined Sales and Use Tax Agreement Certificate of Exemption, but suppliers generally still expect buyers to provide either a Tennessee Resale Certificate (Form RV-F1300701) or a valid out-of-state resale certificate. While acceptance of the SST certificate can simplify exempt purchases, buyers should confirm with each Tennessee vendor to ensure it will be accepted.

Businesses should always confirm directly with their Tennessee vendors whether they will accept multi-jurisdictional certificates and ensure certificates are filled out completely and accurately. This is essential to avoid audit issues or sales tax liabilities.

Responsibilities When Using or Accepting a Tennessee Resale Certificate

Buyer Responsibilities

If you’re using a Tennessee 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.

• Tennessee-based buyers: You must have an active Tennessee sales tax account number and include it on your resale certificate. If your business information changes (e.g., name, address), you should provide an updated certificate to your suppliers. You are required to collect and remit sales tax on all taxable sales to your customers in Tennessee. 
• Out-of-state buyers: Tennessee now accepts resale certificates from buyers registered for sales tax in other states, provided you present a fully completed Uniform Sales & Use Tax Resale Certificate that includes your home state’s sales tax ID. However, if you have nexus in Tennessee, such as inventory stored in Tennessee warehouses or employees working in the state, you must register for a Tennessee sales tax account and provide a Tennessee resale certificate.

Seller Responsibilities

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

• Accept in good faith: Only accept certificates from buyers who genuinely intend to resell the purchased items.
• Verify completeness: Ensure the certificate includes the buyer’s name, address, sales tax account number (Tennessee or out-of-state), a statement of resale intent, and the buyer’s signature (as required by the specific certificate form being used).
• Reject misuse: If the items purchased aren’t for resale (e.g., office supplies, promotional items), you must reject the certificate and collect sales tax.
• Retain records for at least 3 years: Tennessee law requires you to keep copies of resale certificates and related records for a minimum of three years to support tax-exempt sales in case of an audit.
• Update sale certificates: Tennessee’s Blanket Sales & Use Tax Certificate of Resale (Form RV-F1300701) generally remains valid for ongoing customer relationships. If you have a “recurring business relationship” (at least one sale every 12 months) with a buyer, you’re usually not required to request a new certificate. However, if a buyer’s business information changes, or if you suspect the certificate is no longer valid, you must request an updated one or verify its status via the Tennessee Taxpayer Access Point (TNTAP).

Frequently Asked Questions About the Tennessee Resale Certificate

Are There Penalties for Misusing a Tennessee Resale Certificate?

Yes. Tennessee law explicitly prohibits knowingly misusing a resale certificate. Using a certificate for purchases not intended for resale such as office supplies or equipment can trigger severe consequences:

• The Department of Revenue may revoke your sales tax registration.
• All normally exempt purchases become retroactively taxable.
• You may face fines, interest, and class C misdemeanor charges for misuse. Misusing the certificate of registration or resale certificate to evade tax obligations is a misdemeanor under Tennessee regulations. Penalties include assessments of all tax owed plus interest, and potential legal action.

Does a Tennessee Resale Certificate Expire?

The resale certificate (Form RV-F1300701) does not expire; however, it becomes invalid if the business location associated with the certificate is closed or if your Tennessee sales tax account is canceled. You should also update your resale certificate if your business information changes, such as name or address, to ensure it remains valid with your suppliers.

How Do I Verify a Resale Certificate in Tennessee?

Resale certificates can be verified online using the Tennessee Taxpayer Access Point (TNTAP) Verification Tool.

To check the validity of a certificate:

• Go to the TNTAP homepage.
• Locate the Look Up Information section.
• Select Verify a Sales & Use Tax Certificate.
• Choose Blanket Sales & Use Tax Certificate of Resale.
• Enter the buyer’s Location ID as listed on their resale certificate.

You can also call the Tennessee Department of Revenue at 615-253-0600 or email them at revenue.support@tn.gov for assistance.

How TaxHero Can Help

You don’t have to complicate managing sales tax compliance and resale certificates in Tennessee. TaxHero simplifies the process, from keeping your Tennessee 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 Tennessee process today!

If you run an Ecommerce or CPG business in Massachusetts, securing a resale certificate can protect your margins. It also helps streamline operations.

This certificate lets you buy inventory and raw materials tax-free. It reduces upfront costs, supports competitive pricing, and helps you stay compliant with Massachusetts sales tax laws.

Understanding Resale Certificates in Massachusetts

What is a Massachusetts Resale Certificate?

In Massachusetts, a Form ST-4 Sales Tax Resale Certificate is a document issued by the Massachusetts Department of Revenue that allows businesses to:

• Purchase goods without paying sales tax, provided these goods are intended for resale to their customers in the normal course of their business.
• Make tax-exempt purchases of inventory and materials that will become part of the products they sell by presenting a valid resale certificate to their suppliers.

Resale certificates prevent double taxation by eliminating sales tax at the wholesale stage before goods reach the end consumer.

However, a Massachusetts resale certificate does not exempt all purchases from sales tax. Businesses remain responsible for collecting and remitting sales tax on taxable retail sales to end consumers. Vendors must fill out the certificate properly, accept it in good faith, and retain it in their tax records.

Why do you need a Massachusetts Resale Certificate?

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

Here are some key benefits:

• Avoid Paying Sales Tax on Inventory: The most direct benefit is purchasing inventory and materials that will be resold to customers without paying Massachusetts’s sales tax upfront.
• Maintain Competitive Pricing: By not paying sales tax on the cost of goods, businesses have more flexibility in setting competitive prices for products in the Massachusetts market. This can be a crucial advantage, especially in price-sensitive industries.
• Legal Compliance: Possessing and using a valid resale certificate for eligible purchases ensures businesses comply with Massachusetts’s sales tax laws and regulations to avoid penalties.

In Massachusetts, the specific form required for a resale certificate is Form ST-4, Sales Tax Resale Certificate.

The purchaser must include their Massachusetts Sales Tax Registration Number on Form ST-4. This proves they are registered with the Department of Revenue and allowed to make tax-exempt resale purchases.

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

A Massachusetts Sales Tax Permit authorizes your business to collect and remit sales tax on taxable sales to customers. A Massachusetts Resale Certificate (REV-1220), 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 Massachusetts?

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

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

Getting a resale certificate in Massachusetts 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 in Massachusetts and be registered with the Massachusetts Department of Revenue (DOR). Only businesses with a valid Massachusetts Sales Tax Registration Certificate (sometimes called a Sales Tax Permit) can use a resale certificate.

2. Get a Massachusetts Sales Tax Permit: If you don’t already have one, you must apply for a Massachusetts Sales Tax Registration Certificate through MassTaxConnect on the DOR website. You must obtain a Massachusetts Sales Tax Permit before issuing or using a resale certificate.

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

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

• Your business legal name and any trade names.
• Your business address and contact information.
• Your Federal Employer Identification Number (FEIN) or Social Security Number (SSN) if you’re a sole proprietor.
• Your Massachusetts state sales tax permit number (if already obtained)
• Your business type (e.g., sole proprietorship, LLC, corporation).
• NAICS Code

4. Complete Form ST-4: Download and fill out the Massachusetts Sales Tax Resale Certificate (Form ST-4) from the Massachusetts DOR website. You’ll present this form to your suppliers when making tax-exempt purchases for resale.

5. Submission: There is no need to submit the resale certificate to the state. Instead, give the completed Form ST-4 directly to your suppliers when purchasing items for resale. Your supplier keeps the form in their tax records.

6. Pay Any Applicable Fees: There’s no cost to obtain or use Form ST-4 itself. However, registering for a Massachusetts Sales Tax Registration Certificate is also free. Depending on your city or town, you might need a separate local business license, which can have a fee. To see if there’s a cost for the permit, check out our guide on Sales Tax Permit fees.

7. Understand Renewal Requirements: Massachusetts usually honors your resale certificate (Form ST-4) for 10 years. However, it only stays valid while your sales tax registration remains active and in good standing. If your sales tax registration is canceled, becomes inactive, or if the ST-4 reaches its 10-year expiration, your resale certificate becomes invalid. You should ensure both your sales tax registration remains current and that you issue updated ST-4 forms to your suppliers as needed, especially after 10 years.

The state usually initiates the renewal of your permit no less than every 5 years. A supplier may also request an updated certificate if their records are outdated or after their retention period (typically 4 years).

How to Use a Resale Certificate in Massachusetts

To use your resale certificate, present a valid, signed Form ST-4 to your supplier during the purchase. This allows you to claim tax exemption.

Massachusetts does not accept resale certificates issued by other states. If you’re an out-of-state business, you must register for a Massachusetts sales tax permit and use Form ST-4 to claim resale exemption when purchasing from a Massachusetts vendor.

• Good Faith Acceptance: Vendors in Massachusetts must accept the resale certificate in good faith, meaning they must reasonably believe the buyer is purchasing the items for resale and is engaged in selling the type of merchandise they are buying. The vendor should check that the buyer has properly filled out and signed the ST-4 and must keep it on file for at least 3 years as part of their tax records.
• Out-of-state Sellers: If you’re an out-of-state business purchasing from a Massachusetts vendor, make sure to register for a Massachusetts permit and provide a completed ST-4 at the time of purchase. It’s also a good idea to confirm the vendor’s policy beforehand.

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

Multi-Jurisdictional Resale Certificates

States designed the multi-jurisdictional resale certificate 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.

For Massachusetts:

• Uniform Sales & Use Tax Resale Certificate – Multijurisdiction Form: Massachusetts generally does not accept the Uniform Sales & Use Tax Resale Certificate Multijurisdiction Form or any out-of-state resale certificate. Out-of-state buyers must register for a Massachusetts sales tax permit and use Form ST-4, completed with their Massachusetts Sales Tax Registration Number, when making resale purchases. While the MTC form is available on the Multistate Tax Commission website, it is not sufficient in Massachusetts. You can find this form on the Multistate Tax Commission (MTC) website.
• Streamlined Sales Tax (SST) Certificate of Exemption: Massachusetts is not a member of the Streamlined Sales Tax (SST) Governing Board, and therefore does not accept the SST Certificate of Exemption for tax-exempt resale purchases. Vendors must collect the Massachusetts ST-4 form instead.. More about SST member states can be found on the Streamlined Sales Tax Governing Board website.

Businesses must confirm that their resale certificates meet Massachusetts-specific requirements. If you use an out-of-state or multi-jurisdictional form, the state may deny your tax exemptions or issue audit assessments.

Responsibilities When Using or Accepting a Massachusetts Resale Certificate

Buyer Responsibilities

If you’re using a Massachusetts 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 can lead to penalties, including assessments for unpaid tax, interest, fines, and possible criminal charges under Massachusetts law.

Massachusetts-based buyers:

• Must hold a valid Massachusetts Sales Tax Registration (Account ID) to issue a resale certificate (Form ST-4).
• Must complete Form ST-4 accurately, providing the business name, address, Massachusetts Sales Tax Registration Number, and a description of the type of property purchased for resale.
• If any property purchased with a resale certificate is later used for personal or non-resale purposes, buyers must self-assess and pay Massachusetts use tax on the purchase price when first used

Out-of-state buyers:

• Providing an out-of-state resale certificate will not relieve vendors of their tax liability; vendors must reject certificates that do not include a valid Massachusetts Sales Tax Registration Number.

Take note that you can’t use the REV-1220 for sales tax exemption on vehicle purchases or registrations.

Seller Responsibilities

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

• Accept the certificate in good faith
• Ensure it includes all required information: buyer’s name, address, sales tax permit number (or equivalent), reason for exemption, and signature
• Reject the certificate if the items aren’t for resale (e.g., personal or business use)

Keep records for at least 3 years: A resale certificate you’ve properly completed serves as your official proof for not collecting sales tax. You must retain it in your records for at least three years from the date the related sales tax return was filed or due, whichever is later, in case of a sales tax audit by the Massachusetts Department of Revenue. Note that the Department may audit records for up to six years in cases of substantial understatement of tax.

Frequently Asked Questions About the Massachusetts Resale Certificate

Are There Penalties for Misusing a Massachusetts Resale Certificate?

Yes. If you misuse a Massachusetts resale certificate, you may face serious penalties. Penalties can include repayment of unpaid taxes with interest, additional fines, and even criminal charges for willful misuse.

According to Massachusetts General Laws Chapter 62C, §73 and guidance from the Department of Revenue, intentional misuse can lead to criminal tax evasion penalties of up to one year in prison and fines of up to $10,000 for individuals or $50,000 for corporations. It’s critical to use Form ST-4 correctly and only for legitimate resale purchases to avoid these issues.

Does a Massachusetts Resale Certificate Expire?

Form ST-4 doesn’t expire, but it remains valid only while your Massachusetts Sales Tax Registration stays active and in good standing. If the state inactivates, revokes, or closes the buyer’s sales tax account, their resale certificate automatically becomes invalid. Vendors should request an updated certificate if they become aware of changes in a buyer’s registration status to remain compliant.

How Do I Verify a Resale Certificate in Massachusetts?

To confirm a Massachusetts resale certificate, sellers should request a completed and signed Form ST-4 that includes the buyer’s Massachusetts Sales Tax Registration Number. Vendors can verify the buyer’s registration number by calling the Department of Revenue. Reach them at (617) 887-MDOR or 1-800-392-6089 for in-state calls.

If you have a MassTaxConnect account, you can also log in to confirm registration details online. Keep a valid, properly filled-out ST-4 on file as proof for not collecting sales tax on a transaction. Retain the ST-4 for at least three years in case auditors review your records.

How TaxHero Can Help

You don’t have to complicate managing sales tax compliance and resale certificates in Massachusetts. TaxHero simplifies the process, from keeping your Massachusetts 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 Massachusetts process today!

Filing your Ohio sales tax return is simple with the state’s online system. You can file and pay directly through Ohio Business Gateway or the newer OH|TAX eServices platform, 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 Ohio’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 Ohio:

• Ohio Taxpayer Account Number (Sales Tax Permit) – You’re required to provide your Ohio sales and use tax account number to file your sales tax return. Once your registration with the Ohio Department of Taxation is approved, you should receive this documentation via mail.
  This number can be found on your Ohio Sales Tax Permit document.
• Ohio Treasury Online Account Log-in Details – he primary way to file your Ohio sales tax return online is by logging onto your Ohio Business Gateway account. To access the site, ensure you have your log-in credentials ready (e.g., your username and password).
• Total Sales – Gather your total revenue during the filing period. This includes all sales, whether they’re taxable or not. Even if you currently have no sales records, you’re still required to file a return.
• Taxable Sales – Compile the total taxable sales your business made within the filing period.
• Taxable Purchases – Verify the total amount of taxable purchases your business spent within the filing period. This applies to both in-state and out-of-state transactions.
• Bank Account and Routing Number – The Ohio Business Gateway system supports payments via ACH debit, which is the recommended method.
  Select which bank account you want to use for paying the due taxes in your report. Prepare your bank details and routing number ahead of time.
• Filing Frequency Schedule – The state assigns a specific due date for every registered business. To find out your designated schedule, you can check your Ohio Sales Tax Permit document.

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

Due Dates

The filing frequency and due dates with which a business must file and remit sales tax are determined by the Ohio Department of Taxation and are based on the amount of sales tax collected.

Timely Filing Discount

Filing Amended Returns

Filing Zero Returns in Ohio

Other Filing Methods in Ohio

• File with the Ohio Department of Taxation – The Ohio Department of Taxation requires most businesses to file and pay sales tax electronically through the Ohio Business Gateway or the newer OH|TAX eServices platform.
• File with Ohio Telefile – This method is only available for certain vendors with a regular county vendor’s license (license numbers starting with 01-88) who are filing for a single county.
  You can call (800) 697-0440 to use the system. Users should have their account number, reporting period, bank routing number, and bank account number ready before making the call.
• File with TaxHero – Let expert accountants in TaxHero prepare your sales tax returns for you. We’ll take everything off your hands so that you can spend your time more efficiently managing your business.

Let TaxHero Manage Your Ohio Sales Tax Returns

Filing your Maine sales tax return is simple with the state’s online system. You can file and pay directly through the Maine Tax Portal (MTP), 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 Maine’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 Maine:

• Maine Taxpayer Account Number (Sales Tax Permit) – You’re required to provide your Maine sales and use tax account number to file your sales tax return. This unique number is assigned to a business upon successful registration with the Maine Revenue Services.
  This number can be found on your Maine Sales Tax Permit document.
• Maine Tax Portal Account Log-in Details – The primary way to file your Maine sales tax return online is by logging into your Maine Tax Portal account. To access the site, ensure you have your log-in credentials ready (e.g., your username and password).
• Total Sales – Gather your total revenue during the filing period. It includes all sales, whether they’re taxable or not. Even if you currently have no sales records, you’re still required to file a return.
• Taxable Sales – Compile the total taxable sales your business made within the filing period.
• Taxable Purchases – A key component of compliance in Maine’s tax system is reporting use tax. Businesses are required to account for and remit tax on any taxable purchases made for business use that were not subject to Maine sales tax at the time of purchase.
  This applies to both in-state and out-of-state transactions.
• Bank Account and Routing Number – These details are essential for electronically paying any taxes due via an ACH Debit transaction.
• Filing Frequency Schedule – Maine assigns a specific filing frequency based on your average monthly sales tax liability, which determines your due dates. To find your designated schedule, check your Maine Sales Tax Permit.

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

Due Dates

The Maine Revenue Services determines a business’s filing frequency and due dates based on its average sales and use tax liability, as established by state law under Rule 304. The following table summarizes the filing frequencies and their corresponding average monthly tax liability thresholds.

Due Date Filing Extensions

Timely Filing Discount

Filing Amended Returns

Refunds

• Supporting documentation, such as a cover letter detailing the reason for the request, and proof that you paid the tax, and
• Certification that you have not requested and will not request a refund from the retailer who originally received the tax.

Filing Zero Returns in Maine

• A business registered solely for use tax is not required to file a return for any month in which no tax is due.
• A business that has registered as a seasonal filer is not required to file returns during the months they are officially closed for business.

Other Filing Methods in Maine

• File with TaxHero – Let expert accountants in TaxHero prepare your sales tax returns for you. We’ll take everything off your hands so that you can spend your time more efficiently managing your business.
• File by mail – You can file and pay using the official Form ST-7 by mail. You can download the form and its instructions from the Maine Revenue Services website.
• Use a third-party service – Many businesses choose to use a sales tax automation or accounting service to manage their filings. These services can prepare and submit your sales tax returns on your behalf, which can save you time and ensure compliance.

Let TaxHero Manage Your Maine Sales Tax Returns

Filing your Iowa sales tax return is simple with the state’s online system. You can file and pay directly through Iowa’s GovConnectIowa 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 Iowa’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 Iowa:

• Iowa Sales and Use Tax Permit – You’re required to have an Iowa sales and use tax account to file your sales tax return. Once your registration with the Iowa Department of Revenue (Iowa DOR) is approved, you will be assigned a tax permit number
• GovConnectIowa Account Log-in Details – The primary way to file your Iowa sales tax return online is by logging onto your GovConnectIowa account. To access the site, ensure you have your log-in credentials ready (e.g., your username and password).
• Total Sales – Gather your total revenue during the filing period. This includes all sales, whether they’re taxable or not. Even if you currently have no sales records, you’re still required to file a return.
• Taxable Sales – Compile the total taxable sales your business made within the filing period. You’ll need this data to determine how much sales tax you owe and must pay for the filing period.
• Taxable Purchases – Verify the total amount of taxable purchases your business spent within the filing period. This applies to both in-state and out-of-state transactions.
• Local Sales Tax Report – Iowa requires businesses to report local option sales tax (LOST) as well. This means you must report all your sales in each county, city, or other local jurisdiction in Iowa where a local option sales tax is in effect.
• Bank Account and Routing Number – Select which bank account you want to use for paying the due taxes in your report. Prepare your bank details and routing number ahead of time.
• Filing Frequency Schedule – The Iowa DOR assigns a specific due date for every registered business based on sales tax liability. To find out your designated schedule, you can also check your registration paperwork or your GovConnectIowa account.

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

• Select option 1 if you have any sales tax to be reported, then click Next.
• Select option 2 if you want to file a zero-return and then click Next.

Due Dates

In Iowa, there are 2 filing frequencies for filing sales tax returns. Your schedule depends on your business’s sales tax liability each year. You can also check your GovConnectIowa account to see your filing schedules.

Timely Filing Discount

Filing Amended Returns

• Step 1: Log in to your GovConnectIowa. Similar to filing your return, you must use the state’s official website.
• Step 2: Select “File, Amend, or View Returns.” You may find this option under the “Accounts Tab.”
• Step 3: Find the return you wish to amend. Click on “View or Amend Return” after finding the return you want to amend.
• Step 4: Click “Amend” to proceed. You must complete the prompts and ensure all details are correct.
• Step 5: Review all information before submitting your amended return. Once done, click on submit.

Refunds

• Download the Form IA 843 – Claim for Refund – Fill in the required fields. Under the “Reason” for claiming a refund, you can write and explain your request in the “Other” section.
  You can write the specific reason for your refund, and if applicable, reference the relevant Iowa Code section or rule.
• Prepare supporting documents – Gather all relevant details involving your refund claim. This may help speed up the process of reviewing your refund claim.
• Submit the form – Once you’re done filling out the form, you can either submit it electronically via your GovConnectIowa account’s “Additional Services” tab by selecting “Submit an IA 843 Refund Return” or mail it to:
  Alcohol & Tax Compliance Division, Iowa Department of Revenue, PO Box 10456, Des Moines IA 50306-0456
• Refund Approval – After submitting your claim, it may either be denied or accepted by the Iowa DOR. If a refund is denied, you have the right to appeal the denial in accordance with Iowa Rule 701—7.9(17A).
  This process may take longer, and the Iowa DOR may request more information to accept your refund claim.

Filing Zero Returns in Iowa

Other Filing Methods in Iowa

• File with TaxHero – Let expert accountants in TaxHero prepare your sales tax returns for you. We’ll take everything off your hands so that you can spend your time more efficiently managing your business.
• File by Mail – Only annual filers are generally allowed to file returns by mail. Monthly filers are required to file and pay electronically as mandated in the Iowa Administrative Code r. 701-202.1.
  In case you can’t file electronically, you can request permission from the Iowa DOR’s director to allow paper filing. Write a detailed letter and provide proof validating your request. Once done, you must mail it to the following address:
  ATTN: Director of Iowa Department of Revenue, Iowa Department of Revenue, PO Box 10456, Des Moines IA 50306-0456

Let TaxHero Manage Your Iowa Sales Tax Returns

If you run an Ecommerce or CPG business in South Carolina, securing an South Carolina resale certificate, in this case, your Sales Tax Permit, 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 your upfront costs, helping you stay competitive on pricing, and ensuring compliance with South Carolina sales tax laws.

Understanding Resale Certificates in South Carolina

What is a South Carolina Resale Certificate?

In South Carolina, a resale certificate (Form ST‑8A) is a document issued by the South Carolina Department of Revenue (SCDOR). It allows businesses to:

• Purchase goods without paying sales tax, provided the buyer plans to resell the goods to their customers in the normal course of their business.
• Make tax-exempt purchases of inventory and materials that will become part of the products they sell by presenting a valid resale certificate to their suppliers.

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

However, a South Carolina resale certificate is not a blanket exemption. Businesses still must collect and remit sales tax on taxable sales to their end customers.

Why do you need a South Carolina Resale Certificate?

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

Here are some key benefits:

• Avoid Paying Sales Tax on Inventory: You can purchase inventory tax-free, so long as the goods are for resale and your tax permit is active and valid.
• Maintain Competitive Pricing: By not paying sales tax upfront on goods you resell, you reduce your cost of goods sold, giving you pricing flexibility in competitive markets.
• Legal Compliance: Using your sales tax permit number for resale purchases ensures you’re following state rules, avoiding misclassification or penalty risks.

In South Carolina, the form required for resale purchases is Form ST‑8A (Resale Certificate).

When completing this form, purchasers must include their South Carolina Retail License Number or a valid resale certificate number from another state to verify that they are registered with the South Carolina Department of Revenue (or their home state’s taxing authority) and authorized to make tax‑exempt purchases for resale.

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

A South Carolina Sales Tax Permit (also known as a retail license) authorizes your business to collect and remit sales tax on taxable sales.

A South Carolina Resale Certificate (Form ST‑8A) allows you to purchase goods tax‑free from suppliers when 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 South Carolina?

Only businesses actively engaged in selling taxable tangible products can use a South Carolina Resale Certificate.

To qualify, you must hold a valid South Carolina Sales Tax Permit (Retail License) issued by the South Carolina Department of Revenue, or a valid resale certificate number from another state if you are an out-of-state purchaser buying for resale into your state.

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

Getting a resale certificate in South Carolina 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 Carolina Department of Revenue (SCDOR) if you are an in-state business. Out-of-state businesses may use a valid resale certificate from their home state.

2. Get a South Carolina Sales Tax Permit

If you don’t already have one and are an in-state business, apply for a South Carolina Sales Tax Permit through the SCDOR website. This permit is required before you can issue or use a resale certificate as a South Carolina business.

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

3. Gather Your Business Information

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

• Business Identification Information: Legal Business Name, Physical Address, Mailing Address 
• Business Entity Structure (i.e., Sole Proprietorship, Partnership, Subchapter S Corp., Corporation, LLC, etc.)
• Federal Employer Identification Number (EIN or FEIN)
• Name, Address, and SSN of Owners, Partners, or Officers 
• Business Activity Details: Date & State of Incorporation, Start Date with the State of South Carolina (Nexus Start Date)
• NAICS Code

4. Complete Form ST-8A

Download and fill out Form ST‑8A (Resale Certificate) from the SCDOR forms page. You’ll present this form to your suppliers when making tax‑exempt purchases.

5. Provide it to Your Suppliers

You don’t submit resale certificates to the state. Instead, present the completed certificate directly to your suppliers. Vendors must receive the document within 90 days of the sale for it to be considered valid and to relieve them of tax liability.

6. Pay Any Applicable Fees

There’s no cost to use Form ST-8A, but you’ll need a valid South Carolina Sales Tax Permit. The permit costs $50 per physical location from which retail sales are made, and each location requires a separate retail license.

This license remains valid as long as the business continues operating at the same location.

7. Maintain and Renew

Your resale certificate remains valid only while your South Carolina Sales Tax Permit is active. South Carolina Sales Tax Permits do not typically require renewal unless there is a change in ownership, location, or the SCDOR revokes it.

How to Use a Resale Certificate in South Carolina

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

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

• Good Faith Acceptance: Vendors can accept an out‑of‑state resale certificate if it contains all the required details, including the purchaser’s name, address, sales tax permit number from their home state, and a clear reason for claiming the exemption.
• Vendor Discretion: South Carolina vendors are not required to accept out‑of‑state certificates. Always confirm the vendor’s policy before making a purchase.
• Proper Documentation: Even for out‑of‑state buyers, the certificate must be fully and accurately completed. In some cases, the vendor may still require you to fill out Form ST‑8A to document the exemption properly.

If you are an out-of-state business purchasing from a vendor in South Carolina and plan to use your home state’s resale certificate, be prepared to provide it 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 detailed guidance on South Carolina’s resale certificate rules, visit the South Carolina Department of Revenue website.

Multi-Jurisdictional Resale Certificates

A multi-jurisdictional resale certificate is a standardized form designed 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.

• Uniform Sales & Use Tax Resale Certificate – Multijurisdiction Form: This form is recognized by many states and is accepted in South Carolina if it includes your South Carolina Retail License Number (or your home state’s number if you’re out of state) and is fully completed.
• Streamlined Sales Tax (SST) Certificate of Exemption: South Carolina is not a member of the Streamlined Sales Tax Governing Board, so while some vendors may accept this certificate, most will prefer Form ST‑8A or the Uniform Multijurisdiction Certificate.

Businesses need to verify whether South Carolina 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 South Carolina Resale Certificate

Buyer Responsibilities

If you use a South Carolina resale certificate, you must ensure it’s applied only to purchases intended for resale. Using it for personal items or operational expenses, such as office supplies or equipment, is illegal and can result in fines of double the tax amount plus up to $500 under 68 O.S. §1356.2.

• South Carolina-based buyers: You must hold a valid South Carolina Retail License Number and present it on Form ST‑8A or an equivalent document.
  If you withdraw items from inventory for personal or business use, you must report and pay use tax on those items as required by South Carolina law.
• Out-of-state buyers: Vendors may still require you to complete Form ST‑8A to properly document the exemption. You can present your home state’s resale certificate, but you must provide all the information South Carolina requires, including your retail license number and business details.

Seller Responsibilities

• South Carolina-based buyers: You must hold a valid South Carolina Retail License Number and present it on Form ST‑8A or an equivalent document. If you withdraw items from inventory for personal or business use, you must report and pay use tax on those items as required by South Carolina law.
• Out-of-state buyers:
  • Accept the certificate in good faith
  • Ensure it includes all required information: buyer’s name, address, sales tax permit number (or equivalent), reason for exemption, and signature
  • Reject the certificate if the items aren’t for resale (e.g., personal or business use)
  • Keep records for at least 4 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 four years in case of a sales tax audit by the South Carolina Comptroller.

Businesses need to verify whether South Carolina (or their specific vendor in South Carolina) 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.

Frequently Asked Questions About the South Carolina Resale Certificate

Are There Penalties for Misusing a South Carolina Resale Certificate?

Yes. Misusing a resale certificate, such as using it for personal or non‑resale purchases, can result in serious penalties.

Under South Carolina law, a purchaser who fraudulently uses a resale certificate may be liable for the unpaid tax plus a penalty of 5% of the tax for each month the tax remains unpaid, up to a maximum of 50%. Additional penalties or legal actions may also apply.

Does an South Carolina Resale Certificate Expire?

No. A South Carolina resale certificate (Form ST‑8A) does not have a fixed expiration date. However, it is only valid as long as your South Carolina Sales Tax Permit remains active. If your permit is revoked or becomes inactive, your resale certificate is no longer valid.

How Do I Verify a Resale Certificate in South Carolina?

To confirm a buyer’s resale certificate:

• Request a properly completed Form ST‑8A from the purchaser.
• Check the South Carolina Retail License Number listed on the form.
• Use the South Carolina Department of Revenue Retail License Verification Tool to verify that the permit is valid and active.

How TaxHero Can Help

You don’t have to complicate managing sales tax compliance and resale certificates in South Carolina. TaxHero simplifies the process, from keeping your South Carolina 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 South Carolina process today!