Uniform Resale Certificate
Border states uniform sale for resale certificate the four border states of arizona california new mexico and texas together with the united mexican states have formed the border states caucus to work out programs to promote trade in the southwest region of the united states of america in accordance with the objectives set out.
Uniform resale certificate. Form st 120 resale certificate is a sales tax exemption certificate. This certificate is only for use by a purchaser who. The certificate is currently accepted by 38 other states. Border states uniform sale for resale certificate the four border states of arizona california new mexico and texas together with the united mexican states have formed the border states caucus to work out programs to promote trade in the southwest region of the united states of america in accordance with the objectives set out under nafta.
The resale certificate can be utilized when purchasing items specifically for resale. The issuer and the recipient have the responsibility of determin ing the proper use of this certificate under applicable laws in each state as these may. To apply the certificate the buyer must first present the seller with their written certificate which legally documents the exemption. Uniform sales use tax exemption certificate the commission has developed a uniform sales and use tax certificate that 38 states have indicated is acceptable for use as a blanket resale certificate and for similar purposes.
North carolina allows the use of the multijurisdictional uniform sales and use tax certificate created by the multistate tax commission for appropriate purchases for resale. Uniform sales use tax certificatemultijurisdiction the below listed states have indicated that this form of certificate is acceptable subject to the notes on pages 2 4. The exemption certificate is utilized for the majority of tax exempt purchases. A new certificate does not need to be made for each transaction.
The forms can be downloaded on this page. New york does permit the use of a blanket resale certificate which means a single certificate on file with the vendor can be re used for all exempt purchases made from that vendor.