[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303632-105":53,"doc-detail-303632-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","memo-re-uniform-sales-use-tax-exemption-certificate","Memo - Re-Uniform Sales & Use Tax Exemption Certificate","","Memorandum to the Uniformity Committee from Richard Cram discussing updates to the MTC Uniform Sales & Use Tax Exemption Certificate in the post-Wayfair economic nexus environment. It explains permissible use as a resale exemption by resellers or as an ingredient/component exemption by manufacturers, and the conditions under which sellers registered in their home state may need to register in destination states. It recommends adding language requiring entry of the relevant sales/use tax registration number when physical presence or economic nexus exists, and outlines how the certificate can be revised and republished.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/memo-re-uniform-sales-use-tax-exemption-certificate/303632/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/memo-re-uniform-sales-use-tax-exemption-certificate/303632.png","ImageObject",442,249,{"name":88,"@type":89},"River Wang","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-30","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":47},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the permitted purpose of the MTC Uniform Sales & Use Tax Exemption Certificate?","Question",{"text":108,"@type":109},"It may be used as a resale exemption certificate by a reseller, or as an “ingredient/component” exemption certificate by a manufacturer reselling manufactured products. It cannot be used to claim other types of exemptions.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How does the post-Wayfair economic nexus environment affect use of the certificate?",{"text":113,"@type":109},"If a remote seller exceeds a state’s economic nexus threshold, the seller must register and collect that state’s sales/use tax. As economic nexus rules expand, instances where the certificate can be used without destination-state registration should decrease.",{"name":115,"@type":106,"acceptedAnswer":116},"What language is suggested to be added to the certificate form?",{"text":117,"@type":109},"The memo suggests adding language requiring a reseller using the certificate to enter its sales/use tax registration number for the state where the certificate form is being used when the reseller has physical presence or economic nexus in that state.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303632,1790221425,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":47,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":79},1099514067438,"https://ap-avatar.wpscdn.com/avatar/100002539ee87300030?x-image-process=image/resize,m_fixed,w_180,h_180&k=1780474512215547542","MEMORANDUM  \nTo: Uniformity Committee  \nFrom: Richard Cram  \nRe: MTC Uniform Sales & Use Tax Exemption Certificate  \nFor: MTC Uniformity Committee Meeting  \nDate: August 6, 2019  \nBackground  \nFor many years, the MTC has published on its website the Uniform Sales & Use Tax Exemption Certificate (current version attached) . The form lists the states that will accept it on the front, and also contains footnotes describing any conditions or restrictions on the use of the certificate that a particular state may impose. In general, the certificate can be used as a resale exemption certificate by a reseller, or as an“ingredient/component” exemption certificate by a manufacturer reselling manufactured products. It cannot be used to claim any other type of exemption. Its most popular use is by resellers or manufacturers registered for sales/use tax in their“home state”(where they are physically located) but wanting to purchase for resale items/ingredients/components from a vendor in another state, or from a vendor drop-shipping items to another state. If the vendor’s state will accept the form, thereseller/manufacturer can enter its “home state” registration number on the form and claim the resale exemption, even though that reseller/manufacturer may not be registered in the vendor’s state. The reseller/manufacturer may not have had any“physical presence” nexus in the vendor’s state, so otherwise would not be obligated to register in that state.  \nIn the post-Wayfair world, all but a few sales tax states have enacted sales/use tax economic nexus provisions, and those few will likely adopt such provisions by next year. In the economic nexus environment, once the remote seller exceeds a state’s economic nexus threshold, the remote seller is obligated to register and collect that state’s sales/use tax. The only time a remote seller registered in its “home state” but making sales into another state would not need to be registered in that destination state, would be if the remote seller’s sales activity fell below the economic nexus  \nthreshold of that destination state. The instances when it would be proper to use the MTC Uniform Sales & Use Tax Exemption Certificate without the reseller being registered in the destination state should drastically shrink in this new environment.  \nThe MTC Uniform Sales & Use Tax Exemption Certificate continues to be very popular with remote sellers. MTC staff receives a lot of inquiries concerning its use. The Streamlined Sales and Use Tax Agreement (SSUTA) has developed generic exemption certificates that Member States in the SSUTA will honor. Many of those states are also listed on the MTC Uniform Sales & Use Tax Exemption Certificate, so will honor either the SSUTA generic certificates or the MTC certificate. States that are not Members of the SSUTA do not accept the generic SSUTA certificates. For states that are not Member States in SSUTA but are listed as accepting the MTC Uniform Sales & Use Tax Exemption Certificate, that certificate remains the only resale exemption certificate form that can be used in multiple states. Businesses continue to find very useful the availability of a resale exemption certificate form that can be used in multiple states.  \nIssue  \nStates listed on the MTC Uniform Sales & Use Tax Exemption Certificate need to update the MTC staff on whether or how those states’ acceptance of that form has changed in the post-Wayfair environment, and whether any notes pertaining to particular states should be revised.  \nDiscussion  \nIt is suggested that language be added to the certificate form stating that in the postWayfair environment, a reseller using it is required to enter its sales/use tax registration number for the state in which the certificate form is being used if thereseller has either physical presence or economic nexus with that state (i.e., thereseller’s sales activity into that state has exceeded the economic nexus threshold) . The following is suggested language to be ","cbCaial3B60lA8EJ","https://ap.wps.com/l/cbCaial3B60lA8EJ","pdf",483897,10,"English","# Background\n## Issue\n## Discussion\n# UNIFORM SALES & USE TAX EXEMPTION/RESALE CERTIFICATE—MULTIJURISDICTION","[{\"question\":\"What is the permitted purpose of the MTC Uniform Sales \\u0026 Use Tax Exemption Certificate?\",\"answer\":\"It may be used as a resale exemption certificate by a reseller, or as an “ingredient/component” exemption certificate by a manufacturer reselling manufactured products. It cannot be used to claim other types of exemptions.\"},{\"question\":\"How does the post-Wayfair economic nexus environment affect use of the certificate?\",\"answer\":\"If a remote seller exceeds a state’s economic nexus threshold, the seller must register and collect that state’s sales/use tax. As economic nexus rules expand, instances where the certificate can be used without destination-state registration should decrease.\"},{\"question\":\"What language is suggested to be added to the certificate form?\",\"answer\":\"The memo suggests adding language requiring a reseller using the certificate to enter its sales/use tax registration number for the state where the certificate form is being used when the reseller has physical presence or economic nexus in that state.\"}]","Memo - Re-Uniform Sales & Use Tax Exemption Certificate | PDF",1789805789]