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The seller must maintain a properly completed certificate to avoid collecting tax, and the buyer agrees to remit tax if the tax-free property or services are used in a taxable manner, subject to state law.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/uniform-sales-use-tax-resale-certificatemultijurisdiction/302289/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/uniform-sales-use-tax-resale-certificatemultijurisdiction/302289.png","ImageObject",442,249,{"name":42,"@type":43},"River Wang","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-24","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":30},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"What is the purpose of this resale certificate?","Question",{"text":62,"@type":63},"It documents that the buyer’s purchases qualify for sales/use tax resale or exemption treatment, subject to the rules of the listed states and cities.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"What happens if the seller does not have this completed certificate?",{"text":67,"@type":63},"The seller is obliged to collect sales/use tax for the state where the property or service is delivered.",{"name":69,"@type":60,"acceptedAnswer":70},"When must the buyer pay tax even if purchases were made tax-free?",{"text":71,"@type":63},"If the buyer uses or consumes the tax-free property or service in a way that makes it subject to sales/use tax, the buyer must pay the tax when state law requires or inform the seller for added tax billing.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},302289,1790110225,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,112,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":110,"slug":111},17,40,"forms",{"id":113,"doc_module":22,"doc_module_name":25,"category_name":114,"show_sort_weight":115,"slug":116},18,"Letters",30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":109,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":30,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":135,"language":136,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":12,"update_tm":140,"read_time":30},1099514067438,"https://ap-avatar.wpscdn.com/avatar/100002539ee87300030?x-image-process=image/resize,m_fixed,w_180,h_180&k=1780474512215547542","UNIFORM SALES & USE TAX RESALE CERTIFICATE—MULTIJURISDICTION  \nThe below-listed states have indicated that this certificate is acceptable as a resale/exemption certificate for sales/use tax, subject to the instructions and notes on pages 2─6. The issuing Buyer and the recipient Seller have the responsibility to determine the proper use of this certificate under applicable laws in each state, as these may change from time to time. This form was revised as of December 9, 2020.  \nIssued to Seller:    \nAddress:    \nI certify that: is engaged or is registered as a  \nName of Firm (Buyer):   􀁆 Wholesaler  \nAddress:   􀁆 Retailer  \n   􀁆 Manufacturer  \n   􀁆 Seller  \n   􀁆 Lessor (see notes on pages 2─4)  \n  􀁆 Other (Specify)    \nand is registered for sales/use tax with the below-listed states and cities within which Seller would deliver purchases to Buyer and that any such purchases are for wholesale, resale, or ingredients or components ofa new product or service to be resold, leased, or rented in the normal course of business. Buyer is in the business of wholesaling, retailing, manufacturing, leasing (renting), or selling the following:  \nDescription of Business:    \nGeneral description of tangible property or taxable services to be purchased from the Seller:   \n| State | State Registration, Seller’s Permit, or ID Number of Purchaser | State | State Registration, Seller’s Permit, or ID Number of Purchaser |\n| --- | --- | --- | --- |\n| AL1 |  | NE |  |\n| AR |  | NJ |  |\n| AZ2 |  | NM4, 19 |  |\n| CA3 |  | NC20 |  |\n| CO4,5 |  | ND |  |\n| CT6 |  | OH21 |  |\n| FL7 |  | OK22 |  |\n| GA8 |  | PA23 |  |\n| HI4,9 |  | RI24 |  |\n| ID10 |  | SC |  |\n| IL4, 11 |  | SD25 |  |\n| IA |  | TN26 |  |\n| KS12 |  | TX27 |  |\n| KY13 |  | UT |  |\n| ME14 |  | VT28 |  |\n| MD15 |  | WA29 |  |\n| MI16 |  | WI30 |  |\n| MN17 |  |  |  |\n| MO18 |  |  |  |\n|  |  |  |  |\n\nI further certify that if any property or service so purchased tax-free is used or consumed by Buyer so as to make it subject to sales/use tax, Buyer will pay the tax due directly to the proper taxing authority when state law so provides or inform the Seller for added tax billing. This certificate shall be a part of each order that Buyer may hereafter give to Seller , unless otherwise specified, and shall be valid until canceled by Buyer in writing or revoked by the city or state.  \nUnder penalties of perjury, I swear or affirm that the information on this form is true and correct as to every material matter.  \nAuthorized Signature:    \n(Owner, Partner, or Corporate Officer, or other authorized signer of Buyer)  \nTitle:   \nDate:   \nINSTRUCTIONS  \nIn order to comply with state and local sales tax law requirements, the Seller must have in its files a properly completed exemption certificate from all of its customers (Buyers) who claim a sales/use tax exemption. If the Seller does not have this certificate, it is obliged to collect the tax for the state in which the property or service is delivered.  \nGenerally, a Buyer must be registered as a retailer for sales/use tax in states where the Buyer has sales/use tax nexus. The sales/use tax registration number(s) should be entered on this certificate. A Buyer has sales/use tax nexus in a state if the Buyer has physical presence in that state or has made sufficient sales to customers in that state to have sales/use tax economic nexus. The threshold of sales activity needed to establish sales/use tax economic nexus may differ by state. If the Buyer is entitled to claim a resale sales tax exemption or exclusion, the Buyer should complete the certificate and send it to the Seller at the time of purchase or as soon thereafter as possible. If the Buyer purchases tax free for a reason other than resale, ingredient or component exemption, the Buyer cannot use this form and must provide to the Seller the proper state exemption certificate for that specific exemption.  \nCaution:  \nMisuse of this certificate by Buyer, Seller, lessor, lessee, or the representative there","cbCaihlEz9BoNYaJ","https://ap.wps.com/l/cbCaihlEz9BoNYaJ","pdf",354072,8,"English","# Certificate Overview\n## Buyer Certification and Tax-Free Use Conditions\n# Instructions\n## Seller File Requirements\n## Buyer Nexus and Registration Guidance\n## Proper Use and Misuse Warnings\n# State Notes","[{\"question\":\"What is the purpose of this resale certificate?\",\"answer\":\"It documents that the buyer’s purchases qualify for sales/use tax resale or exemption treatment, subject to the rules of the listed states and cities.\"},{\"question\":\"What happens if the seller does not have this completed certificate?\",\"answer\":\"The seller is obliged to collect sales/use tax for the state where the property or service is delivered.\"},{\"question\":\"When must the buyer pay tax even if purchases were made tax-free?\",\"answer\":\"If the buyer uses or consumes the tax-free property or service in a way that makes it subject to sales/use tax, the buyer must pay the tax when state law requires or inform the seller for added tax billing.\"}]","UNIFORM SALES & USE TAX RESALE CERTIFICATE—MULTIJURISDICTION | PDF",1789791677]