What do I need on file from customers I didn't charge sales tax to, and how long do I have to keep it?

The document you need on file from a customer you didn't charge tax to

To comply with state and local sales tax law requirements the Seller must have on file 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. (jurisdiction: United States — the states and jurisdictions listed on page 1 of this certificate, entity_scope: Sellers accepting, and Buyers issuing, the Uniform Sales & Use Tax Resale Certificate — Multijurisdiction for resale purchases, conditions: Applies to use of the Multistate Tax Commission Uniform Sales & Use Tax Resale Certificate — Multijurisdiction, revised October 14, 2022)

“In 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.”

When a purchaser claims an exemption, the seller must obtain the purchaser's identifying information and the reason for claiming the tax exemption at the time of the purchase, as determined by the Governing Board. (jurisdiction: United States — the member states of the Streamlined Sales and Use Tax Agreement, entity_scope: sellers and purchasers in sales sourced to an SSUTA member state; the obligation stated runs to the member state, conditions: SSUTA text as amended through December 19, 2025)

“1. The seller shall obtain identifying information of the purchaser and the reason for claiming a tax exemption at the time of the purchase as determined by the Governing Board.”

A purchaser must use the correct exemption certificate and complete it properly before giving it to the seller, and the certificate must include all of the following: the date it was prepared; the purchaser's name and address; the seller's name and address; the identification number on the purchaser's Certificate of Authority (some certificates do not require this or may require another identifying number); the purchaser's or an authorized representative's signature; and any other information required by that particular certificate. (jurisdiction: New York State (New York State and local sales and use tax), entity_scope: Purchasers and sellers in New York State sales tax transactions)

“As a purchaser, you must use the correct exemption certificate, and complete it properly before giving it to the seller. The exemption certificate must include all the following: the date it was prepared; the purchaser’s name and address; the seller’s name and address; the identification number on the purchaser’s Certificate of Authority (some exemption certificates don’t require this, or may require another identifying number; see the certificate’s instructions); the purchaser’s signature, or an authorized representative’s signature; and any other information required by that particular certificate.”

Where no specific certificate form is prescribed, the certification must be in writing and must include the date; the signature of the purchaser, the purchaser's agent or the purchaser's employee; the purchaser's name and address; the purchaser's seller's permit number, or, if the purchaser is not required to hold a seller's permit, a notation to that effect and the reason; a description of the property purchased under the certificate; and a statement of the manner in which or purpose for which the property will be used so as to make the sales tax inapplicable to the sale. (jurisdiction: California, United States, entity_scope: Sellers (retailers) subject to the California sales and use tax and their purchasers, conditions: Applies only where no specific form of certificate is prescribed by another regulation)

“Where no specific form of certificate is prescribed, the certification must be in writing and include the date; the signature of the purchaser, the purchaser's agent, or the purchaser's employee; the name and address of the purchaser; the number of the purchaser's seller's permit, or if the purchaser is not required to hold a seller's permit, a notation to that effect and the reason; a description of the property purchased under the certificate; and a statement of the manner in which or the purpose for which the property will be used so as to make the sales tax inapplicable to the sale.”

A resale certificate must state that the property described is purchased for resale and must contain the phrase "for resale"; phrases such as "non-taxable" or "exempt" or similar terminology are not acceptable, and the property must be described either by an itemized list or by a general description of the kind of property to be purchased for resale. (jurisdiction: California, United States (California Code of Regulations, Title 18, Division 2, Chapter 4 - California Sales and Use Tax), entity_scope: Sellers of tangible personal property subject to California sales and use tax and their purchasers, effective_from: 2016-07-01)

“(D) A statement that the property described in the document is purchased for resale. The document must contain the phrase "for resale." The use of phrases such as "non-taxable," "exempt," or similar terminology is not acceptable. The property to be purchased under the certificate must be described either by an itemized list of the particular property to be purchased for resale, or by a general description of the kind of property to be purchased for resale.”

The seller is not required to verify the purchaser's ID number or to determine the purchaser's registration requirements. (jurisdiction: United States — the member states of the Streamlined Sales and Use Tax Agreement, entity_scope: sellers and purchasers in sales sourced to an SSUTA member state; the obligation stated runs to the member state, conditions: SSUTA text as amended through December 19, 2025; Appendix E, Disclosed Practice Number 9 (adopted October 6 and December 22, 2022), which states that member states are required to follow Disclosed Practices 9.1.A, 9.1.B and 9.1.C to be in compliance with the SSUTA)

“9.1.A.i. The seller is not required to verify the purchaser’s ID number or determine the purchaser's registration requirements. (SSUTA Rule 317.A.6.g)”

The customer's sales tax permit number, or a copy of the customer's permit, is not a substitute for a resale certificate and does not relieve a seller's responsibility for collecting sales tax. (jurisdiction: Texas (State of Texas sales and use tax administered by the Texas Comptroller of Public Accounts), entity_scope: Sellers of taxable items subject to Texas sales and use tax)

“While resale certificates require the purchaser’s Texas taxpayer number, the customer's sales tax permit number or a copy of the customer's permit is not a substitute for a resale certificate and does not relieve a seller’s responsibility for collecting sales tax.”

What the certificate must contain, and what you check before relying on it

See To comply with state and local sales tax law requirements the Seller must have on file 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.

See When a purchaser claims an exemption, the seller must obtain the purchaser's identifying information and the reason for claiming the tax exemption at the time of the purchase, as determined by the Governing Board.

See A purchaser must use the correct exemption certificate and complete it properly before giving it to the seller, and the certificate must include all of the following: the date it was prepared; the purchaser's name and address; the seller's name and address; the identification number on the purchaser's Certificate of Authority (some certificates do not require this or may require another identifying number); the purchaser's or an authorized representative's signature; and any other information required by that particular certificate.

See Where no specific certificate form is prescribed, the certification must be in writing and must include the date; the signature of the purchaser, the purchaser's agent or the purchaser's employee; the purchaser's name and address; the purchaser's seller's permit number, or, if the purchaser is not required to hold a seller's permit, a notation to that effect and the reason; a description of the property purchased under the certificate; and a statement of the manner in which or purpose for which the property will be used so as to make the sales tax inapplicable to the sale.

See A resale certificate must state that the property described is purchased for resale and must contain the phrase "for resale"; phrases such as "non-taxable" or "exempt" or similar terminology are not acceptable, and the property must be described either by an itemized list or by a general description of the kind of property to be purchased for resale.

See The seller is not required to verify the purchaser's ID number or to determine the purchaser's registration requirements.

See The customer's sales tax permit number, or a copy of the customer's permit, is not a substitute for a resale certificate and does not relieve a seller's responsibility for collecting sales tax.

How long you must keep it

The seller must keep the exemption certificate for at least three years, measured from the due date of the sales tax return on which the last sale using that certificate was reported. (jurisdiction: New York State (New York State and local sales and use tax), entity_scope: Sellers/vendors accepting New York sales tax exemption certificates)

“You must keep the exemption certificate for at least three years from the due date of the sales tax return on which the last sale using the exemption certificate was reported.”

Selling dealers must keep exemption affidavits, exemption certificates, copies of Consumer's Certificates of Exemption, transaction authorization numbers, vendor authorization numbers, and other documentation required by this rule, other sections of rule Chapter 12A-1, F.A.C., or suggested in Taxpayer Information Publications, until the tax imposed by Chapter 212, F.S. may no longer be determined and assessed under Section 95.091(3), F.S. (jurisdiction: Florida, United States, entity_scope: selling dealers and purchasers in transactions subject to the sales and use tax imposed under Chapter 212, F.S., conditions: retention runs until the Chapter 212, F.S. tax may no longer be determined and assessed under Section 95.091(3), F.S.)

“Selling dealers must maintain exemption affidavits, exemption certificates, copies of Consumer�s Certificates of Exemption, transaction authorization number, vendor authorization number, and other documentation required under the provisions of this rule, other rule sections of rule Chapter 12A-1, F.A.C., or suggested in Taxpayer Information Publications, until tax imposed by Chapter 212, F.S., may no longer be determined and assessed under Section 95.091(3), F.S.”

All records required to be retained under Regulation 1698 must be preserved for a period of not less than four years, unless the State Board of Equalization authorizes in writing their destruction within a lesser period. (jurisdiction: California, United States, entity_scope: Taxpayers under the California Sales and Use Tax Law as defined in Regulation 1698(a)(6) — every seller or retailer of tangible personal property in California, every person storing, using or otherwise consuming such property in California purchased from a retailer, and every lessor and lessee of tangible personal property for use in California, effective_from: 2016-10-01)

“All records required to be retained under this regulation must be preserved for a period of not less than four years unless the State Board of Equalization authorizes in writing their destruction within a lesser period.”

A seller must retain in its records, for four years, the resale certificates it accepts, in order to substantiate claims that a sale was for resale and therefore exempt from tax; this statement does not identify the event from which the four years is measured. (jurisdiction: Texas (State of Texas sales and use tax administered by the Texas Comptroller of Public Accounts), entity_scope: Sellers of taxable items subject to Texas sales and use tax)

“You must retain the resale certificates in your records (for four years) that you accept to substantiate claims that a sale was for resale and therefore exempt from tax.”

The event the retention clock runs from

See The seller must keep the exemption certificate for at least three years, measured from the due date of the sales tax return on which the last sale using that certificate was reported.

See Selling dealers must keep exemption affidavits, exemption certificates, copies of Consumer's Certificates of Exemption, transaction authorization numbers, vendor authorization numbers, and other documentation required by this rule, other sections of rule Chapter 12A-1, F.A.C., or suggested in Taxpayer Information Publications, until the tax imposed by Chapter 212, F.S. may no longer be determined and assessed under Section 95.091(3), F.S.

See All records required to be retained under Regulation 1698 must be preserved for a period of not less than four years, unless the State Board of Equalization authorizes in writing their destruction within a lesser period.

See A seller must retain in its records, for four years, the resale certificates it accepts, in order to substantiate claims that a sale was for resale and therefore exempt from tax; this statement does not identify the event from which the four years is measured.

Why the sale carried no tax — and which reasons need a customer document at all

See The customer's sales tax permit number, or a copy of the customer's permit, is not a substitute for a resale certificate and does not relieve a seller's responsibility for collecting sales tax.

A sale for resale is not subject to sales tax. (jurisdiction: California, United States (California Code of Regulations, Title 18, Division 2, Chapter 4 - California Sales and Use Tax), entity_scope: Sellers of tangible personal property subject to California sales and use tax, effective_from: 2016-07-01)

“A sale for resale is not subject to sales tax.”

Certain sales are always exempt from tax, and for those items or services a purchaser does not need an exemption certificate. (jurisdiction: New York State (New York State and local sales and use tax), entity_scope: Purchasers and sellers in New York State sales tax transactions)

“Certain sales are always exempt from tax. This means a purchaser does not need an exemption certificate to make purchases of these items or services.”

The United States Government and its federal agencies are not required to obtain a Consumer's Certificate of Exemption. (jurisdiction: Florida, United States, entity_scope: the United States Government and its federal agencies purchasing in Florida)

“The United States Government or any of its federal agencies is not required to obtain a Consumer�s Certificate of Exemption.”

A purchaser holding a Direct Pay Permit, Temporary Tax Exemption Permit or other Chapter 212 permit or exemption certificate is not required to give the selling dealer a copy of its Annual Resale Certificate for tax exempt purchases authorized under that permit or certificate. (jurisdiction: Florida, United States, entity_scope: purchasers holding permits or exemption certificates issued under Chapter 212, F.S., effective_from: 2025-12-29, conditions: Florida sales and use tax imposed by Chapter 212, F.S.)

“(f) Purchasers who are holders of a Direct Pay Permit, Temporary Tax Exemption Permit, or other permits or exemption certificates issued pursuant to Chapter 212, F.S., are not required to extend or provide copies of their Annual Resale Certificate to the selling dealer to make tax exempt purchases authorized under the Direct Pay Permit, Temporary Tax Exemption Permit, or other exemption certificates or permits issued pursuant to Chapter 212, F.S.”

Partly established. Established: a purchase for resale as a ground on which a sale may be made without tax being charged (S14); an exempt purchaser or organisation as a ground on which a sale may be made without tax being charged (S29); an item or use that is not taxed as a ground on which a sale may be made without tax being charged (S16). Missing: the absence of an obligation to collect in the jurisdiction as a ground on which a sale may be made without tax being charged; which of those grounds is evidenced by a document obtained from the purchaser and which rests instead on the nature of the item or on the seller having no duty to collect.

Sorting your untaxed sales by reason before chasing paperwork

See The customer's sales tax permit number, or a copy of the customer's permit, is not a substitute for a resale certificate and does not relieve a seller's responsibility for collecting sales tax.

See A sale for resale is not subject to sales tax.

See Certain sales are always exempt from tax, and for those items or services a purchaser does not need an exemption certificate.

See The United States Government and its federal agencies are not required to obtain a Consumer's Certificate of Exemption.

See A purchaser holding a Direct Pay Permit, Temporary Tax Exemption Permit or other Chapter 212 permit or exemption certificate is not required to give the selling dealer a copy of its Annual Resale Certificate for tax exempt purchases authorized under that permit or certificate.

Not established from an authoritative source.

When the document has to be in your hands

See When a purchaser claims an exemption, the seller must obtain the purchaser's identifying information and the reason for claiming the tax exemption at the time of the purchase, as determined by the Governing Board.

A purchaser must give the seller the properly completed certificate within 90 days of the time the sale is made; the bulletin states the certificate is preferably given at the time of the sale. (jurisdiction: New York State (New York State and local sales and use tax), entity_scope: Purchasers and sellers in New York State sales tax transactions, conditions: certificate must be properly completed)

“A purchaser must give the seller the properly completed certificate within 90 days of the time the sale is made, but preferably at the time of the sale.”

A state must relieve a seller of the tax that would otherwise apply if the seller obtains a fully completed exemption certificate, or captures the relevant data elements required under the Agreement, within 90 days after the date of sale; a member state may allow a period longer than 90 days. (jurisdiction: United States — the member states of the Streamlined Sales and Use Tax Agreement, entity_scope: sellers and purchasers in sales sourced to an SSUTA member state; the obligation stated runs to the member state, conditions: SSUTA text as amended through December 19, 2025)

“C. Each state shall relieve a seller of the tax otherwise applicable if the seller obtains a fully completed exemption certificate or captures the relevant data elements required under the Agreement within 90 days subsequent to the date of sale. A member state may provide for a period longer than 90 days for the seller to obtain necessary information.”

A certificate is timely if given at any time before the seller bills the purchaser, or any time within the seller's normal billing and payment cycle, or any time at or prior to delivery of the property to the purchaser. (jurisdiction: California, United States, entity_scope: Sellers (retailers) subject to the California sales and use tax and their purchasers)

“A certificate will be considered timely if it is given at any time before the seller bills the purchaser for the property, or any time within the seller's normal billing and payment cycle, or any time at or prior to delivery of the property to the purchaser.”

A resale certificate that is not timely taken is not retroactive and will not relieve the seller of liability for the tax. (jurisdiction: California, United States (California Code of Regulations, Title 18, Division 2, Chapter 4 - California Sales and Use Tax), entity_scope: Sellers of tangible personal property subject to California sales and use tax, effective_from: 2016-07-01)

“A resale certificate which is not timely taken is not retroactive and will not relieve the seller of the liability for the tax.”

The selling dealer may obtain a transaction authorization number prior to or at the point-of-sale using the Department's online Certificate Verification System, its FL Tax-Verify mobile application, or its automated toll-free verification telephone system. (jurisdiction: Florida, United States, entity_scope: selling dealers and purchasers in transactions subject to the sales and use tax imposed under Chapter 212, F.S.)

“The selling dealer may obtain a transaction authorization number prior to or at the point-of-sale by using the Department�s online Certificate Verification System at floridarevenue.com/taxes/certificates, by using the Department�s FL Tax-Verify mobile application, or by calling the Department�s automated nationwide toll-free verification system at 1(877)357-3725.”

In Illinois, if a purchaser fails to provide a certificate of resale at the time of sale, the seller must charge the purchaser tax. (jurisdiction: United States — Illinois, entity_scope: Sellers accepting, and Buyers issuing, the Uniform Sales & Use Tax Resale Certificate — Multijurisdiction for resale purchases, conditions: Applies to use of the Multistate Tax Commission Uniform Sales & Use Tax Resale Certificate — Multijurisdiction, revised October 14, 2022)

“If a purchaser fails to provide a certificate of resale at the time of sale in Illinois, the seller must charge the purchaser tax.”

Getting it late: after the sale, and after the auditor asks

See When a purchaser claims an exemption, the seller must obtain the purchaser's identifying information and the reason for claiming the tax exemption at the time of the purchase, as determined by the Governing Board.

See A purchaser must give the seller the properly completed certificate within 90 days of the time the sale is made; the bulletin states the certificate is preferably given at the time of the sale.

See A state must relieve a seller of the tax that would otherwise apply if the seller obtains a fully completed exemption certificate, or captures the relevant data elements required under the Agreement, within 90 days after the date of sale; a member state may allow a period longer than 90 days.

See A certificate is timely if given at any time before the seller bills the purchaser, or any time within the seller's normal billing and payment cycle, or any time at or prior to delivery of the property to the purchaser.

See A resale certificate that is not timely taken is not retroactive and will not relieve the seller of liability for the tax.

See The selling dealer may obtain a transaction authorization number prior to or at the point-of-sale using the Department's online Certificate Verification System, its FL Tax-Verify mobile application, or its automated toll-free verification telephone system.

See In Illinois, if a purchaser fails to provide a certificate of resale at the time of sale, the seller must charge the purchaser tax.

Taking a certificate in good faith — and when good faith won't save you

The seller must exercise ordinary care when accepting a certificate, and could be held liable for the uncollected sales tax if the seller knew the purchase was not for an exempt purpose or knew the certificate was false or fraudulent. (jurisdiction: New York State (New York State and local sales and use tax), entity_scope: Sellers/vendors accepting New York sales tax exemption certificates)

“You must exercise ordinary care when accepting a certificate. You could be held liable for the sales tax you didn’t collect if you knew that the purchase was not for an exempt purpose, or you knew that the certificate was false or fraudulent.”

In the absence of evidence to the contrary, a seller is presumed to have taken a resale certificate in good faith if the certificate contains the essential elements described in subdivision (b)(1) and otherwise appears to be valid on its face. (jurisdiction: California, United States (California Code of Regulations, Title 18, Division 2, Chapter 4 - California Sales and Use Tax), entity_scope: Sellers of tangible personal property subject to California sales and use tax, effective_from: 2016-07-01, conditions: absence of evidence to the contrary)

“In absence of evidence to the contrary, a seller will be presumed to have taken a resale certificate in good faith if the resale certificate contains the essential elements as described in subdivision (b)(1) and otherwise appears to be valid on its face.”

If the seller obtains the certificate or other information described in subsection (D)(1), the member state must relieve the seller of any liability for the tax on the transaction, unless it is discovered through the audit process that the seller had knowledge or reason to know at the time the information was provided that the exemption information was materially false, or the seller otherwise knowingly participated in activity intended to purposefully evade the tax properly due; the state must establish that the seller had that knowledge or reason to know. (jurisdiction: United States — the member states of the Streamlined Sales and Use Tax Agreement, entity_scope: sellers and purchasers in sales sourced to an SSUTA member state; the obligation stated runs to the member state, conditions: SSUTA text as amended through December 19, 2025)

“2. If the seller obtains the information described in subsection (D)(1) of this section, the member state shall relieve the seller of any liability for the tax on the transaction unless it is discovered through the audit process that the seller had knowledge or had reason to know at the time such information was provided that the information relating to the exemption claimed was materially false or the seller otherwise knowingly participated in activity intended to purposefully evade the tax that is properly due on the transaction. The state must establish that the seller had knowledge or had reason to know at the time the information was provided that the information was materially false.”

A selling dealer who accepts in good faith a copy of a Consumer's Certificate of Exemption that appears valid and current on its face will not be liable for applicable tax due on sales to the entity or subject to other punitive actions. (jurisdiction: Florida, United States, entity_scope: selling dealers and purchasers in transactions subject to the sales and use tax imposed under Chapter 212, F.S., conditions: acceptance must be in good faith; the certificate copy must appear valid and current on its face)

“However, a selling dealer who accepts in good faith a copy of a Consumer�s Certificate of Exemption that appears valid and current on its face will not be liable for any applicable tax due on sales to the entity or subject to other punitive actions.”

A seller is not relieved from personal liability for the amount of tax where the seller fraudulently fails to collect the tax, or solicits purchasers to participate in an unlawful claim of exemption. (jurisdiction: Washington State (United States), entity_scope: sellers required to collect tax under chapter 82.08 RCW)

“Sellers are not relieved from personal liability for the amount of tax if they fraudulently fail to collect the tax or if they solicit purchasers to participate in an unlawful claim of exemption.”

In Illinois 'good faith' is not the standard of care for a retailer: a retailer is not required to determine whether the purchaser actually intends to resell the item, but must confirm that the purchaser has a valid registration or resale number at the time of purchase. (jurisdiction: United States — Illinois, entity_scope: Sellers accepting, and Buyers issuing, the Uniform Sales & Use Tax Resale Certificate — Multijurisdiction for resale purchases, conditions: Applies to use of the Multistate Tax Commission Uniform Sales & Use Tax Resale Certificate — Multijurisdiction, revised October 14, 2022)

““Good faith” is not the standard of care to be exercised by a retailer in Illinois. A retailer in Illinois is not required to determine whether the purchaser actually intends to resell the item. Instead, a retailer must confirm that the purchaser has a valid registration or resale number at the time of purchase.”

In those cases an exemption certificate should not be obtained; instead the facts and documentation of the transaction must support the exemption. (jurisdiction: California, United States, entity_scope: Sellers (retailers) subject to the California sales and use tax and their purchasers, conditions: Applies to the cases in which certification will not relieve the seller of liability)

“In such cases, an exemption certificate should not be obtained but rather the facts and documentation of the transaction must support the exemption.”

Accepting an exemption certificate does not relieve the seller from personal liability for the amount of tax where the purchaser claims an entity-based exemption and both of the stated conditions are met: the subject of the transaction is actually received by the purchaser at a location the seller operates in Washington, and Washington provides an exemption certificate that clearly and affirmatively indicates the claimed exemption is not available in Washington. (jurisdiction: Washington State (United States), entity_scope: sellers accepting an exemption certificate for an entity-based exemption where receipt occurs at the seller's Washington location, conditions: purchaser claims an entity-based exemption; subject of the transaction actually received by the purchaser at a location operated by the seller in Washington; Washington provides an exemption certificate clearly and affirmatively indicating the claimed exemption is not available in Washington)

“Sellers are not relieved from personal liability for the amount of tax if they accept an exemption certificate from a purchaser claiming an entity-based exemption if: (a) The subject of the transaction sought to be covered by the exemption certificate is actually received by the purchaser at a location operated by the seller in Washington; and (b) Washington provides an exemption certificate that clearly and affirmatively indicates that the claimed exemption is not available in Washington.”

Circumstances in which accepting a certificate does not protect you

See The seller must exercise ordinary care when accepting a certificate, and could be held liable for the uncollected sales tax if the seller knew the purchase was not for an exempt purpose or knew the certificate was false or fraudulent.

See In the absence of evidence to the contrary, a seller is presumed to have taken a resale certificate in good faith if the certificate contains the essential elements described in subdivision (b)(1) and otherwise appears to be valid on its face.

See If the seller obtains the certificate or other information described in subsection (D)(1), the member state must relieve the seller of any liability for the tax on the transaction, unless it is discovered through the audit process that the seller had knowledge or reason to know at the time the information was provided that the exemption information was materially false, or the seller otherwise knowingly participated in activity intended to purposefully evade the tax properly due; the state must establish that the seller had that knowledge or reason to know.

See A selling dealer who accepts in good faith a copy of a Consumer's Certificate of Exemption that appears valid and current on its face will not be liable for applicable tax due on sales to the entity or subject to other punitive actions.

See A seller is not relieved from personal liability for the amount of tax where the seller fraudulently fails to collect the tax, or solicits purchasers to participate in an unlawful claim of exemption.

See In Illinois 'good faith' is not the standard of care for a retailer: a retailer is not required to determine whether the purchaser actually intends to resell the item, but must confirm that the purchaser has a valid registration or resale number at the time of purchase.

See In those cases an exemption certificate should not be obtained; instead the facts and documentation of the transaction must support the exemption.

See Accepting an exemption certificate does not relieve the seller from personal liability for the amount of tax where the purchaser claims an entity-based exemption and both of the stated conditions are met: the subject of the transaction is actually received by the purchaser at a location the seller operates in Washington, and Washington provides an exemption certificate that clearly and affirmatively indicates the claimed exemption is not available in Washington.

One-off certificates and blanket certificates for continuing sales

A purchaser who routinely makes similar purchases from a seller may prefer to use a blanket certificate, which lets the purchaser give the seller one exemption certificate covering all similar purchases instead of a separate certificate for each purchase; this option is available for many types of exemption certificates. (jurisdiction: New York State (New York State and local sales and use tax), entity_scope: Purchasers and sellers in New York State sales tax transactions, conditions: purchaser routinely makes similar purchases from the same seller; available for many types of exemption certificates, not all)

“If you routinely make similar purchases from a seller, you may prefer to use a blanket certificate . This allows you to give your seller one exemption certificate to cover all similar purchases, rather than a separate certificate for each purchase. This option is available for many types of exemption certificates.”

If the purchaser's address, identification number, or any other information on the blanket certificate changes, the purchaser must give the seller an updated blanket certificate; the seller has the right to ask for an updated blanket certificate at any time; otherwise the blanket certificate remains in effect as long as the purchaser is making exempt purchases from that seller. (jurisdiction: New York State (New York State and local sales and use tax), entity_scope: Purchasers and sellers in New York State sales tax transactions)

“If your address, identification number, or any other information on the blanket certificate changes, you must give your seller an updated blanket certificate. Your seller has the right to ask you for an updated blanket certificate at any time. Otherwise, the blanket certificate remains in effect as long as you are making exempt purchases from your seller.”

Notwithstanding subsection (E), a member state may not ask a seller to renew blanket certificates or to update exemption certificate information or data elements while there is a recurring business relationship between buyer and seller, and for this purpose a recurring business relationship exists when no more than twelve months elapses between sales transactions. (jurisdiction: United States — the member states of the Streamlined Sales and Use Tax Agreement, entity_scope: sellers and purchasers in sales sourced to an SSUTA member state; the obligation stated runs to the member state, conditions: SSUTA text as amended through December 19, 2025)

“Notwithstanding the provisions of subsection (E) of this section, a member state may not request from the seller renewal of blanket certificates or updates of exemption certificate information or data elements when there is a recurring business relationship between the buyer and seller. For purposes of this section a recurring business relationship exists when a period of no more than twelve months elapses between sales transactions.”

A resale certificate remains in effect until it is revoked in writing. (jurisdiction: California, United States (California Code of Regulations, Title 18, Division 2, Chapter 4 - California Sales and Use Tax), entity_scope: Sellers of tangible personal property subject to California sales and use tax and their purchasers, effective_from: 2016-07-01)

“A resale certificate remains in effect until revoked in writing.”

For purchasers who purchase on account on a continual basis, the selling dealer may rely on the Annual Resale Certificate beyond its expiration date and is not required to obtain a new certificate each calendar year. (jurisdiction: Florida, United States, entity_scope: selling dealers making sales for resale in Florida, effective_from: 2025-12-29, conditions: Florida sales and use tax imposed by Chapter 212, F.S.; applies to sales made to purchasers who purchase on account from a dealer on a continual basis)

“2. For sales made to purchasers who purchase on account from a dealer on a continual basis, the selling dealer may rely upon the Annual Resale Certificate beyond the expiration date of the certificate and is not required to obtain a new annual resale certificate each calendar year.”

In Michigan blanket certificates are effective for four years unless a lesser period is mutually agreed to and stated on the certificate. (jurisdiction: United States — Michigan, entity_scope: Sellers accepting, and Buyers issuing, the Uniform Sales & Use Tax Resale Certificate — Multijurisdiction for resale purchases, conditions: Applies to use of the Multistate Tax Commission Uniform Sales & Use Tax Resale Certificate — Multijurisdiction, revised October 14, 2022)

“Michigan: Blanket certificates are effective for a period of four years unless a lesser period is mutually agreed to and stated on this certificate.”

A dealer selling taxable property, services or admissions to an exempt entity before the issue date or after the expiration date shown on that entity's Consumer's Certificate of Exemption is required to collect tax. (jurisdiction: Florida, United States, entity_scope: selling dealers and purchasers in transactions subject to the sales and use tax imposed under Chapter 212, F.S.)

“Any dealer selling taxable property, services, or admissions to an exempt entity prior to the date of issue, or after the date of expiration, indicated on the exempt entity�s Consumer�s Certificate of Exemption, is required to collect tax.”

Refreshing, expiry, and watching for a change in the customer's status

See A purchaser who routinely makes similar purchases from a seller may prefer to use a blanket certificate, which lets the purchaser give the seller one exemption certificate covering all similar purchases instead of a separate certificate for each purchase; this option is available for many types of exemption certificates.

See If the purchaser's address, identification number, or any other information on the blanket certificate changes, the purchaser must give the seller an updated blanket certificate; the seller has the right to ask for an updated blanket certificate at any time; otherwise the blanket certificate remains in effect as long as the purchaser is making exempt purchases from that seller.

See Notwithstanding subsection (E), a member state may not ask a seller to renew blanket certificates or to update exemption certificate information or data elements while there is a recurring business relationship between buyer and seller, and for this purpose a recurring business relationship exists when no more than twelve months elapses between sales transactions.

See A resale certificate remains in effect until it is revoked in writing.

See For purchasers who purchase on account on a continual basis, the selling dealer may rely on the Annual Resale Certificate beyond its expiration date and is not required to obtain a new certificate each calendar year.

See In Michigan blanket certificates are effective for four years unless a lesser period is mutually agreed to and stated on the certificate.

See A dealer selling taxable property, services or admissions to an exempt entity before the issue date or after the expiration date shown on that entity's Consumer's Certificate of Exemption is required to collect tax.

Tying each untaxed sale to the document that supports it

The seller must attach the exemption certificate to the record of the purchase or have some other method of associating the certificate with a particular sale. (jurisdiction: New York State (New York State and local sales and use tax), entity_scope: Sellers/vendors accepting New York sales tax exemption certificates)

“You must attach the exemption certificate to the record of the purchase or have some other method of associating the exemption certificate with a particular sale.”

Invoices for sales a seller claims as exempt should specify the purchasers' names so the invoices can be related to the exemption certificates. (jurisdiction: California, United States, entity_scope: Sellers (retailers) subject to the California sales and use tax and their purchasers)

“Invoices on sales claimed by a seller as exempt should specify the names of the purchasers in order to relate them to exemption certificates.”

A seller is not relieved from personal liability for the amount of the tax unless the seller maintains proper records of exempt or nontaxable transactions and provides those records to the department when the department requests them. (jurisdiction: Washington State (United States), entity_scope: sellers claiming exempt or nontaxable treatment of transactions under chapter 82.08 RCW)

“Sellers are not relieved from personal liability for the amount of the tax unless they maintain proper records of exempt or nontaxable transactions and provide them to the department when requested.”

Partly established. Established: what a state sales-tax authority requires a seller's records to show connecting each untaxed sale to the purchaser document supporting it (S41). Missing: whether documentation held with no such connection is treated as supporting the sale.

Filing so an examiner can go from a sale in the ledger to its certificate

See The seller must attach the exemption certificate to the record of the purchase or have some other method of associating the certificate with a particular sale.

See Invoices for sales a seller claims as exempt should specify the purchasers' names so the invoices can be related to the exemption certificates.

See A seller is not relieved from personal liability for the amount of the tax unless the seller maintains proper records of exempt or nontaxable transactions and provides those records to the department when the department requests them.

Required authority: primary regulator or government. Highest achieved: primary regulator or government.

Electronic certificates and scanned copies

Sales tax exemption certificates may also be issued and accepted electronically. (jurisdiction: New York State (New York State and local sales and use tax), entity_scope: Purchasers and sellers in New York State sales tax transactions)

“Sales tax exemption certificates may also be issued and accepted electronically.”

As used in Disclosed Practice Number 9, the phrase “exemption certificate” covers both paper exemption certificates and the electronic capture of the required data elements. (jurisdiction: United States — the member states of the Streamlined Sales and Use Tax Agreement, entity_scope: member states and users of the Streamlined Sales Tax Certificate of Exemption, conditions: SSUTA text as amended through December 19, 2025; Appendix E disclosed tax administration practice; under Section 335.E a member state is not found out of compliance with the Agreement for not following a tax administration practice)

“The phrase “exemption certificate” includes both paper exemption certificates and the electronic capture of the required data elements.”

A properly completed e-certificate includes the signature of the purchaser or the purchaser’s authorized representative, which in the case of an e-certificate requires an electronic signature. (jurisdiction: New York State, United States, entity_scope: Sellers (persons required to collect New York State sales and compensating use tax) and purchasers issuing resale/exemption documents, effective_from: 2007-03-01)

“A properly completed e-certificate includes the purchaser’s (or the purchaser’s authorized representative’s) signature. In the case of an e-certificate, this requires an electronic signature.”

The department requires no specific method of authentication, but the seller must make reasonably certain that the individual accessing and electronically signing the e-certificate is the individual identified on it. (jurisdiction: New York State, United States, entity_scope: Sellers (persons required to collect New York State sales and compensating use tax) and purchasers issuing resale/exemption documents, effective_from: 2007-03-01)

“The department does not require any specific method of authentication; however, the seller must make reasonably certain that the individual accessing and electronically signing the e-certificate is the individual identified on the e-certificate.”

An e-certificate must comply with all of the requirements of 20 NYCRR Part 2402 (Taxpayer Record Retention Formats), including — among others — that it be capable of being accurately reproduced so as to be perceptible by human sensory capabilities and capable of being accessed by the department if requested. (jurisdiction: New York State, United States, entity_scope: Sellers (persons required to collect New York State sales and compensating use tax) and purchasers issuing resale/exemption documents, effective_from: 2007-03-01)

“An e-certificate must comply with all of the requirements in Part 2402, including the requirements that it be capable of being accurately reproduced so as to be perceptible by human sensory capabilities and be capable of being accessed by the department if requested.”

All data on storage-only imaging media must be maintained and arranged in a manner that permits the location of any particular record. (jurisdiction: California, United States, entity_scope: Taxpayers under the California Sales and Use Tax Law as defined in Regulation 1698(a)(6) — every seller or retailer of tangible personal property in California, every person storing, using or otherwise consuming such property in California purchased from a retailer, and every lessor and lessee of tangible personal property for use in California, effective_from: 2016-10-01, conditions: Applies to hardcopy documents converted to and retained on storage-only imaging media under subdivision (h))

“All data on storage-only imaging media must be maintained and arranged in a manner that permits the location of any particular record.”

Electronic storage of the required affidavits, certificates or other documentation by the selling dealer, through imaging, microfiche or other electronic storage media, is sufficient compliance with the record-retention requirement of subsection (6). (jurisdiction: Florida, United States, entity_scope: selling dealers and purchasers in transactions subject to the sales and use tax imposed under Chapter 212, F.S.)

“Electronic storage by the selling dealer of the required affidavits, certificates, or other documentation through use of imaging, microfiche, or other electronic storage media will be sufficient compliance with the provisions of this subsection.”

What an electronic file has to satisfy

See Sales tax exemption certificates may also be issued and accepted electronically.

See As used in Disclosed Practice Number 9, the phrase “exemption certificate” covers both paper exemption certificates and the electronic capture of the required data elements.

See A properly completed e-certificate includes the signature of the purchaser or the purchaser’s authorized representative, which in the case of an e-certificate requires an electronic signature.

See The department requires no specific method of authentication, but the seller must make reasonably certain that the individual accessing and electronically signing the e-certificate is the individual identified on it.

See An e-certificate must comply with all of the requirements of 20 NYCRR Part 2402 (Taxpayer Record Retention Formats), including — among others — that it be capable of being accurately reproduced so as to be perceptible by human sensory capabilities and capable of being accessed by the department if requested.

See All data on storage-only imaging media must be maintained and arranged in a manner that permits the location of any particular record.

See Electronic storage of the required affidavits, certificates or other documentation by the selling dealer, through imaging, microfiche or other electronic storage media, is sufficient compliance with the record-retention requirement of subsection (6).

A certificate accepted by one authority is not accepted everywhere

See In Illinois 'good faith' is not the standard of care for a retailer: a retailer is not required to determine whether the purchaser actually intends to resell the item, but must confirm that the purchaser has a valid registration or resale number at the time of purchase.

Purchasers may use the Streamlined Exemption Certificate in all Streamlined Member States, and that certificate may be in paper or electronic form. (jurisdiction: United States — Streamlined Sales and Use Tax Agreement (SSUTA) Member States, entity_scope: purchasers claiming exemption from sellers in Streamlined Member States, conditions: states nothing about use or acceptance of the certificate outside the Streamlined Member States)

“Purchasers may use the Streamlined Exemption Certificate in all Streamlined Member States.  This may be in paper or electronic form.”

The states listed on the certificate have indicated that this certificate is acceptable to them as a resale/exemption certificate for sales/use tax, subject to the instructions and notes on pages 2–6. (jurisdiction: United States — the states and jurisdictions listed on page 1 of this certificate, entity_scope: Sellers accepting, and Buyers issuing, the Uniform Sales & Use Tax Resale Certificate — Multijurisdiction for resale purchases, conditions: Applies to use of the Multistate Tax Commission Uniform Sales & Use Tax Resale Certificate — Multijurisdiction, revised October 14, 2022)

“The 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 states listed on the certificate have accepted it, but states may change their acceptance policies without notifying the Multistate Tax Commission, so the current status of a state's acceptance policy may be checked with that state. (jurisdiction: United States — the states and jurisdictions listed on page 1 of this certificate, entity_scope: Sellers accepting, and Buyers issuing, the Uniform Sales & Use Tax Resale Certificate — Multijurisdiction for resale purchases, conditions: Applies to use of the Multistate Tax Commission Uniform Sales & Use Tax Resale Certificate — Multijurisdiction, revised October 14, 2022)

“States listed on the certificate have accepted this certificate. States may change their policies for acceptance of the certificate without notifying the Multistate Tax Commission. You may check with the relevant state to determine the current status of the state’s acceptance policy. See next FAQ.”

Exemption certificates issued by other states or countries are not valid to claim exemption from New York State and local sales and use tax. (jurisdiction: New York State (New York State and local sales and use tax), entity_scope: Purchasers and sellers in New York State sales tax transactions)

“Exemption certificates of other states or countries are not valid to claim exemption from New York State and local sales and use tax.”

An exemption certificate issued by another state, the District of Columbia or a US territory is not sufficient to make tax-exempt purchases or rentals in Florida, and neither is the fact that an entity holds a federal income tax exemption under s. 501(c)(3). (jurisdiction: Florida, United States, entity_scope: selling dealers and purchasers in transactions subject to the sales and use tax imposed under Chapter 212, F.S.)

“An exemption certificate granted by any other state, District of Columbia, or territory of the United States to the selling dealer is not sufficient to make tax-exempt purchases or rentals in Florida. The fact that an entity holds an exemption from federal income tax pursuant to s. 501(c)(3) of the Internal Revenue Code of 1986, as amended, is not sufficient to make tax exempt purchases or rentals in Florida.”

See Accepting an exemption certificate does not relieve the seller from personal liability for the amount of tax where the purchaser claims an entity-based exemption and both of the stated conditions are met: the subject of the transaction is actually received by the purchaser at a location the seller operates in Washington, and Washington provides an exemption certificate that clearly and affirmatively indicates the claimed exemption is not available in Washington.

Multi-state exposure and multi-authority certificates

See In Illinois 'good faith' is not the standard of care for a retailer: a retailer is not required to determine whether the purchaser actually intends to resell the item, but must confirm that the purchaser has a valid registration or resale number at the time of purchase.

See Purchasers may use the Streamlined Exemption Certificate in all Streamlined Member States, and that certificate may be in paper or electronic form.

See The states listed on the certificate have indicated that this certificate is acceptable to them as a resale/exemption certificate for sales/use tax, subject to the instructions and notes on pages 2–6.

See The states listed on the certificate have accepted it, but states may change their acceptance policies without notifying the Multistate Tax Commission, so the current status of a state's acceptance policy may be checked with that state.

See Exemption certificates issued by other states or countries are not valid to claim exemption from New York State and local sales and use tax.

See An exemption certificate issued by another state, the District of Columbia or a US territory is not sufficient to make tax-exempt purchases or rentals in Florida, and neither is the fact that an entity holds a federal income tax exemption under s. 501(c)(3).

See Accepting an exemption certificate does not relieve the seller from personal liability for the amount of tax where the purchaser claims an entity-based exemption and both of the stated conditions are met: the subject of the transaction is actually received by the purchaser at a location the seller operates in Washington, and Washington provides an exemption certificate that clearly and affirmatively indicates the claimed exemption is not available in Washington.

What you bear if an untaxed sale is unsupported when it's examined

See A seller is not relieved from personal liability for the amount of the tax unless the seller maintains proper records of exempt or nontaxable transactions and provides those records to the department when the department requests them.

The selling dealer must establish the exempt nature of the transaction, and unless the selling dealer has taken the required documentation from the purchaser under subsection (3), (4) or (5) of this rule, the sale is deemed taxable. (jurisdiction: Florida, United States, entity_scope: selling dealers and purchasers in transactions subject to the sales and use tax imposed under Chapter 212, F.S., conditions: documentation must be the kind required by subsection (3), (4) or (5) of the rule)

“The exempt nature of the transaction must be established by the selling dealer. Unless the selling dealer shall have taken from the purchaser the required documentation as provided in subsection (3), (4) or (5) of this rule, the sale shall be deemed to be taxable.”

A sale not in compliance with subsections (3) and (4) is presumed to be a retail sale, and the selling dealer will be liable for any applicable sales tax not collected and remitted on it. (jurisdiction: Florida, United States, entity_scope: selling dealers making sales for resale in Florida, effective_from: 2025-12-29, conditions: Florida sales and use tax imposed by Chapter 212, F.S.)

“(b)1. A sale that is not in compliance with the requirements of subsections (3) and (4) of this rule is presumed to be a retail sale, and the selling dealer will be liable for any applicable sales tax not collected and remitted on that sale.”

Except as otherwise provided elsewhere in this section, a seller who fails to collect the tax, or who having collected it fails to pay it to the department in the prescribed manner, is personally liable to the state for the amount of the tax, and that liability applies whether the failure resulted from the seller's own acts or from acts or conditions beyond the seller's control. (jurisdiction: Washington State (United States), entity_scope: sellers required to collect tax under chapter 82.08 RCW, conditions: subject to the exceptions otherwise provided in RCW 82.08.050)

“Except as otherwise provided in this section, if any seller fails to collect the tax imposed in this chapter or, having collected the tax, fails to pay it to the department in the manner prescribed by this chapter, whether such failure is the result of the seller's own acts or the result of acts or conditions beyond the seller's control, the seller is, nevertheless, personally liable to the state for the amount of the tax.”

In the bulletin's cleaning-supplies example, the seller needs some record showing why it did not collect sales tax on a normally taxable sale; otherwise the seller could be held liable for the tax. (jurisdiction: New York State (New York State and local sales and use tax), entity_scope: Sellers/vendors accepting New York sales tax exemption certificates, conditions: stated as an example of a normally taxable sale (cleaning supplies bought for resale))

“Since the sale of cleaning supplies is normally subject to sales tax, the distributor needs some record to show why it didn’t collect sales tax from you. Otherwise, the distributor could be held liable for the tax.”

The burden of proving that a sale of tangible personal property is not at retail rests on the seller, unless the seller timely takes in good faith a certificate from the purchaser stating that the property is purchased for resale. (jurisdiction: California, United States (California Code of Regulations, Title 18, Division 2, Chapter 4 - California Sales and Use Tax), entity_scope: Sellers of tangible personal property subject to California sales and use tax, effective_from: 2016-07-01)

“The burden of proving that a sale of tangible personal property is not at retail is upon the seller unless the seller timely takes in good faith a certificate from the purchaser that the property is purchased for resale.”

Failure to maintain and keep complete and accurate records will be considered evidence of negligence or intent to evade the tax and may result in penalties or other appropriate administrative action. (jurisdiction: California, United States, entity_scope: Taxpayers under the California Sales and Use Tax Law as defined in Regulation 1698(a)(6) — every seller or retailer of tangible personal property in California, every person storing, using or otherwise consuming such property in California purchased from a retailer, and every lessor and lessee of tangible personal property for use in California, effective_from: 2016-10-01)

“Failure to maintain and keep complete and accurate records will be considered evidence of negligence or intent to evade the tax and may result in penalties or other appropriate administrative action.”

The exposure, as a class rather than an amount

See A seller is not relieved from personal liability for the amount of the tax unless the seller maintains proper records of exempt or nontaxable transactions and provides those records to the department when the department requests them.

See The selling dealer must establish the exempt nature of the transaction, and unless the selling dealer has taken the required documentation from the purchaser under subsection (3), (4) or (5) of this rule, the sale is deemed taxable.

See A sale not in compliance with subsections (3) and (4) is presumed to be a retail sale, and the selling dealer will be liable for any applicable sales tax not collected and remitted on it.

See Except as otherwise provided elsewhere in this section, a seller who fails to collect the tax, or who having collected it fails to pay it to the department in the prescribed manner, is personally liable to the state for the amount of the tax, and that liability applies whether the failure resulted from the seller's own acts or from acts or conditions beyond the seller's control.

See In the bulletin's cleaning-supplies example, the seller needs some record showing why it did not collect sales tax on a normally taxable sale; otherwise the seller could be held liable for the tax.

See The burden of proving that a sale of tangible personal property is not at retail rests on the seller, unless the seller timely takes in good faith a certificate from the purchaser stating that the property is purchased for resale.

See Failure to maintain and keep complete and accurate records will be considered evidence of negligence or intent to evade the tax and may result in penalties or other appropriate administrative action.

Untaxed sales that can never be supported: who owes the tax

See A sale not in compliance with subsections (3) and (4) is presumed to be a retail sale, and the selling dealer will be liable for any applicable sales tax not collected and remitted on it.

Copies of Annual Resale Certificates obtained after the sale from purchasers who were active registered dealers at the time of sale count as sufficient compliance with subsection (3) if submitted during audit or protest, but are not acceptable if submitted in a Chapter 120 proceeding or a Chapter 72 circuit court action. (jurisdiction: Florida, United States, entity_scope: selling dealers making sales for resale in Florida, effective_from: 2025-12-29, conditions: Florida sales and use tax imposed by Chapter 212, F.S.; purchaser was an active registered dealer at the time of the sale; submitted during audit or protest)

“Submission of copies of Annual Resale Certificates (Form DR-13) to the Department that are obtained after the sale from purchasers who were active registered dealers at the time of the sale will be considered sufficient compliance with subsection (3) when submitted during audit or protest, but will not be acceptable if submitted during any proceeding under Chapter 120, F.S., or in any circuit court action under Chapter 72, F.S.”

Where the seller does not timely obtain a resale certificate containing the essential elements described in subdivision (b)(1), the seller is relieved of liability for the tax only where the seller shows that the property was in fact resold by the purchaser without use other than retention, demonstration or display while held for sale in the regular course of business; or is being held for resale by the purchaser without such other use; or was consumed by the purchaser and tax was reported directly to the Board on the purchaser's sales and use tax return; or was consumed by the purchaser and tax was paid to the Board pursuant to an assessment against or audit of the purchaser developed on an actual or test basis. (jurisdiction: California, United States (California Code of Regulations, Title 18, Division 2, Chapter 4 - California Sales and Use Tax), entity_scope: Sellers of tangible personal property subject to California sales and use tax, effective_from: 2016-07-01, conditions: seller did not timely obtain a resale certificate containing the essential elements of subdivision (b)(1))

“Consequently, if the seller does not timely obtain a resale certificate containing the essential elements as described in subdivision (b)(1), the seller will be relieved of liability for the tax only where the seller shows that the property: (1) Was in fact resold by the purchaser and was not used by the purchaser for any purpose other than retention, demonstration, or display while holding it for sale in the regular course of business, or (2) Is being held for resale by the purchaser and has not been used by the purchaser for any purpose other than retention, demonstration, or display while holding it for sale in the regular course of business, or (3) Was consumed by the purchaser and tax was reported directly to the Board by the purchaser on the purchaser's sales and use tax return, or (4) Was consumed by the purchaser and tax was paid to the Board by the purchaser pursuant to an assessment against or audit of the purchaser developed either on an actual basis or test basis.”

One method the Board authorizes to help a seller satisfy its burden to show that the sale was for resale or that tax was paid is the use of "XYZ letters" - letters in a form approved by the Board sent to some or all of the seller's purchasers inquiring as to the purchaser's disposition of the property purchased from the seller. (jurisdiction: California, United States (California Code of Regulations, Title 18, Division 2, Chapter 4 - California Sales and Use Tax), entity_scope: Sellers of tangible personal property subject to California sales and use tax, effective_from: 2016-07-01)

“One method that the Board authorizes to assist a seller in satisfying its burden to show that the sale was for resale or that tax was paid, is the use of "XYZ letters." XYZ letters are letters in a form approved by the Board which are sent to some or all of the seller's purchasers inquiring as to the purchaser's disposition of the property purchased from the seller.”

A sale made to a person who was not an active registered dealer at the time of the transaction, other than a nonresident dealer, is a retail sale and can never be treated as a sale for resale. (jurisdiction: Florida, United States, entity_scope: selling dealers making sales for resale in Florida, effective_from: 2025-12-29, conditions: Florida sales and use tax imposed by Chapter 212, F.S.)

“3. A sale made to a person who was not an active registered dealer, other than a nonresident dealer, at the time of the transaction is a retail sale, and can never be considered a sale for resale.”

Until the buyer pays the tax to the seller or to the department, the amount of tax is a debt owed by the buyer to the seller. (jurisdiction: Washington State (United States), entity_scope: buyers and sellers in sales subject to chapter 82.08 RCW)

“The amount of tax, until paid by the buyer to the seller or to the department, constitutes a debt from the buyer to the seller.”

Where a buyer has not paid the tax to the seller and the seller has not paid that tax to the department, the department may in its discretion collect the tax directly from the buyer. (jurisdiction: Washington State (United States), entity_scope: the Washington department of revenue, buyers and sellers under chapter 82.08 RCW, conditions: buyer has failed to pay the tax to the seller; seller has not paid the amount of the tax to the department)

“Where a buyer has failed to pay to the seller the tax imposed by this chapter and the seller has not paid the amount of the tax to the department, the department may, in its discretion, proceed directly against the buyer for collection of the tax.”

Cleaning up exempt sales already on the books with no certificate

See A sale not in compliance with subsections (3) and (4) is presumed to be a retail sale, and the selling dealer will be liable for any applicable sales tax not collected and remitted on it.

See Copies of Annual Resale Certificates obtained after the sale from purchasers who were active registered dealers at the time of sale count as sufficient compliance with subsection (3) if submitted during audit or protest, but are not acceptable if submitted in a Chapter 120 proceeding or a Chapter 72 circuit court action.

See Where the seller does not timely obtain a resale certificate containing the essential elements described in subdivision (b)(1), the seller is relieved of liability for the tax only where the seller shows that the property was in fact resold by the purchaser without use other than retention, demonstration or display while held for sale in the regular course of business; or is being held for resale by the purchaser without such other use; or was consumed by the purchaser and tax was reported directly to the Board on the purchaser's sales and use tax return; or was consumed by the purchaser and tax was paid to the Board pursuant to an assessment against or audit of the purchaser developed on an actual or test basis.

See One method the Board authorizes to help a seller satisfy its burden to show that the sale was for resale or that tax was paid is the use of "XYZ letters" - letters in a form approved by the Board sent to some or all of the seller's purchasers inquiring as to the purchaser's disposition of the property purchased from the seller.

See A sale made to a person who was not an active registered dealer at the time of the transaction, other than a nonresident dealer, is a retail sale and can never be treated as a sale for resale.

See Until the buyer pays the tax to the seller or to the department, the amount of tax is a debt owed by the buyer to the seller.

See Where a buyer has not paid the tax to the seller and the seller has not paid that tax to the department, the department may in its discretion collect the tax directly from the buyer.

The Department's online Certificate Verification System also allows a user to upload a batch file of up to 50,000 accounts for verification of an annual resale certificate number and to retrieve the resulting vendor authorization numbers 24 hours later. (jurisdiction: Florida, United States, entity_scope: selling dealers making sales for resale in Florida, effective_from: 2025-12-29, conditions: Florida sales and use tax imposed by Chapter 212, F.S.)

“The system also allows the user to upload a batch file of up to 50,000 accounts for verification of an annual resale certificate number and, 24 hours later, retrieve the file containing the vendor authorization numbers for sales made for the purposes of resale to each purchaser during the calendar year.”

Partly established. Established: deciding what can still be obtained (S20, S21, S67); what to do where nothing can be obtained (S68, S69). Missing: identifying exempt sales already recorded with no document on file.

Required authority: primary regulator or government. Highest achieved: primary regulator or government.