SALT Report 3413 – Businesses that purchase goods for resale must use approved exemption certificates for making wholesale purchases without paying sales tax.
Businesses that are required to be registered with the Department may use a:
-Streamlined Sales Tax (SST) Exemption Certificate (with a reseller permit number listed on the certificate)
-Note: SST Exemption Certificates may not be used by nonprofit organizations required to be registered.
Businesses not required to be registered with the Department may use a:
-Streamlined Sales Tax (SST) Exemption Certificate
-Multi-State Tax (MTC) Exemption Certificate
Farmers may use a:
-Farmer’s Certificate for Wholesale Purchases and Sales Tax Exemptions
For Further Information: