Uniform Sales & Use Tax Certificate 3/4 Multijurisdiction

Revised 04/12/99, Page 3 of 4

While there is no statutory requirement that blanket certificates of resale be renewed at certain intervals, blanket certificates

should be updated periodically, and no less frequently than every three years.

Maine does not have an exemption on sales of property for subsequent lease or rental.

Maryland: This certificate is not valid as an exemption certificate. However, vendors may accept resale certificates that bear the

exemption number issued to a religious organization. Exemption certifications issued to religious organizations consist of 8

digits, the first two of which are always “29”.

Michigan: Effective for a period of three years unless a lesser period is mutually agreed to and stated on this certificate. Covers

all exempt transfers when accepted by the seller in “good faith” as defined by Michigan statute.

Minnesota: A.

Does not allow a resale exemption for purchases of taxable services for resale in most situations.

Allows an exemption for items used only once during production and not used again.

Missouri:

Purchasers who improperly purchase property or services sales tax free using this certificate may be required

to pay the tax, interest, additions to tax or penalty.

Even if property is delivered outside Missouri, facts and circumstances may subject it to Missouri tax,

contrary to the second sentence of the first paragraph of the above instructions.

Nebraska: A blanket certificate is valid 3 years from the date of issuance.

New Mexico: For transactions occurring on or after July 1, 1998, New Mexico will accept this certificate in lieu of a New Mexico

nontaxable transaction certificate and as evidence of the deductibility of a sale of tangible personal property provided:

this certificate was not issued by the State of New Mexico;

the buyer is not required to be registered in New Mexico; and

the buyer is purchasing tangible personal property for resale or incorporation as an ingredient or component part into a

manufactured product.

Oklahoma would allow this certificate in lieu of a copy of the purchaser’s sales tax permit as one of the elements of “properly

completed documentation” which is one of the three requirements which must be met prior to the vendor being relieved of

liability. The other two requirements are that the vendor must have the certificate in his possession at the time the sale is made

and must accept the documentation in good faith. The specific documentation required under OAC 710:65-7-6 is:

A) Sales tax permit information may consist of:

(i) A copy of the purchaser’s sales tax permit; or

(ii) In lieu of a copy of the permit, obtain the following:

(I) Sales tax permit number; and

(II) The name and address of the purchaser;

B) A statement that the purchaser is engaged in the business of reselling the articles purchased;

C) A statement that the articles purchased are purchased for resale;

D) The signature of the purchaser or a person authorized to legally bind the purchaser; and

E) Certification on the face of the invoice, bill or sales slip or on separate letter that said purchaser is engaged in reselling the

articles purchased.

Absent strict compliance with these requirements, Oklahoma holds a seller liable for sales tax due on sales where the claimed

exemption is found to be invalid, for whatever reason, unless the Tax Commission determines that purchaser should be pursued

for collection of the tax resulting from improper presentation of a certificate.

Rhode Island allows this certificate to be used to claim a resale exemption only when the item will be resold in the same form.

They do not permit this certificate to be used to claim any other type of exemption.

South Dakota: Services which are purchased by a service provider and delivered to a current customer in conjunction with the

services contracted to be provided to the customer are considered to be for resale. Receipts from the sale of a service for resale

by the purchaser are not subject to sales tax if the purchaser furnishes a resale certificate which the seller accepts in good faith.

In order for the transaction to be a sale for resale, the following conditions must be present:

(1) The service is purchased for or on behalf of a current customer;

(2) The purchaser of the service does not use the service in any manner; and

(3) The service is delivered or resold to the customer without any alteration or change.

Texas: Items purchased for resale must be for resale within the geographical limits of the United States, its territories and

possessions.

Uniform Sales & Use Tax Certificate 3/4 Multijurisdiction - 1999 Page 2

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