Uniform Sales & Use Tax Certificate 3/4 Multijurisdiction Page 2
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4Revised 8/1/97, Page 2 of 4
INSTRUCTIONS REGARDING UNIFORM SALES & USE TAX CERTIFICATE
To Seller's Customers:
In order to comply with the majority of state and local sales tax law requirements, the seller must have in its files a properly executed
exemption certificate from all of its customers who claim a sales 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.
If the buyer is entitled to sales tax exemption, the buyer should complete the certificate and send it to the seller at its earliest convenience.
If the buyer purchases tax free for a reason for which this form does not provide, the buyer should send the seller its special certificate or
statement.
Caution to Seller:
In order for the certificate to be accepted in good faith by the seller, seller must exercise care that the property or service being sold is of a
type normally sold wholesale, resold, leased, rented or incorporated as an ingredient or component part of a product manufactured by buyer
and then resold in the usual course of its business. A seller failing to exercise due care could be held liable for the sales tax due in some
states or cities. Misuse of this certificate by seller, lessor, buyer, lessee, or the representative thereof may be punishable by fine,
imprisonment or loss of right to issue certificate in some states or cities.
______________________________________
Notes:
1
The states of Colorado, Hawaii, Illinois, New Mexico, South Carolina and Vermont do not permit the use of this certificate to
claim a resale exemption for the purchase of a taxable service for resale.
2
Alabama: Each retailer shall be responsible for determining the validity of a purchaser's claim for exemption.
3
California:
A.
This certificate is not valid as an exemption certificate. Its use is limited to use as a resale certificate subject
to the provisions of Title 18, California Code of Regulations, Section 1668 (Sales and Use Tax Regulation
1668, Resale Certificates).
B.
By use of this certificate, the purchaser certifies that the property is purchased for resale in the regular course
of business in the form of tangible personal property, which includes property incorporated as an ingredient or
component part of an item manufactured for resale in the regular course of business.
C.
When the applicable tax would be sales tax, it is the seller who owes that tax unless the seller takes a timely
and valid resale certificate in good faith.
D.
A valid resale certificate is effective until the issuer revokes the certificate.
4
District of Columbia: This certificate is not valid as an exemption certificate. It is not valid as a resale certificate unless it
contains the purchaser’s D.C. sales and use tax registration number.
5
Georgia: The purchaser’s state of registration number will be accepted in lieu of Georgia’s registration number when the
purchaser is located outside Georgia, does not have nexus with Georgia, and the tangible personal property is delivered by drop
shipment to the purchaser’s customer located in Georgia.
6
Hawaii allows this certificate to be used to claim a lower general excise tax rate rather than an exemption. If the lower rate does
not in fact apply to the sale, the purchaser is liable to pay the seller the additional tax imposed. See Hawaii Dept. of Taxation
Tax Information Release No. 93-5, November 10, 1993.
7
Use of this certificate in Illinois is subject to the provisions of 86 Ill. Adm. Code Ch. I, Sec. 130.1405. Illinois does not have an
exemption on sales of property for subsequent lease or rental, nor does the use of this certificate for claiming resale purchases of
services have any application in Illinois.
The registration number to be supplied next to Illinois on page 1 of this certificate must be the Illinois registration or resale
number; no other state's registration number is acceptable.
"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
if 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. If a purchaser fails to provide a certificate of resale at the time of sale in Illinois, the
seller must charge the purchaser tax.
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.
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