Uniform Sales & Use Tax Certificate 3/4 Multijurisdiction Page 3
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4Revised 8/1/97, Page 3 of 4
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Kansas: Each retailer shall be responsible for determining the validity of a purchaser’s claim for exemption.
Contractors, subcontractors, and repairmen shall be responsible for collecting and remitting sales tax on taxable
services performed for other contractors. Each contractor, subcontractor or repairman shall not purchase or sell services
exempt from sales tax under a resale exemption certificate.
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Maine does not have an exemption on sales of property for subsequent lease or rental.
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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”.
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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.
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Minnesota: A.
Does not allow a resale exemption for purchases of taxable services for resale in most situations.
B.
Allows an exemption for items used only once during production and not used again.
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Missouri:
A.
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.
B.
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.
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Nebraska: A blanket certificate is valid 3 years from the date of issuance.
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New Mexico will accept, in lieu of a nontaxable transaction certificate and as evidence of the deductibility of a sale of tangible
personal property, this certificate only when the following conditions exist:
a)
Both the seller and purchaser are located outside New Mexico;
b)
The seller maintains sufficient nexus within New Mexico to be subject to the New Mexico gross receipts tax on its
transaction in or into New Mexico;
c)
The purchaser request that the seller deliver or "drop-ship" the tangible personal property to the purchaser's customer in
New Mexico.
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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.
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Rhode Island and Wisconsin allow 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.
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