State by State Exemption

Certificate Guide

Created with assistance from

As of April 2021
Sales Tax Exemption Information and
How to Use This Tool

We have prepared this State-by-State Exemption Certificate Guide to assist in identifying and finding the
applicable certificates by state. Many states have multiple certificates for various types of exemptions. This
tool provides general guidance related to exemption certificates and more specific guidance as it relates to
resale certificates. We have also included information about how long a certificate is valid for and whether
a state offers or requires certificates or numbers to be validated. We hope you find this tool helpful as you
navigate the acceptance and issuance of exemption and resale certificates.

Multi-State Certificates
There are two primary multi-state certificates that many states accept. States that are members of the
Streamlined Sales Tax (SST) Project will all accept the SST Certificate of Exemption or their state specific
form. There are also many states that will accept the MTC Multi-Jurisdictional form for some or all of the
types of exemptions offered by a state. Footnotes of the MTC form should be reviewed as some states limit
the use of the form to certain type of exemptions.

Sales Tax Exemptions and Certificates

States all differ in terms of what types of organizations and which items with specific uses can qualify for
sales tax exemptions. Where there is a general exemption certificate, we have provided it; where there
are specific certificates for different industries or purposes, a link to the page to download the specific
certificates is provided. Number formats, expiration dates, and other rules could vary depending on the
specific type of certificate.

Resale Certificates
Resale Certificate are issued to claim exemption for items resold or that become an ingredient or
component part of items being sold. Specific rules for what items qualify could vary by state.

Certificate Number Formatting

We have provided the number format that is the generally accepted format for each state, but others may
exist. There may be exceptions to the number formats given timing of issuance or type of taxpayer. Some
of the SST states accept the SST ID on their resale certificate forms. For states that allow this, we’ve written
out the state certificate number format followed by “or SST ID.”

The placeholder “N” will be used in place of specific numerals to demonstrate how each state formats their
certificate numbers with the number of “N” representing the number of characters.

Some states use specific numbers and letters in their certificate number formats. These will be noted in the
Certificate Number Formatting section as they will deviate from solely listing N’s.

Here are a few examples:

• Arkansas certificate number format: NNNNNNNN-SLS
• Illinois certificate number format: E99NNNNNNN
Click a state to jump to that state’s
exemption certificate rules
 ALABAMA
Exemption Certificates
EXPIRATION PERIOD LINK TO FORM
Renew annually STEX-1 provided by state
or MTC Multi-Jurisdiction
CERTIFICATE NUMBER VALIDATION TOOL LINK
FORMATTING
Available for batch validation.
Exempt org/government: Within My Alabama Taxes
EXM-NNNNNNNNN portal, under sales tax, select
Governments not “Verify account numbers.”
required but optional
VERIFICATION REQUIRED
FOR SELLERS?
No
ALASKA REMOTE SELLER
Exemption Certificates
EXPIRATION PERIOD LINK TO FORM
Valid until the end of Apply through Remote Seller
each calendar year Authority or SST or MTC
Multi-Jurisdiction
CERTIFICATE NUMBER VALIDATION TOOL LINK
FORMATTING
N/A
YEAR-AKNNN
VERIFICATION REQUIRED
FOR SELLERS?
No
ARIZONA
Exemption Certificates
EXPIRATION PERIOD LINK TO FORM
Valid for the period set 5000
out on the certificate not
to exceed 48 months, VALIDATION TOOL LINK
within 12 months
encouraged N/A
CERTIFICATE NUMBER VERIFICATION REQUIRED
FORMATTING FOR SELLERS?
NNNNNNNN No
*Home rule authorities may differ
EXPIRATION PERIOD
Renew annually
CERTIFICATE NUMBER
FORMATTING
SLS-RNNNNNNNNN
*If registered in specific local
home rule, forms may differ
EXPIRATION PERIOD
Valid until the end of
each calendar year
CERTIFICATE NUMBER
FORMATTING
YEAR-AKNNN
*Home rule authorities may differ
EXPIRATION PERIOD
Valid for the period set
out on the certificate not
to exceed 48 months,
within 12 months
encouraged
CERTIFICATE NUMBER
FORMATTING
NNNNNNNN
Resale Certificates
LINK TO FORM
STEX-1 provided by state
or MTC Multi-Jurisdiction
VALIDATION TOOL LINK
Available for batch validation.
Within My Alabama Taxes
portal, under sales tax, select
“Verify account numbers.”
VERIFICATION REQUIRED
FOR SELLERS?
No
Resale Certificates
LINK TO FORM
Apply through Remote Seller
Authority or SST or MTC
Multi-Jurisdiction
VALIDATION TOOL LINK
N/A
VERIFICATION REQUIRED
FOR SELLERS?
No
Resale Certificates
LINK TO FORM
5000A or MTC Multi-Jurisdiction
VALIDATION TOOL LINK
N/A
VERIFICATION REQUIRED
FOR SELLERS?
No
 ARKANSAS
Exemption Certificates Resale Certificates

EXPIRATION PERIOD LINK TO FORM EXPIRATION PERIOD LINK TO FORM

No stated expiration ST-391 or SST or No stated expiration ST-391 or SST or
period MTC Multi-Jurisdiction period MTC Multi-Jurisdiction

CERTIFICATE NUMBER VALIDATION TOOL LINK CERTIFICATE NUMBER VALIDATION TOOL LINK
FORMATTING FORMATTING
N/A N/A
NNNNNNNN-SLS NNNNNNNN-SLS
VERIFICATION REQUIRED VERIFICATION REQUIRED
FOR SELLERS? FOR SELLERS?
No No

CALIFORNIA
Exemption Certificates Resale Certificates

EXPIRATION PERIOD LINK TO FORM EXPIRATION PERIOD LINK TO FORM

Valid until revoked in Multiple certificates for Valid until revoked in CDTFA-230 or
writing by issuer unless different industries, no general writing by the issuer MTC Multi-Jurisdiction
issued for specific exemption certificate
transaction (in which
case, generally valid for VALIDATION TOOL LINK CERTIFICATE NUMBER VALIDATION TOOL LINK
1 year) FORMATTING
N/A N/A
NNN-NNNNNN

CERTIFICATE NUMBER VERIFICATION REQUIRED VERIFICATION REQUIRED

FORMATTING FOR SELLERS? FOR SELLERS?
NNN-NNNNNN No No

COLORADO
Exemption Certificates *Home rule authorities may differ Resale Certificates

EXPIRATION PERIOD LINK TO FORM EXPIRATION PERIOD LINK TO FORM

Valid until cancelled DR 0563 & specific other forms Valid until cancelled DR 0653 or
by the Department in or MTC Multi-Jurisdictional by the Department in MTC Multi-Jurisdiction
writing or revoked by the writing or revoked by
city or state VALIDATION TOOL LINK the city or state VALIDATION TOOL LINK
Colorado Certificate Validation Colorado Certificate Validation
CERTIFICATE NUMBER CERTIFICATE NUMBER
FORMATTING FORMATTING
NNNNNNNN-NNNN VERIFICATION REQUIRED NNNNNNNN-NNNN VERIFICATION REQUIRED
FOR SELLERS? FOR SELLERS?
No No
 CONNECTICUT
Exemption Certificates Resale Certificates

EXPIRATION PERIOD LINK TO FORM EXPIRATION PERIOD LINK TO FORM

3 years Multiple certificates for 3 years CT Resale Certificate or
different industries, no general MTC Multi-Jurisdiction
exemption certificate

CERTIFICATE NUMBER VALIDATION TOOL LINK CERTIFICATE NUMBER VALIDATION TOOL LINK
FORMATTING FORMATTING
Connecticut Certificate Validation Connecticut Certificate Validation
NNNNNNNNNN NNNNNNNNNN
VERIFICATION REQUIRED VERIFICATION REQUIRED
FOR SELLERS? FOR SELLERS?
No No

D.C.
Exemption Certificates Resale Certificates

EXPIRATION PERIOD LINK TO FORM EXPIRATION PERIOD LINK TO FORM

Expiration stated on Multiple certificates for Valid for one year OTR-368
Certificate different industries, no general
exemption certificate

CERTIFICATE NUMBER VALIDATION TOOL LINK CERTIFICATE NUMBER VALIDATION TOOL LINK
FORMATTING FORMATTING
D.C. Certificate Validation D.C. Certificate Validation
NNNNNNNNNNNN NNNNNNNNNNNN
VERIFICATION REQUIRED VERIFICATION REQUIRED
FOR SELLERS? FOR SELLERS?
No No

FLORIDA
Exemption Certificates Resale Certificates

EXPIRATION PERIOD LINK TO FORM EXPIRATION PERIOD LINK TO FORM

5 years DR-5 and specific other forms or 1 year DR-13 printed from state site or
MTC Multi-Jurisdictional MTC Multi-Jurisdictional

CERTIFICATE NUMBER VALIDATION TOOL LINK CERTIFICATE NUMBER VALIDATION TOOL LINK
FORMATTING FORMATTING
Florida Certificate Validation Florida Certificate Validation
NN-NNNNNNNNNN-N NN-NNNNNNNNNN-N
VERIFICATION REQUIRED VERIFICATION REQUIRED
FOR SELLERS? FOR SELLERS?
No No
 GEORGIA
Exemption Certificates Resale Certificates

EXPIRATION PERIOD LINK TO FORM EXPIRATION PERIOD LINK TO FORM

Valid until revoked in ST-5 and specific other forms or Valid until revoked in ST-5 and specific other forms or
writing SST or MTC Multi-Jurisdictional writing SST or MTC Multi-Jurisdictional

CERTIFICATE NUMBER VALIDATION TOOL LINK CERTIFICATE NUMBER VALIDATION TOOL LINK
FORMATTING FORMATTING
Georgia Certificate Validation Georgia Certificate Validation
NNN-NNNNNN NNN-NNNNNN or
SST ID
VERIFICATION REQUIRED VERIFICATION REQUIRED
FOR SELLERS? FOR SELLERS?
No No

HAWAII
Exemption Certificates Resale Certificates

EXPIRATION PERIOD LINK TO FORM EXPIRATION PERIOD LINK TO FORM

Does not expire G-6 or MTC Multi-Jurisdictional Does not expire G-17 or MTC Multi-Jurisdictional

CERTIFICATE NUMBER VALIDATION TOOL LINK CERTIFICATE NUMBER VALIDATION TOOL LINK
FORMATTING FORMATTING
N/A N/A
GE-NNN-NNN-NNNN-NN GE-NNN-NNN-NNNN-NN
VERIFICATION REQUIRED VERIFICATION REQUIRED
FOR SELLERS? FOR SELLERS?
No No

IDAHO
Exemption Certificates *Home rule authorities may differ Resale Certificates

EXPIRATION PERIOD LINK TO FORM EXPIRATION PERIOD LINK TO FORM

No stated expiration ST-101 and specific other forms No stated expiration ST-101 or
period period MTC Multi-Jurisdictional

CERTIFICATE NUMBER VALIDATION TOOL LINK CERTIFICATE NUMBER VALIDATION TOOL LINK
FORMATTING FORMATTING
Idaho Certificate Validation Idaho Certificate Validation
NNNNNNNNN 000110382-07
VERIFICATION REQUIRED VERIFICATION REQUIRED
FOR SELLERS? FOR SELLERS?
No No
 ILLINOIS
Exemption Certificates *Home rule authorities may differ Resale Certificates

EXPIRATION PERIOD LINK TO FORM EXPIRATION PERIOD LINK TO FORM

Validity period varies ST-587, E-Letter, and other Valid indefinitely, but CRT-61 or
depending on purchaser specific forms or should be updated at MTC Multi-Jurisdictional
MTC Multi-Jurisdictional least every three years

CERTIFICATE NUMBER VALIDATION TOOL LINK CERTIFICATE NUMBER VALIDATION TOOL LINK
FORMATTING FORMATTING
Illinois Certificate Validation Illinois Certificate Validation
E99NNNNNNN NNNN-NNNN
VERIFICATION REQUIRED VERIFICATION REQUIRED
FOR SELLERS? FOR SELLERS?
No No

INDIANA
Exemption Certificates Resale Certificates

EXPIRATION PERIOD LINK TO FORM EXPIRATION PERIOD LINK TO FORM

Does not expire ST-105 or SST Does not expire ST-105 or SST

CERTIFICATE NUMBER VALIDATION TOOL LINK CERTIFICATE NUMBER VALIDATION TOOL LINK
FORMATTING FORMATTING
N/A N/A
NNNNNNNNNN-NNN NNNNNNNNNN-NNN
VERIFICATION REQUIRED or SST ID VERIFICATION REQUIRED
FOR SELLERS? FOR SELLERS?
No No

IOWA
Exemption Certificates Resale Certificates

EXPIRATION PERIOD LINK TO FORM EXPIRATION PERIOD LINK TO FORM

3 years 31-014 or SST or 3 years 31-014 or SST or
MTC Multi-Jurisdictional MTC Multi-Jurisdictional

CERTIFICATE NUMBER VALIDATION TOOL LINK CERTIFICATE NUMBER VALIDATION TOOL LINK
FORMATTING FORMATTING
N/A N/A
N-NN-NNNNNN N-NN-NNNNNN or
VERIFICATION REQUIRED SST ID VERIFICATION REQUIRED
FOR SELLERS? FOR SELLERS?
No No

Exemption Certificates
EXPIRATION PERIOD
Blanket certificate remains
valid provided purchaser
is making recurring
purchases. Tax-exempt entity
exemption certificates have
an expiration date.
CERTIFICATE NUMBER
FORMATTING
NNN-NNNNNNNNNN-NN
Exemption Certificates
EXPIRATION PERIOD
4 years
CERTIFICATE NUMBER
FORMATTING
NNNNNN
Exemption Certificates
EXPIRATION PERIOD
Automatically renewed
for up to 3 years
unless taxpayer no
longer qualifies for the
exemption  exemption
CERTIFICATE NUMBER
FORMATTING
NNNNNNN-NNN-NNN
KANSAS
Resale Certificates
LINK TO FORM EXPIRATION PERIOD LINK TO FORM
Multiple certificates for different Valid as long as there ST-28A or SST or
industries, no general exemption is a recurring business MTC Multi-Jurisdiction
certificate or SST or relationship between the
MTC Multi-Jurisdictional buyer and seller (no more
than 12 months between
VALIDATION TOOL LINK transactions) VALIDATION TOOL LINK
Kansas Certificate Validation Kansas Certificate Validation
CERTIFICATE NUMBER
FORMATTING
VERIFICATION REQUIRED VERIFICATION REQUIRED
NNN-NNNNNNNNNN-NN FOR SELLERS?
FOR SELLERS?
No No
KENTUCKY
Resale Certificates
LINK TO FORM EXPIRATION PERIOD LINK TO FORM
Multiple certificates for Valid provided there is no 51A105 or SST or
different industries, no general change in the character of MTC Multi-Jurisdictional
exemption certificate or SST the purchaser’s operation
and the purchases are of
tangible personal property of
VALIDATION TOOL LINK the kind usually purchased by VALIDATION TOOL LINK
the purchaser for resale.
N/A N/A
VERIFICATION REQUIRED CERTIFICATE NUMBER VERIFICATION REQUIRED
FOR SELLERS? FORMATTING FOR SELLERS?
No NNNNNN or SST ID No
LOUISIANA
*Home rule authorities may differ Resale Certificates
LINK TO FORM EXPIRATION PERIOD LINK TO FORM
Multiple certificates for Automatically renewed Generate online to provide to
different industries, no general for up to 3 years suppliers
exemption certificate unless taxpayer no
longer qualifies for the
 
VALIDATION TOOL LINK VALIDATION TOOL LINK
Lousiana Certificate CERTIFICATE NUMBER Lousiana Certificate
Validation FORMATTING Validation
NNNNNNN-NNN-NNN
VERIFICATION REQUIRED VERIFICATION REQUIRED
FOR SELLERS? FOR SELLERS?
No No
 MAINE
Exemption Certificates
EXPIRATION PERIOD LINK TO FORM
No stated expiration Multiple certificates for
period different industries, no
general exemption certificate.
Government purchasers not
required to provide form.
CERTIFICATE NUMBER VALIDATION TOOL LINK
FORMATTING
Maine Certificate Validation
ENNNNN
VERIFICATION REQUIRED
FOR SELLERS?
No
MARYLAND
Exemption Certificates
EXPIRATION PERIOD LINK TO FORM
5 years Sales and Use Tax Exemption
Certificate
CERTIFICATE NUMBER VALIDATION TOOL LINK
FORMATTING
Maryland Certificate Validation
NNNNNNNN
VERIFICATION REQUIRED
FOR SELLERS?
Yes
MASSACHUSETTS
Exemption Certificates
EXPIRATION PERIOD LINK TO FORM
No stated expiration ST-12 and other specific forms
period
CERTIFICATE NUMBER VALIDATION TOOL LINK
FORMATTING
Massachusetts Certificate
SLS-NNNNNNNN-NNN Validation
VERIFICATION REQUIRED
FOR SELLERS?
No
Resale Certificates
EXPIRATION PERIOD LINK TO FORM
Automatically renewed MTC Multi-Jurisdictional
unless taxpayer no
longer qualifies for the
exemption.
CERTIFICATE NUMBER VALIDATION TOOL LINK
FORMATTING
Maine Certificate Validation
NNNNNNN
VERIFICATION REQUIRED
FOR SELLERS?
No
Resale Certificates
EXPIRATION PERIOD LINK TO FORM
Valid until revoked No form. Purchaser must
by either taxpayer or provide a written statement, or
Comptroller MTC Multi-Jurisdictional
CERTIFICATE NUMBER VALIDATION TOOL LINK
FORMATTING
Maryland Certificate Validation
NNNNNNNN
VERIFICATION REQUIRED
FOR SELLERS?
Yes
Resale Certificates
EXPIRATION PERIOD LINK TO FORM
No stated expiration ST-4
period
CERTIFICATE NUMBER VALIDATION TOOL LINK
FORMATTING
Massachusetts Certificate
SLS-NNNNNNNN-NNN Validation
VERIFICATION REQUIRED
FOR SELLERS?
No
 MICHIGAN
Exemption Certificates Resale Certificates

EXPIRATION PERIOD LINK TO FORM EXPIRATION PERIOD LINK TO FORM

4 years 3372 or SST or 4 years 3372 or SST or
MTC Multi-Jurisdictional MTC Multi-Jurisdictional

CERTIFICATE NUMBER VALIDATION TOOL LINK CERTIFICATE NUMBER VALIDATION TOOL LINK
FORMATTING FORMATTING
N/A N/A
NN-NNNNNNN NN-NNNNNNN
VERIFICATION REQUIRED VERIFICATION REQUIRED
FOR SELLERS? FOR SELLERS?
No No

MINNESOTA
Exemption Certificates Resale Certificates

EXPIRATION PERIOD LINK TO FORM EXPIRATION PERIOD LINK TO FORM

Does not expire unless ST3 or SST Does not expire unless ST3 or SST or
information changes. information changes. MTC Multi-Jurisdictional
Should be updated Should be updated
every 3 to 5 years. VALIDATION TOOL LINK every 3 to 5 years. VALIDATION TOOL LINK
N/A N/A
CERTIFICATE NUMBER CERTIFICATE NUMBER
FORMATTING FORMATTING
VERIFICATION REQUIRED VERIFICATION REQUIRED
NNNNNNN FOR SELLERS? NNNNNNN or SST ID FOR SELLERS?
No No

MISSISSIPPI
Exemption Certificates Resale Certificates

FORM NUMBER VALIDATION TOOL LINK FORM NUMBER VALIDATION TOOL LINK
State does not issue N/A State does not issue N/A
sales tax exemption sales tax exemption
certificates. VERIFICATION REQUIRED certificates. A business VERIFICATION REQUIRED
FOR SELLERS? can make purchases FOR SELLERS?
CERTIFICATE NUMBER No for resale by giving the No
FORMATTING supplier its sales tax
permit information.
NNNN-NNNN

CERTIFICATE NUMBER
FORMATTING
NNNN-NNNN
 MISSOURI
Exemption Certificates Resale Certificates

EXPIRATION PERIOD LINK TO FORM EXPIRATION PERIOD LINK TO FORM

5 years 149 and other specific forms or 5 years 149 or MTC Multi-Jurisdictional
MTC Multi-Jurisdictional

CERTIFICATE NUMBER VALIDATION TOOL LINK CERTIFICATE NUMBER VALIDATION TOOL LINK
FORMATTING FORMATTING
N/A N/A
NNNNNNNN NNNNNNNN
VERIFICATION REQUIRED VERIFICATION REQUIRED
FOR SELLERS? FOR SELLERS?
No No

NEBRASKA
Exemption Certificates Resale Certificates

EXPIRATION PERIOD LINK TO FORM EXPIRATION PERIOD LINK TO FORM

Valid indefinitely 13 and related series forms or Valid indefinitely 13 and related series forms or
SST or MTC Multi-Jurisdictional SST or MTC Multi-Jurisdictional

CERTIFICATE NUMBER VALIDATION TOOL LINK CERTIFICATE NUMBER VALIDATION TOOL LINK
FORMATTING FORMATTING
N/A N/A
01-NNNNNN 01-NNNNNN or SST ID
VERIFICATION REQUIRED VERIFICATION REQUIRED
FOR SELLERS? FOR SELLERS?
No No

NEVADA
Exemption Certificates Resale Certificates

EXPIRATION PERIOD LINK TO FORM EXPIRATION PERIOD LINK TO FORM

5 years No form # or SST Valid until revoked in Resale Certificate or SST
writing

CERTIFICATE NUMBER VALIDATION TOOL LINK CERTIFICATE NUMBER VALIDATION TOOL LINK
FORMATTING FORMATTING
Nevada Certificate Validation Nevada Certificate Validation
NNNNNNNNNN-NNN NNNNNNNNNN-NNN
or SST ID
VERIFICATION REQUIRED VERIFICATION REQUIRED
FOR SELLERS? FOR SELLERS?
No No
 NEW JERSEY
Exemption Certificates Resale Certificates

EXPIRATION PERIOD LINK TO FORM EXPIRATION PERIOD LINK TO FORM

No stated expiration ST-4 and other specific forms or No stated expiration ST-3 or ST-3NR or SST or
period SST or MTC Multi-Jurisdictional period MTC Multi-Jurisdiction

CERTIFICATE NUMBER VALIDATION TOOL LINK CERTIFICATE NUMBER VALIDATION TOOL LINK
FORMATTING FORMATTING
New Jersey Certificate New Jersey Certificate
NNN-NNN-NNN/NNN Validation NNN-NNN-NNN/NNN Validation
or SST ID
VERIFICATION REQUIRED VERIFICATION REQUIRED
FOR SELLERS? FOR SELLERS?
No No

NEW MEXICO
Exemption Certificates Resale Certificates

EXPIRATION PERIOD LINK TO FORM EXPIRATION PERIOD LINK TO FORM

No stated expiration NTTC or No stated expiration Type 2 NTTC or
period MTC Multi-Jurisdictional period MTC Multi-Jurisdictional

CERTIFICATE NUMBER VALIDATION TOOL LINK CERTIFICATE NUMBER VALIDATION TOOL LINK
FORMATTING FORMATTING
New Mexico Certificate New Mexico Certificate
NNNNNNNNNNN Validation NNNNNNNNNNN Validation

VERIFICATION REQUIRED VERIFICATION REQUIRED

FOR SELLERS? FOR SELLERS?
No No

NEW YORK
Exemption Certificates Resale Certificates

EXPIRATION PERIOD LINK TO FORM EXPIRATION PERIOD LINK TO FORM

No stated expiration Multiple certificates for No stated expiration ST-120
period different industries, no general period
exemption certificate

CERTIFICATE NUMBER VALIDATION TOOL LINK CERTIFICATE NUMBER VALIDATION TOOL LINK
FORMATTING FORMATTING
N/A N/A
NN-NNNNNNN NN-NNNNNNN
VERIFICATION REQUIRED VERIFICATION REQUIRED
FOR SELLERS? FOR SELLERS?
No No
 NORTH CAROLINA
Exemption Certificates Resale Certificates

EXPIRATION PERIOD LINK TO FORM EXPIRATION PERIOD LINK TO FORM

Blanket certificate E-595E or SST or Blanket certificate E-595E or SST or
remains valid provided MTC Multi-Jurisdictional remains valid provided MTC Multi-Jurisdictional
purchaser is making purchaser is making
recurring purchases recurring purchases

CERTIFICATE NUMBER VALIDATION TOOL LINK CERTIFICATE NUMBER VALIDATION TOOL LINK
FORMATTING FORMATTING
N/A N/A
NN-NNNNNNN NNNNNNNNN
VERIFICATION REQUIRED VERIFICATION REQUIRED
FOR SELLERS? FOR SELLERS?
No No

NORTH DAKOTA
Exemption Certificates Resale Certificates

EXPIRATION PERIOD LINK TO FORM EXPIRATION PERIOD LINK TO FORM

No stated expiration Multiple certificates for 2 years SFN 21950 or SST or
period different industries, no general MTC Multi-Jurisdictional
exemption certificate or SST or
MTC Multi-Jurisdictional

CERTIFICATE NUMBER VALIDATION TOOL LINK CERTIFICATE NUMBER VALIDATION TOOL LINK
FORMATTING FORMATTING
North Dakota Certificate North Dakota Certificate
NNNNNN NN Validation NNNNNN NN or SST ID Validation

VERIFICATION REQUIRED VERIFICATION REQUIRED

FOR SELLERS? FOR SELLERS?
No No

OHIO
Exemption Certificates Resale Certificates

EXPIRATION PERIOD LINK TO FORM EXPIRATION PERIOD LINK TO FORM

No stated expiration STEC B and other specific No stated expiration STEC B and other specific
period forms or SST or period forms or SST or
MTC Multi-Jurisdictional MTC Multi-Jurisdictional

CERTIFICATE NUMBER VALIDATION TOOL LINK CERTIFICATE NUMBER VALIDATION TOOL LINK
FORMATTING FORMATTING
Ohio Certificate Validation Ohio Certificate Validation
NN-NNNNNN NN-NNNNNN
VERIFICATION REQUIRED VERIFICATION REQUIRED
FOR SELLERS? FOR SELLERS?
No No
 OKLAHOMA
Exemption Certificates Resale Certificates

EXPIRATION PERIOD LINK TO FORM EXPIRATION PERIOD LINK TO FORM

Blanket certificate See Packet E for specific Blanket certificate Copy of sales tax permit or SST
remains valid provided provisions or SST or remains valid provided or MTC Multi-Jurisdictional
purchaser is making MTC Multi-Jurisdictional purchaser is making
recurring purchases.  recurring purchases. 

CERTIFICATE NUMBER VALIDATION TOOL LINK CERTIFICATE NUMBER VALIDATION TOOL LINK
FORMATTING FORMATTING
Oklahoma Certificate Validation Oklahoma Certificate Validation
EXM-NNNNNNNN-NN STS-NNNNNNNN-NN
VERIFICATION REQUIRED or SST ID VERIFICATION REQUIRED
FOR SELLERS? FOR SELLERS?
No No

PENNSYLVANIA
Exemption Certificates Resale Certificates

EXPIRATION PERIOD LINK TO FORM EXPIRATION PERIOD LINK TO FORM

No stated expiration REV-1220 No stated expiration REV-1220 or MTC Multi-
period period Jurisdictional

CERTIFICATE NUMBER VALIDATION TOOL LINK CERTIFICATE NUMBER VALIDATION TOOL LINK
FORMATTING FORMATTING
N/A N/A
NNNNNNNN NNNNNNNN
VERIFICATION REQUIRED VERIFICATION REQUIRED
FOR SELLERS? FOR SELLERS?
N/A No

RHODE ISLAND
Exemption Certificates Resale Certificates

EXPIRATION PERIOD LINK TO FORM EXPIRATION PERIOD LINK TO FORM

Blanket certificate Multiple certificates for No stated expiration Wholesaler’s - Resale
remains valid provided different industries, no general period Certificate or SST or
purchaser is making exemption certificate or SST MTC Multi-Jurisdictional
recurring purchases

CERTIFICATE NUMBER VALIDATION TOOL LINK CERTIFICATE NUMBER VALIDATION TOOL LINK
FORMATTING FORMATTING
N/A N/A
NNNNNNNNN NNNNNNNNN
VERIFICATION REQUIRED VERIFICATION REQUIRED
FOR SELLERS? FOR SELLERS?
No No
 SOUTH CAROLINA
Exemption Certificates Resale Certificates

EXPIRATION PERIOD LINK TO FORM EXPIRATION PERIOD LINK TO FORM

No stated expiration ST-8 or MTC Multi-Jurisdictional Valid until cancelled or ST-8A or
period revoked in writing MTC Multi-Jurisdictional

CERTIFICATE NUMBER VALIDATION TOOL LINK CERTIFICATE NUMBER VALIDATION TOOL LINK
FORMATTING FORMATTING
N/A N/A
NNNNNNNN-N NNNNNNNN-N
VERIFICATION REQUIRED VERIFICATION REQUIRED
FOR SELLERS? FOR SELLERS?
N/A No

SOUTH DAKOTA
Exemption Certificates Resale Certificates

EXPIRATION PERIOD LINK TO FORM EXPIRATION PERIOD LINK TO FORM

Blanket certificate remains SD Form 2040 or SST or No stated expiration SD Form 2040 or SST or
valid until cancelled by the MTC Multi-Jurisdictional period MTC Multi-Jurisdictional
purchaser

CERTIFICATE NUMBER VALIDATION TOOL LINK CERTIFICATE NUMBER VALIDATION TOOL LINK
FORMATTING FORMATTING
N/A N/A
NNNN-NNNN-ST NNNN-NNNN-ST or
VERIFICATION REQUIRED SST ID VERIFICATION REQUIRED
FOR SELLERS? FOR SELLERS?
No No

TENNESSEE
Exemption Certificates Resale Certificates

EXPIRATION PERIOD LINK TO FORM EXPIRATION PERIOD LINK TO FORM

Blanket certificate Multiple certificates for Valid until revoked SSTGB Form F0003 or SST or
remains valid provided different industries, no general writing by the MTC Multi-Jurisdictional
purchaser is making exemption certificate or SST or purchaser
recurring purchases MTC Multi-Jurisdictional

CERTIFICATE NUMBER VALIDATION TOOL LINK CERTIFICATE NUMBER VALIDATION TOOL LINK
FORMATTING FORMATTING
Tennessee Certificate Validation Tennessee Certificate Validation
NNNNNNNNNN-SLC NNNNNNNNNN-SLC
VERIFICATION REQUIRED VERIFICATION REQUIRED
FOR SELLERS? FOR SELLERS?
No No

Exemption Certificates
EXPIRATION PERIOD
No stated expiration
period
CERTIFICATE NUMBER
FORMATTING
NNNNNNNNNNN
Exemption Certificates
EXPIRATION PERIOD
Certificate remains valid
provided purchaser
is making recurring
purchases
CERTIFICATE NUMBER
FORMATTING
NNNNNNNN-NNN-STC
Exemption Certificates
EXPIRATION PERIOD
Valid indefinitely when
used as a blanket
certificate; otherwise valid
for a single purchase
CERTIFICATE NUMBER
FORMATTING
SUT-NNNNNNNN
TEXAS
Resale Certificates
LINK TO FORM EXPIRATION PERIOD LINK TO FORM
01-339 or No stated expiration 01-339 or
MTC Multi-Jurisdictional period MTC Multi-Jurisdictional
VALIDATION TOOL LINK CERTIFICATE NUMBER VALIDATION TOOL LINK
FORMATTING
Texas Certificate Validation Texas Certificate Validation
NNNNNNNNNNN
VERIFICATION REQUIRED VERIFICATION REQUIRED
FOR SELLERS? FOR SELLERS?
No No
UTAH
Resale Certificates
LINK TO FORM EXPIRATION PERIOD LINK TO FORM
TC-721 and other specific forms Certificate remains TC-721 or SST or
or SST valid provided MTC Multi-Jurisdictional
purchaser is making
VALIDATION TOOL LINK recurring purchases VALIDATION TOOL LINK
N/A N/A
CERTIFICATE NUMBER
FORMATTING
VERIFICATION REQUIRED VERIFICATION REQUIRED
FOR SELLERS? NNNNNNNN-NNN-STC FOR SELLERS?
or SST ID
No No
VERMONT
Resale Certificates
LINK TO FORM EXPIRATION PERIOD LINK TO FORM
Multiple certificates for different Valid indefinitely when S-3 or SST or
industries, or SST or MTC Multi- used as a blanket MTC Multi-Jurisdictional
Jurisdictional (limited purposes) certificate; otherwise valid
for a single purchase
VALIDATION TOOL LINK CERTIFICATE NUMBER VALIDATION TOOL LINK
FORMATTING
N/A N/A
SUT-NNNNNNNN
VERIFICATION REQUIRED VERIFICATION REQUIRED
FOR SELLERS? FOR SELLERS?
No No

Exemption Certificates
EXPIRATION PERIOD
Valid until notice from
Department of Taxation
that certificate is no longer
acceptable
CERTIFICATE NUMBER
FORMATTING
NN-NNNNNNNNNF-NNN
Exemption Certificates
EXPIRATION PERIOD
Blanket certificate remains
valid provided purchaser
is making recurring
purchases
CERTIFICATE NUMBER
FORMATTING
NNN-NNN-NNN
Exemption Certificates
EXPIRATION PERIOD
Blanket certificate remains
valid provided purchaser
is making recurring
purchases
CERTIFICATE NUMBER
FORMATTING
NNNN-NNNN
VIRGINIA
Resale Certificates
LINK TO FORM EXPIRATION PERIOD LINK TO FORM
ST-10 and other specific forms Valid until notice from ST-10 or ST-14
Department of Taxation
that certificate is no longer
VALIDATION TOOL LINK acceptable VALIDATION TOOL LINK
N/A N/A
VERIFICATION REQUIRED CERTIFICATE NUMBER VERIFICATION REQUIRED
FOR SELLERS? FORMATTING FOR SELLERS?
No NN-NNNNNNNNNF-NNN No
WASHINGTON
Resale Certificates
LINK TO FORM EXPIRATION PERIOD LINK TO FORM
Multiple certificates for 48 months but may expire Reseller permits are issued by
different industries, no general in 24 months for some the WA DOR to registered WA
exemption certificate SST or businesses businesses, or SST or
MTC Multi-Jurisdictional MTC Multi-Jurisdictional
VALIDATION TOOL LINK CERTIFICATE NUMBER VALIDATION TOOL LINK
FORMATTING
Washington Certificate Washington Certificate
Validation NNN-NNN-NNN or Validation
SST ID
VERIFICATION REQUIRED VERIFICATION REQUIRED
FOR SELLERS? FOR SELLERS?
No No
WEST VIRGINIA
Resale Certificates
LINK TO FORM EXPIRATION PERIOD LINK TO FORM
CST-286, CST-290, SSTGB Form Blanket certificate remains SSTGB Form F0003 or SST
F0003 or SST valid provided purchaser
is making recurring
VALIDATION TOOL LINK purchases VALIDATION TOOL LINK
N/A N/A
VERIFICATION REQUIRED CERTIFICATE NUMBER VERIFICATION REQUIRED
FOR SELLERS? FORMATTING FOR SELLERS?
No NNNN-NNNN or SST ID No
 WISCONSIN
Exemption Certificates Resale Certificates

EXPIRATION PERIOD LINK TO FORM EXPIRATION PERIOD LINK TO FORM

Valid indefinitely S-211 or SST Valid indefinitely S-211 or SST or
MTC Multi-Jurisdictional

CERTIFICATE NUMBER VALIDATION TOOL LINK CERTIFICATE NUMBER VALIDATION TOOL LINK
FORMATTING FORMATTING
N/A N/A
NNN-NNNNNNNNNN-NN NNN-NNNNNNNNNN-NN
or SST ID
VERIFICATION REQUIRED VERIFICATION REQUIRED
FOR SELLERS? FOR SELLERS?
No No

WYOMING
Exemption Certificates Resale Certificates

EXPIRATION PERIOD LINK TO FORM EXPIRATION PERIOD LINK TO FORM

No stated expiration SSTGB Form F0003 or SST No stated expiration SSTGB Form F0003 or SST
period period

CERTIFICATE NUMBER VALIDATION TOOL LINK CERTIFICATE NUMBER VALIDATION TOOL LINK
FORMATTING FORMATTING
N/A N/A
NNNNNNNN NNNNNNNN or SST ID
VERIFICATION REQUIRED VERIFICATION REQUIRED
FOR SELLERS? FOR SELLERS?
No No