A tax exempt certificate looks like a single-page state form, usually a fillable PDF, with a clear top-to-bottom structure: an official header naming the state taxing authority, two blocks identifying the buyer and seller, a middle section where the buyer marks the type of exemption and describes the purchase, and a signature block at the bottom. The two widely used multistate versions — the Streamlined Sales Tax (SST) Certificate of Exemption and the Multistate Tax Commission (MTC) Uniform Resale Certificate — follow the same general layout, though they add fields for multiple state registration numbers.
The Header at the Top of the Page
The first thing on the page is a header displaying the name of the state taxing authority, such as a Department of Revenue or Department of Taxation and Finance. Many state forms also print the agency’s logo or a state insignia alongside the name. That header signals the form’s official status and tells the seller which state’s rules govern the exemption being claimed.
The form is almost always a single page. Most states publish it as a fillable PDF on their revenue department website, and printed copies follow the same layout as the digital version.
Buyer and Seller Information Blocks
Directly below the header, two clearly labeled blocks collect the legal name and physical address of both the purchaser and the seller. New York’s Form ST-120, for example, places these fields at the very top of the form so both parties to the transaction are immediately identifiable.
The purchaser block asks for the business name exactly as it appears on official formation documents, along with the primary business address. The seller block asks for the vendor’s registered business name and location. These fields link the certificate to a specific transaction between two identifiable entities.
The Exemption Section in the Middle of the Form
The middle portion of the certificate carries the core exemption information. This section usually presents a set of checkboxes or lettered options where the buyer indicates the type of exemption being claimed. Near the checkboxes, the form provides a line or open field for the buyer to write out the specific reason the purchase qualifies. Many forms also include a “Description of Property” field that limits the exemption to particular goods or services rather than covering everything the buyer might purchase from that seller.
The Exemption Categories You’ll See Listed
The checkboxes correspond to exemption types recognized under the state’s sales tax law. Labels vary from state to state, but the most common categories on the form are:
- Resale, where the buyer is purchasing goods to resell them, either in their current form or as a component of another product, and the tax is deferred to the final retail sale.
- Manufacturing or industrial use, where the buyer is purchasing equipment or materials used directly in producing goods for sale. Some states draw a distinction on the form between machinery with a depreciable life of three or more years and consumable supplies.
- Nonprofit or charitable organization, where the buyer is a qualifying tax-exempt entity. Depending on the state, this may require a federal 501(c)(3) determination letter, a state-issued exemption number, or both.
- Government purchase, where the buyer is a federal, state, or local government agency. Federal employees on official business may need to present a government purchase card, travel order, or agency identification alongside the certificate.
- Agricultural production, where the buyer is purchasing items used directly and predominantly in farming operations. States that offer this exemption generally exclude vehicles required to be registered under motor vehicle codes.
Choosing the correct category matters. Checking “resale” when the item is actually for your own business use, for instance, exposes you to back-tax assessments and penalties.
The Signature Block at the Bottom
At the bottom of the page, the certificate has a signature block with space for the buyer’s signature, printed name, title, and the date. Many forms also print a short certification statement above the signature line, where the buyer affirms under penalty of perjury that the information is accurate and the purchase genuinely qualifies for the claimed exemption.
For paper certificates, a valid signature is an original handwritten one along with the printed name, title, and date. Electronic versions accept typed names, digital signature images, or other electronic processes that show the signer’s intent, consistent with the Uniform Electronic Transactions Act adopted in some form by nearly every state. A few states do not require any signature on electronically submitted certificates.
The Identifying Information You Fill In
Beyond the signature, the form asks for several pieces of identifying information that connect the transaction to a registered tax account. The standard fields are:
- The purchaser’s legal name and address.
- The seller’s legal name and address.
- A tax identification number: a state sales tax registration number, a resale permit number, or a Federal Employer Identification Number, depending on the exemption type and state requirements. Resale exemptions typically require a seller’s permit or resale number; nonprofit exemptions may require a 501(c)(3) letter or a state-issued exemption number.
- The type of business: retailer, wholesaler, manufacturer, government agency, or exempt organization.
- The reason for exemption, selected from checkbox options or written into an open field.
- A brief description of the property or services being purchased, which limits the scope of the exemption to those items.
A certificate missing any of these key fields is generally considered incomplete and may be rejected by the vendor or disallowed during an audit.
Single-Use and Blanket Checkboxes
Most exemption forms include a box near the top or middle of the page asking whether the certificate is for a single transaction or a blanket certificate. A single-use certificate covers one specific transaction. A blanket certificate covers all future purchases of the same general type from the same seller, so a new form is not needed for every order.
Blanket certificates are the more common choice for businesses that buy regularly from the same vendor. New York’s Form ST-120 allows the buyer to check a box designating the certificate as blanket, and if the box is left unchecked, the form defaults to single-use.
What Multistate Certificates Look Like
Businesses that buy goods in multiple states can use one of two standardized multistate certificates instead of a different state form for each jurisdiction. These forms follow the same general layout as state certificates but add a table of participating states.
Streamlined Sales Tax Certificate of Exemption
The SST Certificate of Exemption, officially designated SSTGB Form F0003, is accepted by all 24 states that participate in the Streamlined Sales Tax Agreement.1Streamlined Sales Tax. Exemptions The form covers both resale and non-resale exemptions and is designed to work across every member state with a single set of fields. It can be downloaded from the Streamlined Sales Tax website or from participating states’ revenue department sites.2Streamlined Sales Tax. Streamlined Sales Tax Certificate of Exemption SSTGB Form F0003
MTC Uniform Sales and Use Tax Resale Certificate
The MTC Uniform Resale Certificate is accepted by 36 states as a valid resale certificate.3Multistate Tax Commission. Uniform Sales and Use Tax Resale Certificate – Multijurisdiction Unlike the SST form, the MTC certificate is limited to resale transactions. Its most distinctive visual feature is a list of participating states, with a line next to each state’s abbreviation where you write in the sales tax registration number issued by that state.4Multistate Tax Commission. Uniform Sales and Use Tax Resale Certificate – Multijurisdiction
States vary on whether you must be registered in the state where the purchase occurs. Some states require a local registration number, while others accept a registration number from your home state. Maryland requires its own state registration number on any resale certificate used there.4Multistate Tax Commission. Uniform Sales and Use Tax Resale Certificate – Multijurisdiction Check with each state’s revenue department before relying on an out-of-state registration number.
Expiration Language on the Form
Some certificates print an expiration date or a renewal notice on the face of the form; many do not. Expiration rules vary significantly from state to state. Many states set no expiration date on blanket certificates, allowing them to remain valid indefinitely as long as the buyer keeps making qualifying purchases and the information stays current. Others impose fixed renewal periods, commonly three to five years. A smaller number of states require annual renewal.
Regardless of what the form itself says, submit an updated certificate whenever your business undergoes a significant change, such as a new legal name, a change in ownership structure, a new tax identification number, or a shift in the type of exemption you qualify for. Continuing to use a certificate with outdated information can void the exemption and trigger back-tax liability.