Uniform Sales & Use Tax Certificate: Multi-State Guide

If you buy inventory from suppliers across multiple states, you've probably encountered different resale certificate forms for every state. The Uniform Sales & Use Tax Resale Certificate, created by the Multistate Tax Commission (MTC), offers a streamlined solution.

This guide explains everything you need to know about using uniform certificates for multi-state operations in 2026.

What Is the Uniform Certificate?

The Uniform Sales & Use Tax Certificate is a standardized resale certificate form accepted by multiple states. Instead of completing 50 different state forms, you can use one uniform certificate across participating states.

Who Created It?

The Multistate Tax Commission (MTC) developed the uniform certificate to:

• Reduce compliance burden on multi-state businesses
• Simplify recordkeeping for suppliers
• Create consistency across state lines
• Lower administrative costs

What Makes It "Uniform"?

The form includes:

• Standard fields required by all participating states
• Optional fields for state-specific information
• Consistent format and language
• Single signature covers multiple jurisdictions

Types of Uniform Certificates

The MTC offers several forms:

Form S-3: Streamlined Sales Tax Certificate of Exemption

• For Streamlined Sales Tax Project states
• Covers all exemption types (resale, manufacturing, etc.)
• Used by 24 Streamlined states

Form 42A0005: Uniform Sales & Use Tax Certificate

• Original uniform certificate
• Focused on resale exemptions
• Accepted by most MTC member states

Blanket vs Single Purchase

• Blanket covers all future purchases from a supplier
• Single purchase covers one transaction only

Which States Accept It

Streamlined Sales Tax (SST) States

These 24 states must accept the Streamlined Certificate (Form S-3):

MTC Member States (Additional)

These states participate in MTC and generally accept uniform certificates:

• Alabama* (prefers state form)
• Idaho
• Montana* (no sales tax)
• New Mexico
• Oregon* (no sales tax)
• Texas (accepts but prefers state form)
• District of Columbia

Total states accepting some form of uniform certificate: ~35-40

States That DON'T Accept Uniform Certificates

These states require their own specific forms:

• California - Must use Form CDTFA-230 (California resale certificate)
• Florida - Must use Form DR-13 (Florida certificate of resale)
• Hawaii - Must use Form G-16 (Hawaii resale certificate)
• Illinois - Must use Form CRT-61 (Illinois resale certificate)
• Louisiana - Must use Form R-1374 (Louisiana resale certificate)
• Maryland - Must use Form 302 (Maryland resale certificate)
• Massachusetts - Must use Form ST-4 (Massachusetts resale certificate)
• Virginia - Accepts uniform but prefers Form ST-10

Why they don't accept it:

• State-specific information requirements
• Legislative restrictions
• Different exemption categories
• State control over tax policy

How to Complete the Form

Streamlined Certificate (Form S-3)

Section 1: Purchaser Information

Fill in your business details:

• Legal business name
• Business address
• Identification number (see below)
• Type of business

Identification Number Options:

• EIN (Federal Employer Identification Number) - best option
• Sales tax registration number from your home state
• Driver's license number (least preferred)
• Foreign diplomat number (if applicable)

Section 2: Seller Information

• Seller's name
• Seller's address
• (Seller typically fills this in, or you can pre-fill)

Section 3: Type of Exemption

Check the reason for exemption:

• • Resale (most common for retailers)
• • Agricultural production
• • Industrial production/manufacturing
• • Direct pay permit
• • Direct mail
• • Other (specify)

Section 4: State Where Registered

List all states where you're registered to collect sales tax.

Example:

• • Arizona (Permit #: 123456789)
• • Texas (Permit #: 98765432101)
• • Nevada (Permit #: NV-12345-R)

Section 5: Signature

• Sign and date
• Print name and title
• Single signature applies to all states listed

Key Fields Explained

"Purchaser's tax registration number"

• Use your home state sales tax permit number
• Or your Federal EIN
• Format varies by state

"Type of Business"

• Retail
• Wholesale
• Manufacturing
• Service
• Be specific (e.g., "Online retail - electronics")

"Description of property/services to be purchased"

• For blanket certificates: "All tangible personal property for resale"
• For specific purchases: Detailed description of items

State-Specific Requirements

Even though the uniform certificate is accepted, some states have additional requirements.

State-by-State Notes

Arkansas

• Accepts SST certificate
• May request Arkansas-specific permit number
• Re-verification recommended annually

California

• Does NOT accept uniform certificate
• Must use CA Form CDTFA-230
• Requires California seller's permit

Florida

• Does NOT accept uniform certificate
• Must use FL Form DR-13
• Requires Florida resale certificate number

Georgia

• Accepts SST certificate
• May request Georgia sales tax number
• Blanket certificates allowed

Illinois

• Does NOT accept uniform certificate
• Must use IL Form CRT-61
• Requires Illinois resale number

New York

• Accepts uniform certificate
• May request NY Form ST-120 for certain exemptions
• Must be registered in NY or another state

Texas

• Accepts uniform certificate
• Prefers TX Form 01-339
• Must include Texas or out-of-state permit number

Washington

• Accepts SST certificate
• Must be registered in a state
• Reseller permit from any state works

Additional Documentation

Some states may request:

• Copy of your sales tax permit from home state
• Business license
• Proof of business registration
• Letter of authorization (for authorized purchasers)

When in doubt: Provide the uniform certificate AND the state-specific form to be safe.

Uniform vs State-Specific Forms

When to Use Uniform Certificate

• Use uniform certificate when:
• Supplier operates in multiple states
• Buying from suppliers in SST states
• You want simplified recordkeeping
• Supplier specifically requests it

When to Use State-Specific Form

• Use state-specific form when:
• Required by state law (CA, FL, IL, etc.)
• Supplier prefers it
• State has unique exemption requirements
• Avoiding potential verification issues

Can You Use Both?

Yes! Many businesses provide:

• Uniform certificate for their records
• State-specific form to ensure compliance
• Both forms reference the same transactions

This strategy:

• Eliminates risk of non-acceptance
• Satisfies supplier requirements
• Protects you in audits

Advantages of Uniform Certificates

For Buyers (You)

• One form covers multiple states

• Fill out once, use in 35+ states

• Reduces paperwork and admin time

• Simplified compliance

• Don't need to track 50 different state forms

• Easier training for purchasing staff

• Better recordkeeping

• Standard format makes filing easier

• Consistent information across suppliers

For Sellers (Your Suppliers)

• Familiar format

• Same fields regardless of buyer's state

• Easier to verify and validate

• Less state-specific research

• Don't need to know every state's form

• Reduces risk of accepting wrong form

Common Mistakes to Avoid

• Using uniform certificate in non-participating states

• California, Florida, Illinois don't accept it

• Always check state rules first

• Not listing all states where you're registered

• Could raise red flags in audits

• Incomplete certificates may be rejected

• Using wrong identification number

• Some states require specific permit formats

• EIN is safest universal option

• Forgetting to sign or date

• Unsigned certificates are invalid

• Suppliers can't accept them

• Using expired certificates

• Some states require re-certification periodically

• Update when business information changes

Multi-State Registration Strategies

Do You Need to Register in Every State?

Not necessarily. You typically need registration where you have:

Physical Nexus:

• Office, warehouse, or store location
• Employees
• Inventory storage

Economic Nexus (2026 thresholds):

• $1$100,000+ in sales to state customers
• 200+ transactions to state customers
• (Thresholds vary slightly by state)

Streamlined Registration

Streamlined Sales Tax Agreement offers:

• Central registration for all SST states
• Single application process
• Simplified compliance

How to register:

1. Go to streamlinedsalestax.org
2. Complete central registration form
3. Select which SST states to register in
4. Receive permit numbers for each state

When Uniform Certificate is Most Valuable

Scenario: You're registered in your home state (Texas) and sell online nationwide.

Strategy:

• Register in Texas (home state) -
• Register in states where you hit economic nexus -
• Use uniform certificate showing both registrations -
• Provide to all suppliers in SST states -

Result: One form works in 24 states without additional paperwork.

Verifying Uniform Certificates (For Suppliers)

If you're a supplier accepting uniform certificates from buyers:

What to Check

• Form completeness

• All required fields filled in

• Signature and date present

• Reason for exemption checked

• Permit number verification

• Check buyer's home state permit

• Use state's online verification tool

• Confirm permit is active

• State compatibility

• Confirm your state accepts uniform certificates

• If not, request state-specific form

• Business logic

• Does exemption reason make sense?

• Is business type appropriate for exemption?

• Red flags in description?

Record Keeping

Keep with each certificate:

• Verification results (screenshot)
• Date you verified
• Re-verification schedule
• Related invoices and orders

Future of Uniform Certificates

Trends for 2026 and Beyond

Digital certificates are becoming standard:

• Electronic signatures accepted in all SST states
• PDF forms via email are valid
• Some states offer online portals for certificate management

More states joining:

• Streamlined project continues to grow
• Economic nexus rules pushing uniformity
• Expect 3-5 more states to join by 2028

Blockchain and automation:

• Experimental programs using blockchain for certificate verification
• API integrations between tax systems
• Real-time permit validation coming

Get Registered in Multiple States

Need to register for sales tax permits in multiple states? We can help:

• Registration in all 50 states
• Streamlined project setup
• All permit numbers and certificates provided
• Ongoing compliance support

Start your multi-state registration today and simplify your resale certificate management across the country.

Bottom line: The Uniform Sales & Use Tax Certificate is a powerful tool for multi-state businesses. Use it where accepted, but always keep state-specific forms ready for California, Florida, Illinois, and other non-participating states.