Wedding and Event Planner Resale Certificate Guide: Buy Decor, Linens, and Supplies Tax-Free
A single wedding can easily run $5,000 to $15,000 in decorations, linens, tableware, and floral supplies. If you are buying those items to resell or rent to clients, you should not be paying sales tax on them.
A resale certificate lets wedding planners, event planners, and event decorators purchase inventory tax-free when those items are intended for resale or rental to customers. The savings add up fast. At a 7% tax rate, a planner spending $8,000 per month on event supplies saves $6,720 per year.
Wedding and Event Planning
How the Resale Exemption Works for Event Planners
The basic rule is straightforward: if you buy a product and transfer it to a client (either by selling it or renting it), that purchase qualifies for the resale exemption. You present your resale certificate to the supplier, skip the sales tax, and then collect sales tax from your client when you sell or rent the item.
This applies whether you are a full-service wedding planner sourcing centerpieces, a linen rental company, or an event decorator buying tableware and backdrops.
The critical distinction is between items you transfer to clients and items you use in your own business operations. Only the first category qualifies.
Apply for Your Resale Certificate
What You Can Buy Tax-Free
Everything that gets sold or rented to your clients falls under the resale exemption.
Resale and Rental Items (Tax-Exempt)
- Table linens (tablecloths, runners, napkins, chair sashes)
- Tableware (plates, chargers, flatware, glassware) sold or rented to clients
- Centerpiece materials (vases, candles, candle holders, floral foam, silk flowers)
- Backdrops and draping fabric transferred to the client
- Signage and printed materials (welcome signs, table numbers, menus)
- Lighting supplies (string lights, LED candles, uplighting gels) sold to clients
- Favors and gift items you purchase and resell as part of an event package
- Balloons, banners, and paper goods that transfer to the client
- Disposable items (disposable plates, cups, utensils for casual events)
- Rental inventory (arches, furniture, photo booths) that you rent out
Packaging and Wrapping
Items used to package or deliver products to clients are also typically exempt:
- Gift bags and tissue paper included with favors
- Boxes and containers for transporting client purchases
- Cellophane and shrink wrap for gift baskets
What You CANNOT Buy Tax-Free
These are business-use items that do not transfer to your client. You owe sales tax on them.
| Item | Why It Is Taxable |
|---|---|
| Your office furniture and computers | Business use, not resold |
| Work vehicle expenses | Business use |
| Tools (glue guns, scissors, staple guns) | Your tools, not transferred |
| Cleaning supplies for rental items | Business operational cost |
| Storage bins and shelving | Business use |
| Your own clothing or uniforms | Personal/business use |
| Software and subscriptions | Business use |
| Marketing materials (business cards, brochures) | Promotional, not resold |
The Gray Area: Supplies Consumed During Setup
This is where event planners run into confusion. Items like zip ties, fishing line, floral tape, and mounting putty that you use during setup but that physically become part of the final product are generally exempt, because they are incorporated into the item the client receives.
But supplies you use and take back (your toolbox, your steamer, your iron) are your business equipment and are not exempt.
Rental vs. Resale: Why It Matters
Many event businesses both sell and rent items. The tax treatment is different for each.
Resale (Client Keeps the Item)
When you sell centerpieces, favors, or signage to a client, you buy tax-free with your resale certificate and collect sales tax on the sale price. This is a standard resale transaction.
Rental (You Get the Item Back)
Renting is trickier. In most states, rental of tangible personal property is taxable, and you can use your resale certificate to buy rental inventory tax-free because you are "reselling" the use of the item. However, some states treat rentals differently from sales.
| State | Rental Tax Treatment |
|---|---|
| Texas | Rentals are taxable. Resale certificate covers the purchase of rental inventory. |
| California | Rentals of tangible property are generally taxable. Certificate applies to inventory purchased for rental. |
| Florida | Rentals are taxable. You collect tax from the renter. |
| New York | Rentals are taxable at the same rate as sales. |
| Illinois | Rentals are generally taxable unless specifically exempted. |
If you operate a rental business, confirm your state's rules. The key point: in most states, you still use your resale certificate to acquire rental inventory tax-free, but you must collect tax from the client on the rental charge.
State-Specific Notes for Event Planners
Texas
Texas has a combined state and local tax rate up to 8.25%. Event planners who sell or rent tangible goods must collect sales tax. Labor for setting up and tearing down events is generally not taxable if separately stated on the invoice. Learn more in our Texas resale certificate guide.
California
California requires a seller's permit (their version of a resale certificate). Rental of tangible personal property is taxable. Design and planning fees that are purely service-based are not taxable, but any tangible goods you provide are. See the California resale certificate guide for details.
Florida
Florida taxes rentals of tangible personal property. Event planners who provide both services and tangible goods need to separate the two on invoices. Florida has a 6% state rate plus local surtaxes.
New York
New York taxes event planning services if they include the transfer of tangible property. If you are providing only coordination services (no physical goods), you may not owe sales tax. But if you provide decorations, linens, or other goods, the entire charge may become taxable. Review the New York resale certificate guide for current rules.
Georgia
Georgia exempts certain services but taxes all sales and rentals of tangible goods. Event planners who also provide catering should be aware that prepared food is taxable in Georgia.
How to Structure Your Invoices
Proper invoicing protects you during audits. Separate your charges into clear categories.
Example invoice for a $6,500 wedding decoration package:
| Line Item | Amount |
|---|---|
| Centerpiece arrangements (10 tables) | $2,500 |
| Linen rental (tablecloths, napkins, runners) | $1,800 |
| Arch and backdrop (rental) | $900 |
| Setup and teardown labor | $800 |
| Delivery | $500 |
| Subtotal | $6,500 |
| Sales tax on taxable items (varies by state) | Varies |
| Total | Varies |
In many states, separating labor from goods reduces the taxable amount. If you lump everything into a single "event package" charge, the entire amount may be taxable.
Common Mistakes Event Planners Make
Using the Certificate for Personal Events
Your own birthday party, your sister's bridal shower, your company holiday party: these are not resale purchases. Pay the tax.
Failing to Collect Tax From Clients
Buying tax-free is only half the equation. You must collect and remit sales tax on the goods and rentals you provide to clients. Skipping this step creates serious liability.
Not Tracking Rental Inventory Separately
Auditors want to see that your rental inventory is clearly documented. If you claim resale exemption on purchases, you need records showing those items were rented or sold to customers, not used personally.
Mixing Service Fees and Product Sales
When you bundle planning fees and product costs into one line item, the entire charge may be taxable in many states. Keep service fees and tangible goods on separate lines.
Real Savings for Event Businesses
| Business Type | Monthly Supply Spend | Annual Tax Savings (7%) |
|---|---|---|
| Solo wedding planner | $3,000 | $2,520 |
| Event decoration company | $8,000 | $6,720 |
| Linen and tableware rental company | $5,000 | $4,200 |
| Full-service event firm | $15,000 | $12,600 |
For a solo wedding planner doing 20 weddings a year, $2,520 in annual tax savings equals one extra booking's worth of profit.
How to Get Started
Getting your resale certificate is a simple process:
- Determine your state's requirements. Each state has its own application. Some call it a resale certificate, others a seller's permit or sales tax permit.
- Gather your business information. You will need your EIN or SSN, business name, address, and a description of what you sell.
- Apply. You can apply directly through your state or use our application service to simplify the process.
- Present your certificate to suppliers. Once approved, provide a copy to every vendor you buy from. They will remove sales tax from your invoices.
Most certificates are issued within a few days. Some states process same-day.
Apply for Your Resale Certificate Today