The MTC Uniform Sales and Use Tax Resale Certificate is a standardized multi-state resale certificate published by the Multistate Tax Commission (MTC) and accepted by 36 states for purchases of goods intended for resale. Businesses that buy inventory in multiple states previously had to maintain a separate resale certificate for each state — keeping track of different forms, expiration rules, and permit number requirements across dozens of jurisdictions. The MTC certificate simplifies this by providing one uniform document that replaces individual state resale certificates in the 36 accepting states. It is particularly valuable for distributors, wholesalers, online retailers, and any business purchasing inventory from suppliers in multiple states. ExemptDocs lets you fill the MTC Uniform Resale Certificate free online in minutes. Our guided workflow prompts you for your sales tax registration number in each state where you are making purchases, ensures the merchandise description is specific enough to pass audit scrutiny, and signs your certificate with a verifiable electronic signature including timestamp and IP address. Once complete, you can send your certificate directly to any supplier in an accepting state from within ExemptDocs — replacing up to 36 state-specific resale certificates with one standardized form.
The MTC Uniform Resale Certificate is used by any business that purchases goods for resale in one or more of the 36 accepting states. Common users include:
The MTC Uniform Resale Certificate is accepted by 36 states:
Important: Texas does NOT accept the MTC Uniform Resale Certificate. For Texas purchases, you must use the Texas-specific Resale Certificate (Form 01-339). California, Florida, Nevada, and several other states also do not accept the MTC certificate — always verify the current acceptance list before using this form in a new state.
The most critical mistake is using the MTC certificate for purchases in Texas — Texas does not accept it, and suppliers are required to charge sales tax without a valid Texas-specific certificate. Other common errors include leaving state registration numbers blank (each state requires its own number), describing merchandise too vaguely (e.g., "goods" instead of "apparel for resale"), and issuing a blanket certificate to a supplier you will only purchase from once. Always verify whether the specific state accepts the MTC certificate for your type of purchase, as some states have restrictions on certain exemption categories. ExemptDocs flags states with known restrictions before you send.
No. Texas explicitly does not accept the MTC Uniform Sales and Use Tax Resale Certificate. For tax-exempt resale purchases in Texas, you must use the Texas-specific Resale Certificate (Form 01-339) issued by the Texas Comptroller of Public Accounts. If you submit an MTC certificate to a Texas supplier, they are required to charge you full sales tax.
As of the most recent MTC guidance, 36 states accept the MTC Uniform Resale Certificate, though the exact list can change as states update their policies. Some states accept it with conditions — for example, only for certain exemption types or with additional documentation. Always verify current acceptance before relying on the MTC certificate for a new state or a new type of purchase.
Yes. Each accepting state listed on the MTC certificate requires your sales tax registration or seller's permit number for that state. You must be registered to collect sales tax in any state where you have nexus and are making purchases for resale. ExemptDocs prompts you for each state's registration number and validates the format before submission.
The MTC Uniform Resale Certificate does not have a universal expiration date, but individual states may set their own renewal rules — typically every 1–3 years or when your business information changes. Suppliers may also request updated certificates periodically. ExemptDocs stores your certificates and alerts you when renewal is recommended based on each state's guidelines.
The MTC Uniform Resale Certificate is primarily designed for tangible personal property that will be resold. Some states extend it to services that will be resold or incorporated into a final product for sale. Whether a specific service qualifies varies by state. If you are purchasing services for resale (such as software or processing services), verify with the relevant state's tax authority whether the MTC certificate covers that transaction.
Both are multi-state certificates, but they serve different purposes and cover different states. The SST Certificate of Exemption covers 24 Streamlined Sales Tax member states and supports multiple exemption types (resale, nonprofit, government, manufacturer). The MTC Uniform Resale Certificate covers 36 states but is specifically for resale purchases only. The two forms cover different states — check which certificate applies for each state where you need an exemption. ExemptDocs helps you determine the correct form for each state.