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Resale certificate

A form a registered seller gives a supplier to buy goods for resale without paying sales tax, based on its sales tax registration in a state.

The short answer, then the detailChecked September 2026

The detail

What it means in practice.

A retailer buying stock to resell doesn't pay sales tax on it, because the tax is collected from the final customer. The retailer shows that with a resale certificate tied to its sales tax registration in a state. A US LLC buying from US wholesalers usually needs one, which means registering for sales tax in a state first. Premium includes one state's registration.

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