How are sales for resale transactions documented?
- a statement from the purchaser that the items are being purchased for the purpose of resale;
- the seller's name and address;
- the purchaser's name and address;
- a description of the items being purchased for resale;
- purchaser's signature, or the signature of an authorized employee or agent of the purchaser, and the date of signing; and
- purchaser’s Registration Number or Resale Number or a Certificate of Resale to an out-of-state purchaser.
- What is the difference between a Certificate of Registration, License, Certificate of Resale, and tax-exempt number?
- How do I verify a resale number is valid and active?
- May I use my Certificate of Registration or License to purchase items exempt from tax?
- When is a blanket certificate used?
- Under what circumstances will I be registered as a reseller?
Using Form CRT-61, Certificate of Resale, is the preferred method for taxpayers to document a sale for resale, but taxpayers do have the option to create their own. Any certificates of resale must contain the following information:
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