The MTC form #

(Revision: October 14, 2022) #

The Multistate Tax Commission Uniform Sales & Use Tax Resale Certificate is a standardized document designed for businesses purchasing goods for resale across multiple states. Accepted by 36 states, it exempts buyers from paying sales tax on items intended for resale, reducing costs and streamlining operations.

As the name indicates, the MTC form is for RESALE only. The MTC form is not available to non-profits, educational, or others entitled to an exemption due to the nature of the organization's purpose.

The certificate requires detailed information, including buyer and seller names, addresses, registration numbers, and a description of goods purchased. It is valid until revoked and must be used in compliance with state-specific laws, as requirements may vary.

Some states, like Illinois and Connecticut, impose limitations on its use. Businesses must ensure proper usage to avoid penalties and report use tax if items are consumed rather than resold. This multijurisdictional tool simplifies compliance for interstate transactions