The BSC Form #

The Border States Uniform Sale for Resale Certificate facilitates tax-exempt purchases for resale in Arizona, California, New Mexico, Texas, and parts of Mexico.

Developed under the NAFTA framework by the Border States Caucus (BSC), it simplifies cross-border transactions in the southwestern U.S. and northern Mexico. Buyers must complete the certificate and provide it to sellers, who must retain it for their records.

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

It applies to tangible goods intended for resale and requires accurate completion to ensure validity. Misuse may result in criminal or civil penalties. Sellers are advised to verify that the goods align with the buyer’s business activities and resale intent. This certificate promotes trade while ensuring compliance with state-specific tax laws.