A business cannot use a resale certificate to purchase merchandise that they will use and consume in the conduct of business. Any merchandise obtained upon resale certificate is subject to sales and use tax if it is used or consumed by the purchaser in any manner, and must be reported and the tax paid thereon direct to the appropriate jurisdiction.
If you do not have a resale certificate but believe you qualify to receive one, contact your state or local sales and tax comptroller department to request the documentation.
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