Written and maintained by CASRAI Editorial Board
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Short answer: In Pennsylvania the resale certificate is the Pennsylvania Exemption Certificate, Department of Revenue form REV-1220. A buyer who will resell the goods ticks box 3, enters the 8-digit Sales Tax License ID, signs it and gives it to the seller. The seller keeps it for at least four years and does not send it to the state. This is general tax-form information, not tax or legal advice.
What the Pennsylvania resale certificate is
Pennsylvania has no separate “resale certificate” form. REV-1220 is a single exemption certificate with many exemption boxes, and resale is box 3: “Property will be resold under License ID.” The Department’s instructions say the box covers property or services resold or rented in the ordinary course of the purchaser’s business, either in original form or as an ingredient or component of other property.
The rule behind the form is in 61 Pa. Code 32.3: every sale of tangible personal property is presumed to be at retail and taxable, so a buyer claiming resale has to establish that the property will be resold. The certificate is how that claim is put on record for a given sale. The section’s examples do not mention medical or laboratory products, so there is no medical-specific rule on the form. For the national picture see our guide to the resale certificate for medical supply distributors, and for the multistate form see the uniform sales and use tax certificate.
How REV-1220 is completed and used
The Pennsylvania Business Hub walks through five parts: the type of tax, unit or blanket, the seller’s name and address, the exemption type with account numbers, and the purchaser’s details and signature. For resale the purchaser marks box 3 and enters the 8-digit sales tax license (wholesaler certificate) ID. If the purchaser has no Pennsylvania Sales Tax License ID, the form asks for an explanation under Number 8.
The purchaser signs with name, EIN and date. The form may be photocopied or reproduced if it carries the same information. The Department states: “DO NOT RETURN THIS FORM TO THE PA DEPARTMENT OF REVENUE.” The seller holds it.
Unit or blanket certificate
The form has two check boxes. The unit certificate is for one transaction. The blanket certificate is for multiple transactions, and the Business Hub describes it as valid for current and future transactions.
Editorial interpretation, not a rule on the form: a lab or clinic that reorders the same resale consumables from one supplier would usually use a blanket certificate, and a one-off equipment order would suit a unit certificate. The form itself says only “one” or “multiple.”
Good-faith tests and records
The form says the seller must accept the certificate in good faith, and lists four tests. An invalid certificate “may subject the seller/lessor to the tax.” The table maps each test to what each side does. The buyer and seller columns are a checklist drawn from the form text.
| Form test | What the buyer supplies | What the seller checks on receipt |
|---|---|---|
| 1. Completed properly | Box 3 marked, license ID or Number 8 explanation, signature, name, EIN, date | No blank required fields; unit or blanket box ticked |
| 2. In the seller’s possession within 60 days of the sale | The signed certificate, sent promptly | Date received against the date of sale |
| 3. No knowingly false information | Accurate entity and license details | Nothing on the face of the form the seller knows to be untrue |
| 4. Property consistent with the exemption claimed | Goods that will actually be resold or incorporated into resold property | Items ordered fit a resale claim |
Retention: the seller keeps the certificate for at least four years from the date of the exempt sale it covers. A simple supplier file for each customer therefore holds the signed REV-1220, the receipt date, and the sale dates it supports.
Where it matters for lab and medical supply orders
The certificate applies when the buyer is a reseller, for example a distributor or dealer that stocks gloves, consumables or devices for resale. The 61 Pa. Code 32.3 definition also includes property sold, rented or leased in the regular course of business and property physically incorporated into other property that is sold. A laboratory or clinic buying for its own use is not claiming resale on this basis. Whether particular medical items are taxable or exempt in Pennsylvania is a separate question not answered by this form; see our guides on the tax-exempt certificate for medical supplies and resale certificate versus seller’s permit. Other states have their own forms, such as the Ohio and New York certificates.
Common misunderstandings
- It is not filed with the state. The Department says not to return it, and the Business Hub says the certificate is not sent to the State.
- It is not a license. The form states it cannot be used to obtain a Sales Tax License ID, PTA License ID or exempt status.
- Nonprofit exemption is a different route. The form may be used with REV-1715, the Exempt Organization Declaration of Sales Tax Exemption, for purchases of $200 or more. That is an exemption claim by the organisation, not a resale claim.
- Sixty days is not a validity period for the buyer. It is the window in which the seller must have the certificate after the sale.
FAQ
What is the Pennsylvania resale certificate form number?
REV-1220, titled Pennsylvania Exemption Certificate. The current form carries the revision footer “REV-1220 (TR) 07-23 (FI)”.
Does the buyer send REV-1220 to the Department of Revenue?
No. The buyer gives it to the seller, who keeps it.
How long must a seller keep it?
At least four years from the date of the exempt sale to which it applies.
Can I use it to get a sales tax license?
No. The form says it cannot be used to obtain a Sales Tax License ID, PTA License ID or exempt status.
Sources
- Pennsylvania Department of Revenue, REV-1220 Pennsylvania Exemption Certificate, checked 3 November 2026.
- Pennsylvania Business Hub, Complete the PA Tax Exemption Certificate (page dated 4 April 2025), checked 3 November 2026.
- Pennsylvania Code, 61 Pa. Code 32.3, Resales, checked 3 November 2026.
