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If a lab, clinic or purchasing office has been asked for a “multistate exemption certificate”, this page explains whether this form is the right one and what to have ready. It is general information, not tax or legal advice.
Short answer
The “Uniform Sales & Use Tax Resale Certificate – Multijurisdiction” is published by the Multistate Tax Commission (MTC). Despite the “exemption” in the web address of its MTC page, the form is titled a resale certificate: it supports buying goods for resale, or as an ingredient or component of a product the buyer makes and resells. It is not an exempt-entity document, and each state decides whether it accepts the form.
Definition and scope
The MTC describes the certificate as a single form that 36 states have indicated can be used as a resale certificate (MTC page updated October 14, 2022, checked 2026-11-03). The MTC page does not name the states; the list sits in the certificate itself, and the MTC tells users to ask the revenue department of a state about acceptance. The certificate carries its own instructions and limitations.
The MTC does not decide acceptance. Its FAQ says states may change their acceptance policies without notifying the MTC, so a list that was right when a form was filled in can change.
North Carolina’s Department of Revenue illustrates the resale-only limit. It allows the multijurisdiction certificate for purchases for resale, states that it is not valid as an exemption certificate, and states that it is not valid if signed by someone, such as a contractor, who intends to use the property (NC DOR certificate page, checked 2026-11-03). Other states set their own rules, so treat this as one sourced example, not a national rule.
For how a resale certificate differs from other tax documents in medical-supply buying, see tax-exempt certificates for medical supplies and resale certificates for medical supply distributors.
How to fill out a multistate exemption certificate
The MTC FAQ describes the layout: the seller’s name and address go in the first two lines, followed by the buyer’s details and a description of the buyer’s business and of the purchases. The buyer then enters its state identification number for each state in which it is using the form. Use the instructions printed on the certificate itself for anything beyond this.
What to have ready before filling it in
- The seller’s legal name and address (they go at the top).
- The buyer’s legal details and a description of its business and what it is buying.
- An identification number for each state where the form will be used. The MTC FAQ says that where a buyer has no number in a state, the rules vary, so that state’s revenue department is the place to check.
- Confirmation that the purchase is for resale or is a component of something the buyer manufactures and resells.
Blanket use and renewal
The MTC FAQ says that in many states the certificate can be used as a blanket certificate covering repeat purchases, and that some states require periodic replacement with a renewed certificate.
Which document for which buyer
| Buyer situation | What the sources say about this form |
|---|---|
| Distributor or reseller buying goods to resell | This is the use the MTC form supports (MTC FAQ). Acceptance is decided by each state and by the seller. |
| Manufacturer buying an ingredient or component of a product it will resell | The MTC FAQ lists this as supported. |
| Contractor who will use the property | North Carolina states the form is not valid if signed by such a person. |
| Clinic, hospital or university buying for its own use | North Carolina states the form is not valid as an exemption certificate. |
The table is the practical gap behind the search phrase: people look for a “multistate exemption certificate” but the form they find is a resale instrument.
Where it matters for labs, clinics and supply decisions
- Buyer side: confirm with the relevant state’s revenue department that the form is accepted today, have the state ID number for each state, and check whether that state requires renewal (MTC page and FAQ).
- Seller side: the seller decides whether to accept the form, should keep it on file, and should in good faith confirm that the goods are normally sold wholesale or resold. The MTC FAQ warns that a careless seller could be held liable for the sales tax due in some states.
- A supplier of lab or medical products is the seller in these exchanges. See medical supply wholesalers and the state examples for Washington and New Jersey.
Common misunderstandings
- “It is a multistate exemption certificate.” The form is titled a resale certificate, and North Carolina says it is not valid as an exemption certificate.
- “Every state accepts it.” The MTC says 36 states have indicated it can be used as a resale certificate, and that acceptance is a state decision.
- “The MTC approves my use.” The MTC does not decide acceptance.
- “Once signed, it never needs attention.” Some states require periodic renewal, and states can change acceptance policy.
FAQ
How do you fill out a multistate exemption certificate?
Put the seller’s name and address in the first two lines, then the buyer’s details, a description of the buyer’s business and purchases, and the buyer’s identification number for each state where the form is used (MTC FAQ). Follow the instructions printed on the certificate.
What is the uniform sales and use tax exemption certificate?
The MTC page uses that name in its address, but the form is titled “Uniform Sales & Use Tax Resale Certificate – Multijurisdiction” and supports purchases for resale or as a component of a product the buyer resells.
Can a clinic or university use it to claim exempt status?
North Carolina’s Department of Revenue says the certificate is not valid as an exemption certificate. Ask the state for its exempt-entity form.
Can a seller refuse it?
Yes. The MTC FAQ says the seller decides whether to accept the form.
Sources
- Multistate Tax Commission, Uniform Sales & Use Tax Certificate (page updated October 14, 2022; checked 2026-11-03).
- Multistate Tax Commission, FAQ: Uniform Sales and Use Tax Certificate (checked 2026-11-03).
- North Carolina Department of Revenue, Uniform Sales and Use Tax Certificate – Multijurisdiction (checked 2026-11-03).
