Updated 2026-07-02
State-by-state resale certificate guide for Shopify
Resale Proof covers all 50 states plus DC. Certificate intake applies wherever a statewide resale exemption exists; the five states with no statewide sales tax need no certificate, and Resale Proof says so instead of collecting one. Among the rest, some states have official blank forms that can be generated in-app, while others require buyers to upload an existing or state-issued certificate.
This guide explains Resale Proof product behavior. It is not tax or legal advice. Confirm certificate requirements with the state agency or your CPA/SALT advisor.
Generated forms CA, IL, NY, TX, and MTC where official blank forms are supported.
Upload-only Most states use existing certificate upload, review, renewal, and audit storage.
No statewide sales tax AK, DE, MT, NH, and OR are recorded without a statewide Shopify resale exemption.
All states and DC
| State | Resale Proof path | Form or document | Official source |
|---|---|---|---|
| Alabama AL | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | Alabama resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| Alaska AK | No statewide sales tax Resale Proof records context, but does not apply a statewide Shopify resale exemption. | No statewide sales tax; local requirements may still apply | State agency Verified 2026-06-22 |
| Arizona AZ | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | Arizona resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| Arkansas AR | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | Arkansas resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| California CA | Generated in app + upload Buyer can fill the official blank form in Resale Proof or upload an existing PDF. | CDTFA-230 General Resale Certificate California seller's permit, 8-12 digits. | State agency Verified 2026-06-22 |
| Colorado CO | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | Colorado resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| Connecticut CT | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | Connecticut resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| Delaware DE | No statewide sales tax Resale Proof records context, but does not apply a statewide Shopify resale exemption. | No statewide sales tax certificate requirement | State agency Verified 2026-06-22 |
| District of Columbia DC | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | District of Columbia resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| Florida FL | State-issued upload Buyer uploads the state-issued certificate or account-specific document. | DR-13 Annual Resale Certificate for Sales Tax Annual Resale Certificate Number, format XX-XXXXXXXXXXXXX-X. | State agency Verified 2026-06-22 |
| Georgia GA | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | Georgia resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| Hawaii HI | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | Hawaii resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| Idaho ID | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | Idaho resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| Illinois IL | Generated in app + upload Buyer can fill the official blank form in Resale Proof or upload an existing PDF. | CRT-61 Certificate of Resale Illinois Business Tax Number, 8 digits. | State agency Verified 2026-06-22 |
| Indiana IN | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | Indiana resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| Iowa IA | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | Iowa resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| Kansas KS | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | Kansas resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| Kentucky KY | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | Kentucky resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| Louisiana LA | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | Louisiana resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| Maine ME | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | Maine resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| Maryland MD | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | Maryland resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| Massachusetts MA | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | Massachusetts resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| Michigan MI | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | Michigan resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| Minnesota MN | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | Minnesota resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| Mississippi MS | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | Mississippi resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| Missouri MO | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | Missouri resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| Montana MT | No statewide sales tax Resale Proof records context, but does not apply a statewide Shopify resale exemption. | No statewide sales tax certificate requirement | State agency Verified 2026-06-22 |
| Nebraska NE | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | Nebraska resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| Nevada NV | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | Nevada resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| New Hampshire NH | No statewide sales tax Resale Proof records context, but does not apply a statewide Shopify resale exemption. | No statewide sales tax certificate requirement | State agency Verified 2026-06-22 |
| New Jersey NJ | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | New Jersey resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| New Mexico NM | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | New Mexico resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| New York NY | Generated in app + upload Buyer can fill the official blank form in Resale Proof or upload an existing PDF. | ST-120 Resale Certificate NY Certificate of Authority, 9 digits. | State agency Verified 2026-06-22 |
| North Carolina NC | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | North Carolina resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| North Dakota ND | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | North Dakota resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| Ohio OH | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | Ohio resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| Oklahoma OK | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | Oklahoma resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| Oregon OR | No statewide sales tax Resale Proof records context, but does not apply a statewide Shopify resale exemption. | No statewide sales tax certificate requirement | State agency Verified 2026-06-22 |
| Pennsylvania PA | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | Pennsylvania resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| Rhode Island RI | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | Rhode Island resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| South Carolina SC | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | South Carolina resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| South Dakota SD | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | South Dakota resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| Tennessee TN | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | Tennessee resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| Texas TX | Generated in app + upload Buyer can fill the official blank form in Resale Proof or upload an existing PDF. | 01-339 Texas Sales and Use Tax Resale Certificate Texas Sales Tax Permit, 11 digits. | State agency Verified 2026-06-22 |
| Utah UT | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | Utah resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| Vermont VT | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | Vermont resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| Virginia VA | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | Virginia resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| Washington WA | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | Washington resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| West Virginia WV | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | West Virginia resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| Wisconsin WI | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | Wisconsin resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
| Wyoming WY | Upload-only Buyer uploads an existing certificate PDF for merchant review and audit storage. | Wyoming resale or exemption certificate As printed on the certificate. | State agency Verified 2026-06-22 |
MTC multistate certificate
Resale Proof also supports the MTC Uniform Sales & Use Tax Exemption Certificate. Buyers can fill the MTC certificate in-app, and merchants can still choose upload-only intake if they already have a signed certificate PDF.
Official source: Multistate Tax Commission .
How this affects Shopify checkout
For states where Shopify exposes a resale exemption value, Resale Proof applies the matching Shopify tax exemption after merchant approval. For no-statewide-sales-tax states and MTC-only records, Resale Proof stores the evidence without inventing a statewide exemption.