How to verify a resale certificate is valid
A signed resale certificate isn’t valid just because it’s signed. The permit number on it has to be real, active, and issued by the state the cert claims to cover. Most states publish a free online lookup for exactly this.
Here are the direct links, plus the five-point checklist to run before accepting any cert.
The 5-point pre-accept checklist
- Is the form correct for the state? (MTC Multijurisdiction isn’t accepted by California, Illinois, etc. — see our California article.)
- Are all fields filled in? Name, address, permit number, description of goods, signature, date. Missing any = invalid.
- Does the permit number resolve to the buyer’s business name? Not just “a number exists” — the name on the state’s lookup must match the name on the cert.
- Is the permit active on the date of sale? State lookups show issue + expiration dates; compare to your transaction date.
- Does the certificate cover the kind of goods you’re selling? A cert claiming resale of “industrial equipment” doesn’t defend a sale of office supplies.
State-by-state lookup tools
Most states offer free public lookup. The ones that don’t, you can verify via email or phone to the DOR.
| State | Lookup tool | What to enter |
|---|---|---|
| Alabama | My Alabama Taxes | Sales tax account number |
| Arizona | AZTaxes License Verification | Transaction Privilege Tax license number |
| California | CDTFA Verify a Permit | Seller’s Permit or Sales & Use Tax account |
| Colorado | Revenue Online Verification | Sales tax license number |
| Connecticut | CT TSC Verify Permit | CT tax registration number |
| Florida | Florida DOR Tax Permit Lookup | Annual Resale Certificate (DR-13) number |
| Georgia | Georgia Tax Center Verify | Sales tax number |
| Illinois | MyTax Illinois Business Registration | Illinois Business Tax (IBT) number |
| Indiana | INTIME Tax Account Lookup | Indiana Retail Merchant Certificate |
| Kansas | Kansas CST Verify | Sales tax account number |
| Louisiana | LDR Taxpayer Access Point | Louisiana sales tax account number |
| Maryland | Maryland bFile Verify | Maryland sales & use tax license |
| Massachusetts | MassTaxConnect Verify | Massachusetts sales tax permit |
| Michigan | Michigan Treasury Online | Sales tax license number |
| Minnesota | Minnesota e-Services | Minnesota sales tax ID |
| New Jersey | New Jersey Premier Business Services | Sales tax certificate of authority |
| New York | NYS Vendor Verification | Certificate of Authority (sales tax) |
| North Carolina | NC DOR Account Verification | Sales and use tax account |
| Ohio | Ohio Gateway Verification | Vendor’s license number |
| Pennsylvania | PA myPATH Verify | Sales tax license (8-digit) |
| South Carolina | MyDORWAY License Verify | Retail license number |
| Tennessee | TNTAP Verify | Sales tax account number |
| Texas | Texas Comptroller Sales Taxpayer Search | Texas sales tax permit number |
| Utah | Utah TAP Account Verify | Sales tax account |
| Virginia | Virginia Tax Online Services | Sales tax account number |
| Washington | Washington DOR Reseller Permit Lookup | Reseller permit number (different from registration number) |
Verify the URL is current before relying on it. State DOR sites reshuffle regularly; the domains above are the canonical ones as of April 2026 but each state’s search-engine result for “[state name] sales tax permit verification” will always beat this table for freshness.
What to do if the lookup fails
- Number doesn’t resolve: the buyer may have mistyped, or the permit was never issued. Ask them to correct + resubmit.
- Name doesn’t match: could be a legitimate DBA situation (DBA filed with the state but cert uses legal name, or vice versa) — ask for a business-entity proof linking the two. More likely: fraud. Decline.
- Permit expired on sale date: decline. Don’t extend “courtesy” exemptions to buyers without a current permit; you’re the one on the hook in audit.
What ResaleProof does
v1 stores the permit number on each cert but doesn’t auto-verify against state DOR tools — most states don’t publish a machine-readable API. Per-state verification is on the roadmap as a Pro-tier feature when enough merchants are asking for it.
For now, ResaleProof’s admin detail drawer shows the permit number alongside state DOR lookup links so a merchant reviewer can verify in under 30 seconds per cert.