Seller Permit vs Resale Certificate: What Is the Difference?
A seller permit lets you collect sales tax. A resale certificate lets you buy inventory without paying it. See which one online sellers need.
What is the difference between a seller permit and a resale certificate?
A seller permit is the registration a state gives your business so it can collect sales tax from customers. A resale certificate is the document you give to a supplier so you can buy goods for resale without paying sales tax on them. You normally need the seller permit first, because the resale certificate uses its number.
1Side by side
| Point | Seller permit | Resale certificate |
|---|---|---|
| Purpose | Collect and remit sales tax | Buy inventory without paying sales tax |
| Who issues it | The state tax agency | You complete it and give it to the supplier |
| Other names | Sales tax permit, sales tax license | Reseller certificate, exemption certificate |
| Ongoing duty | File sales tax returns, even with zero sales | Use it only for goods you will resell |
2Who needs a seller permit
A business with sales tax nexus in a state. Nexus comes from a physical presence, such as inventory in a warehouse, or from economic activity. Most states set the economic threshold at $100,000 of sales into the state in a year.
3Who needs a resale certificate
Sellers who buy from wholesalers or distributors. Many U.S. suppliers will not open a wholesale account without one.
4States without a statewide sales tax
Alaska, Delaware, Montana, New Hampshire and Oregon do not charge a statewide sales tax, although some local taxes exist in Alaska.
5Marketplace sales
Marketplaces such as Amazon and Walmart collect sales tax on orders placed through them. You may still need a permit in states where you hold inventory or sell through your own website.
Be Filing obtains seller permits and resale certificates in any U.S. state. It can be added at checkout or later from your portal.
Official sources
Be Filing Inc is an IRS Certifying Acceptance Agent. This guide is general information, not legal or tax advice, and rules can change. Last reviewed in November 2026.
Quick questions, answered
Short, direct answers. If yours is not here, NIA or our team will help.
Ask on WhatsAppDo I need an EIN to get a seller permit?
Most states ask for the EIN of the business when you register.
Is a seller permit free?
Many states issue it free of charge, and some charge a small fee or ask for a deposit.
Does a resale certificate expire?
It depends on the state. Some certificates stay valid until revoked and others must be renewed.
Can a non-resident get a seller permit?
Yes. A U.S. company owned by a non-resident can register in any state where it needs to.
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