Reseller Tax Exemptions

If you buy our containers to resell, you can buy them without sales tax. Pick your state to see which resale certificate it accepts.

How to buy tax-exempt

  1. Create an online account, or log in.
  2. Send us your resale certificate below, or email it to sales@containersource.com. A photo or scan is fine.
  3. We check it and mark your account exempt. Orders placed with your account email are then tax-exempt.

One form for many states

Uniform Sales and Use Tax Resale Certificate (MTC)Resale
Accepted for resale in most states. Check your state below.
Download the MTC certificate (PDF) (opens in a new tab)

Streamlined Certificate of Exemption (F0003)Resale
Accepted in many states. Some need a number they issue first. Check your state below.
Download F0003 (PDF) (opens in a new tab)

Your state

Alabama

Send your Alabama certificate of exemption (STE-1) with your Alabama sales tax number, or the Multistate Tax Commission resale certificate. Get STE-1 (opens in a new tab)

Alaska

Send the Multistate Tax Commission resale certificate with your ARSSTC Remote Reseller Certificate of Exemption number or a local resale certificate number.

Arizona

Send Form 5000A, the Arizona Resale Certificate, with your Arizona TPT license number. The Multistate Tax Commission certificate is also accepted for resale. Get 5000A (opens in a new tab)

Arkansas

Send Form ST391 with your Arkansas sales tax permit number, or the Multistate Tax Commission resale certificate or Streamlined F0003. Get ST391 (opens in a new tab)

California

Send Form CDTFA-230, the California Resale Certificate, with your California seller's permit number, or the Multistate Tax Commission certificate. Get CDTFA-230 (opens in a new tab)

Colorado

Send Form DR 5002 with your Colorado sales tax license number, or the Multistate Tax Commission certificate. Some home-rule cities may not honor it. Get DR 5002 (opens in a new tab)

Connecticut

Send the Connecticut Sales and Use Tax Resale Certificate, or the Multistate Tax Commission certificate. Get the form (opens in a new tab)

Delaware

Delaware has no sales tax, so there is nothing to send.

District of Columbia

Send your current DC Certificate of Resale (OTR-368) with your DC sales tax registration number. It is dated and valid one year, issued through MyTax.DC.gov. Get OTR-368 (opens in a new tab)

Florida

Send your current Florida Annual Resale Certificate (DR-13) with its number, or the Multistate Tax Commission certificate with your Florida resale number.

Georgia

Send Form ST-5 with your Georgia sales tax number, or the Multistate Tax Commission certificate. We must verify the number. Get ST-5 (opens in a new tab)

Hawaii

Send Form G-17, the Hawaii Resale Certificate for Goods, with your Hawaii general excise tax ID, or the Multistate Tax Commission certificate. Get G-17 (opens in a new tab)

Idaho

Send Idaho Form ST-101, Section 1. Include your Idaho seller's permit number, unless you are an out-of-state retailer with no Idaho business presence. Get ST-101 (opens in a new tab)

Illinois

Send Illinois Form CRT-61 with your Illinois account ID or resale number. Out-of-state buyers with no Illinois presence can give their home-state registration and certify resale outside Illinois. Get CRT-61 (opens in a new tab)

Indiana

Send Indiana Form ST-105 with the resale box checked. Out-of-state buyers give their home-state registration number. Indiana does not accept the MTC form. Get ST-105 (opens in a new tab)

Iowa

Send Form 31-014 with your Iowa sales tax permit number if you have one. The Multistate Tax Commission certificate or Streamlined F0003 is also accepted. Get 31-014 (opens in a new tab)

Kansas

Send Kansas Form ST-28A with your Kansas sales tax account number. Contractors cannot use it for their own materials. The MTC form needs a valid Kansas registration number. Get ST-28A (opens in a new tab)

Kentucky

Send Kentucky Form 51A105, the Resale Certificate, with your Kentucky sales and use tax permit number. The MTC form is accepted for resale only. Get 51A105 (opens in a new tab)

Louisiana

Louisiana resale certificates (R-1064) are issued by the state through its online system, with no blank form. Send your R-1064 and Louisiana sales tax account number.

Maine

Send the MTC multistate resale certificate with your home-state registration number, or a Maine resale certificate if you hold one. The MTC form does not cover items you rent or lease.

Maryland

Send a signed Maryland resale certificate with your 8-digit Maryland sales and use tax registration number. Maryland has no numbered blank form for this. Get the form (opens in a new tab)

Massachusetts

Registered in Massachusetts? Send Form ST-4 with your MA vendor registration number. Not registered here? Send a signed statement that you buy for resale and are not engaged in business in Massachusetts, with a copy of your home-state registration. Get ST-4 (opens in a new tab)

Michigan

Send Michigan Form 3372 with the resale box checked and your Michigan sales tax license number. The MTC form is also accepted for resale. Get 3372 (opens in a new tab)

Minnesota

Send Minnesota Form ST3 with the resale reason checked and your Minnesota tax ID if you have one. The MTC form is accepted for resale only. Get ST3 (opens in a new tab)

Mississippi

Send your Mississippi sales tax permit number. Mississippi has no blank resale form.

Missouri

Send Missouri Form 149, Resale section. Enter your Missouri Tax I.D., or your home-state tax I.D. if you are not registered in Missouri. Get 149 (opens in a new tab)

Montana

Montana has no sales tax, so there is nothing to send.

Nebraska

Send Nebraska Form 13, Section A, with your Nebraska sales tax permit number, or an MTC or Streamlined certificate. Get 13 (opens in a new tab)

Nevada

Send the Nevada Resale Certificate (TAX-F005), or an MTC or Streamlined certificate. A sales tax permit alone does not replace it. Get TAX-F005 (opens in a new tab)

New Hampshire

New Hampshire has no sales tax, so there is nothing to send.

New Jersey

Send form ST-3 with your New Jersey taxpayer ID, or an MTC or Streamlined certificate. Get ST-3 (opens in a new tab)

New Mexico

Send your New Mexico Type 2 Nontaxable Transaction Certificate. If you are not required to register in New Mexico, you may send an MTC certificate instead.

New York

Send form ST-120 with your New York Certificate of Authority number, or your registration number in another state. Get ST-120 (opens in a new tab)

North Carolina

Send form E-595E, or an MTC certificate, with your North Carolina sales and use tax registration number.

North Dakota

Send the North Dakota Certificate of Resale (SFN 21950) with your sales and use tax permit number, or an MTC or Streamlined certificate. Get SFN 21950 (opens in a new tab)

Ohio

Send form STEC B and state the resale reason. F0003 also works. Get STEC B (opens in a new tab)

Oklahoma

Send your Oklahoma sales tax permit number with a signed statement that the items are for resale, or an MTC or Streamlined certificate.

Oregon

Oregon has no sales tax, so there is nothing to send.

Pennsylvania

Send form REV-1220, Block 3, with your 8-digit Pennsylvania sales tax license number, or an MTC certificate with that number. Get REV-1220 (opens in a new tab)

Rhode Island

Send the Rhode Island Resale Certificate, or the Streamlined certificate (F0003). Get the form (opens in a new tab)

South Carolina

Send South Carolina Form ST-8A with your South Carolina Retail License number. A federal tax ID (FEIN) alone will not do. Get ST-8A (opens in a new tab)

South Dakota

Send South Dakota Form 2040 or Streamlined Form F0003 marked resale, with your South Dakota sales tax permit number. Get 2040 (opens in a new tab)

Tennessee

Send your home-state resale certificate or Streamlined Form F0003 marked resale, with the sales tax ID number your home state issued.

Texas

Send Texas Form 01-339 with your sales tax permit number. Get 01-339 (opens in a new tab)

Utah

Send Utah Form TC-721 with the resale box checked and your Utah sales tax license number. Get TC-721 (opens in a new tab)

Vermont

Send Vermont Form S-3 marked resale. You must be registered in Vermont first. Get S-3 (opens in a new tab)

Virginia

Virginia resale uses Form ST-10, for Virginia dealers only, with your Virginia account number. Virginia does not accept the multistate certificate. Get ST-10 (opens in a new tab)

Washington

Send your Washington reseller permit. If you are not registered in Washington, send Streamlined Form F0003 or the multistate certificate marked resale.

West Virginia

Send Streamlined Form F0003 marked resale with your West Virginia business registration certificate number. West Virginia does not take the multistate certificate.

Wisconsin

Send Wisconsin Form S-211 marked resale with your seller's permit or use tax certificate number. Get S-211 (opens in a new tab)

Wyoming

Send Streamlined Form F0003 marked resale with your Wyoming sales/use tax license number. Wyoming does not take the multistate certificate.

Send us your certificate

To upload your certificate, log in or create an account first, so we can apply the exemption to your account. You'll come back to this page.

Email it to sales@containersource.com before you order. We check it and mark your account exempt.

Non-profits, schools and government

Some states also exempt these buyers. Send your certificate above, or email sales@containersource.com with your state and we will tell you what it accepts.

Seller name and address (some forms ask for it): Container Source, 151 Crawford Rd, Downingtown, PA 19335

This page is a guide, not tax advice. States change their rules; your state's tax department has the final word.