If you conduct sales on online marketplaces (Etsy, Amazon, Shopify, or others), we are aware that these platforms handle the collection of sales tax from your customers in states where "Marketplace Facilitator" rules are applicable. However, it is essential for Gelato and our customers to remain compliant with various state and local exemption laws and regulations. As a result, we must ensure that we have the necessary exemption certificates on file from customers who claim a resale exemption. Your cooperation in providing these certificates will help us meet our compliance obligations effectively.
Gelato is working diligently to adopt the most suitable approach to comply with each state’s specific requirements.
For those selling through online marketplaces, please review and complete the below forms based on your business activity and exemption needs.
Note: If you have an active sales tax permit number in any of the states below, please supply the permit number for that state.
States that accept the Streamlined Sales Tax (SST) Resale certificate with any state’s registration number.
Instructions: Include your home state sales tax number on each line and label as [State] Resale. Link to the SST exemption certificate and detailed instructions: Streamlined Sales Tax (SST) form
Arkansas
Georgia
Indiana
Iowa
Kansas
Kentucky
Michigan
Minnesota
Nebraska
Nevada
New Jersey
North Carolina
North Dakota
Ohio
Oklahoma
Rhode Island
South Dakota
Tennessee
Utah
Vermont
Washington
West Virginia
Wisconsin
Wyoming
States that accept the Uniform Sales Resale Certificate – Multijurisdictional (MTC) with any state’s registration number for drop shipping.
Instructions: Put your home state sales tax number on each line labeled as [State] Resale unless otherwise indicated for the state below. Link to MTC exemption certificate and additional information: Uniform Sales and Use (MTC) form
Alabama
Arizona
Arkansas
Colorado
Connecticut
Georgia
Idaho – If Seller does not have an ID seller’s permit number, state “no nexus.”
Iowa
Kansas
Kentucky
Maine
Michigan
Minnesota – must mention the state and the associated registration number
Missouri
Nebraska
Nevada
New Jersey
New Mexico – Indicate the state of the registration number listed on the line.
North Carolina
North Dakota
Ohio
Oklahoma
Rhode Island
South Carolina - Indicate the state of the registration number listed on the line.
Tennessee
Texas – Indicate the state of the registration number listed on the line.
Utah
Wisconsin – Indicate the state of the registration number listed on the line.
States that require State-Specific resale certificates:
Alaska
Marketplace Sellers - If ALL sales are made through a Marketplace Facilitator, the Marketplace Seller does not need to register. Please fill out the Marketplace Seller Affidavit and submit.
If the customer is selling through their website, registration as a remote seller is required within the jurisdiction.
Louisiana – Louisiana is a special exception because if you are not registered within the state, a resale certificate is not required. In place of the resale certificate, a letter on company letterhead would suffice, see below.
“A non-dealer retailer letter must be on company letterhead and must cite the following: is not a registered dealer, has no physical presence, does not cross the Louisiana economic thresholding $100,000 in Louisiana sales or 200 Louisiana sales transactions.”
Please see this link to complete the Gelato LA Letter in order to claim an exemption.
New York ST-120
Pennsylvania REV-1220
For resale, check box #3, but do not fill in license ID. Check Box #8 and state "No Nexus" on the form.
Virginia ST-10 – For non-registered customers, provide your home state account number on the Viriginia Account No. line.
The remaining states require registration within the state in order to claim an exemption, even if nexus has not been reached.
Alaska – Register as an ARSSTC remote seller or in a local taxing jurisdiction if all sales are NOT made via marketplace facilitator (Etsy, etc.) or have sales on a business’ website.
California
Florida
Hawaii
Illinois
Maryland
Massachusetts
Mississippi
Puerto Rico
Washington D.C.
Note: Do not consider this professional tax advice. We strongly advise you to consult a tax specialist to determine your specific obligations.
Please upload all completed certificates to our portal so our team can quickly review and update your exemption status. The upload instructions can be found here Where do I upload my resale certificate in the Gelato Dashboard? or certificates can be sent to this email [email protected].
For any further assistance with resale certificates, please contact our Gelato Team at [email protected].