Navigating Sales Tax: A Guide to Resale Permits and Tax Exemption

Due to the 2018 Wayfair Decision, sales tax is applicable to all orders shipped within the U.S. However, if your business has tax exemption status, you can provide us with your tax exemption information to avoid sales tax on your orders.


Place Your Sales Tax Certificate on File With Us

To get started, simply attain and sign the Resale Certificate form for the relevant state(s). You can usually find these forms on the official government websites of each state, or you can check out our list of state-specific links below for your convenience.

Email your form

Please keep in mind that we need proof of tax exemption and/or permission to resell for each state to which you ship. Don't worry, though—shipments going to locations where you are exempt or permitted for resale will not be taxed. Only shipments to locations where you are not exempt or permitted for resale will be subject to the appropriate tax based on the shipping destination.


Sales Tax FAQs

What is a resale certificate?
A resale certificate indicates the item was purchased in good faith with the intent that the purchaser would resell the item and report tax on the final sale to the applicable state the item was shipped to. This includes filing the appropriate paperwork to the state and paying the sales tax you collected due to that state.

What if I am not reselling the product(s) I am ordering?
We will charge appropriate sales tax on your orders for the destinations they are shipped to. No further action is required.

Is my order tax exempt?
An order is exempt if we have your Tax Exemption/Resale Certificate on file for each state you ship to. If we do not have a certificate on file, sales tax will be applied using the tax rates of the destination state.

Is film processing and scanning taxable?
Rules on taxing film processing and scanning vary from state to state. It's always recommended to seek assistance from the appropriate authorities or professionals who can offer accurate and up-to-date information regarding your sales tax obligations.

How do I know if I need a Resale Certificate?
To determine if you need a Resale Certificate, it's best to reach out to your local Sales Tax Board or consult with a tax advisor. They will be able to provide you with the specific rules and guidelines applicable to your state(s). Unfortunately, we are unable to provide advice or guidance on individual state requirements as they can vary.

How do I check to see if I have a relevant Resale Certificate on file with Richard?
Please contact customer service at info@richardphotolab.com

Do you issue the Certificates?
No. Certificates are issued by your state.

I live in a state that does not collect sales tax. What do I do?
Sales tax will not be collected on orders shipped to your state, however we do need to collect any applicable sales tax for orders shipped out of that state.

I am in a state that does not issue a paper Resale Certificate, just a Number. What do I do?
Please fill out the form provided on our website below, entering in your Resale Number in the appropriate field. You can also go to the Sales Tax Agency website for the state in question to download the correct form.

My business is located outside the US, but I drop-ship to clients in the US. Is sales tax collected on those orders?
Yes, if the ship to address is a domestic US address, sales tax is applicable. To be tax exempt, upload a resale certificate for the destination state before you place an order that will be drop-shipped to that state.

Who do I list as Seller/Purchaser on the form?
As related to the form you submit to us, you are the Seller purchasing from Richard Photo Lab.

Who do I contact for more information?
If you have any further questions about certificates and how you submit them to Richard Photo Lab please email info@richardphotolab.com.


Resale Certificates by State

This information is provided for reference only. For full information and accuracy, please consult with a tax professional.

State Link
Alabama Application for Certificate of Exemption (Form EX-A1)
Alaska No state sales tax; no form required
Arizona TPT Exemption Certificate – General (Form 5000)
Arkansas Exemption Certificate (Form ST391)
California California Resale Certificate (Form BOE-230)
Colorado Sales Tax Exemption Certificate Multi-Jurisdiction (Form DR 0563)
Connecticut CT Sales & Use Tax Resale Certificate
Delaware Delaware Wholesale Exemption Certificate (Form 373)
Florida Annual Resale Certificate for Sales Tax (GT-800060)
Georgia Certificate of Exemption (Form ST-5)
Hawaii Resale Certificate for Goods (Form G-17)
Idaho Sales Tax Resale or Exemption Certificate (Form ST-101)
Illinois Certificate of Resale (Form CRT-61)
Indiana Exemption Certificate (Form ST-105)
Iowa Sales/Use/Excise Tax Exemption Certificate (31014)
Kansas Kansas Resale (Form ST-28A)
Kentucky Resale Certificate (Form 51A105)
Louisiana Louisiana Department of Revenue
Maine Uniform Sales & Use Tax Exemption/Resale Certificate (Form U-MJ)
Maryland Resale Certificate Information
Massachusetts Sales Tax Resale Certificate Form (Form ST-4)
Michigan Sales and Use Tax Certificate of Exemption (Form 3372)
Minnesota Certificate of Exemption (Form ST3)
Mississippi No form available; Mississippi accepts out-of-state resale certificates
Missouri Sales and Use Tax Exemption Certificate (149)
Montana No state sales tax; no form required
Nebraska Nebraska Resale or Exempt Sale Certificate (Form 13)
Nevada Nevada Resale Certificate
New Hampshire No state sales tax; no form required
New Jersey Resale Certificate (Form ST3)
New Mexico Application for Nontaxable Transaction Certificate (Form ACD-31050)
New York Exemption Certificate (Form ST-120)
North Carolina Streamlined Sales and Use Tax Agreement Certificate of Exemption Form (Form E595E)
North Dakota Certificate for Resale (Form SFN 21950)
Ohio Sales and Use Tax Blanket Exemption Certificate (Form STEC B)
Oklahoma Streamlined Sales Tax Agreement Certificate of Exemption Form (Form SST)
Oregon No state sales tax; no form required
Pennsylvania Exemption Certificate (Form REV-1220)
Rhode Island Certificate of Exemption
South Dakota SD Department of Revenue Resale Certificate
Tennessee Streamlined Sales and Use Tax Certificate of Exemption (Form F0003)
Texas Sales and Use Tax Exemption Certificate (Form 01-339)
Utah Exemption Certificate (Form TC-721)
Vermont Sales Tax Exemption Certificate (Form S-3)
Virginia Sales and Use Tax Certificate of Exemption (Form ST-10)
Washington Streamlined Sales and Use Tax Exemption Form
West Virginia Streamlined Sales Tax Exemption Certificate
Wisconsin Sales and Use Tax Exemption Certificate (Form S-211)
Wyoming SSTP Certificate of Exemption

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