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North Carolina Resale Certificate and Seller's Permit (2026)

Last updated: 2026-10-12 · Checked against the North Carolina Department of Revenue (NCDOR)'s own pages, forms and rules on 2026-10-12

To buy inventory tax-free in North Carolina, give your supplier a completed Streamlined Sales and Use Tax Certificate of Exemption (North Carolina version) (E-595E (rev. 4-2022)); you need a North Carolina seller's registration number to fill it in. The multistate Streamlined (SST) certificate is accepted and the MTC uniform certificate is accepted. Buyers registered only in another state can generally use their home-state number. Registering for the Certificate of Registration (sales and use tax): free.

Resale form
E-595E (rev. 4-2022)
buyer fills it in
Permit fee
Free
Certificate of Registration (sales and use tax)
SST form
Accepted
SSTGB Form F0003
MTC form
Accepted
uniform certificate

North Carolina resale certificate and permit rules

North Carolina: seller's permit & resale certificate

Sales tax · Agency: North Carolina Department of Revenue (NCDOR)

Permit
Certificate of Registration (sales and use tax)
Registration fee
Free
SST form
Accepted
MTC form
Accepted
Resale certificate
Streamlined Sales and Use Tax Certificate of Exemption (North Carolina version) (E-595E (rev. 4-2022))Get the official form →
How long it's valid
Single purchase or blanket; if the single-purchase box is not checked it is a blanket certificate that remains effective until cancelled by the purchaser as long as purchases are no more than 12 months apart (North Carolina recurring business relationship = no more than 12 months between sales).
Seller's permit
Certificate of Registration (sales and use tax) — Free. NCDOR: 'There is NO fee to apply for a certificate of registration in North Carolina. The department does not contract this service out to third parties.' Register online or by mail (Form NC-BR). Businesses registered solely as wholesale merchants are not required to file returns reflecting wholesale sales.Register with North Carolina Department of Revenue →
Buyer registered in another state?
Yes — E-595E instructions: a purchaser not registered in the state where the exemption is claimed may provide its sales tax ID number issued by any state; a purchaser not required to register anywhere may enter its FEIN (or another state-issued business ID or driver's license number).
Multistate forms
North Carolina uses the SST Certificate of Exemption as its own form (E-595E) and is a full SST member. NCDOR also 'allows the use of the Multijurisdictional Uniform Sales and Use Tax Certificate created by the Multistate Tax Commission for appropriate purchases for resale'; it is not valid as an exemption certificate or if signed by a person such as a contractor who intends to use the property, and its use is subject to G.S. 105-164.28. Instead of a paper certificate, a purchaser may electronically provide name, address, certificate of registration number, reason for exemption and type of business.
Drop shipments
E-595E drop-shipper instructions: the drop shipper may accept an ID number to claim the resale exemption, including an ID number issued by another state (the same ID number may be used for multiple states, e.g., a retailer or marketplace seller registered in only one state).
Good to know
  • A purchaser that does not resell an item bought exempt is liable for use tax on it.
Official sources for North Carolina (5)

Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate

Not listed above: details the North Carolina agency's pages, forms and rules don't state (2 items, such as a public verification lookup or drop-shipment guidance). Ask the agency before relying on them.

How to buy for resale in North Carolina, step by step

  1. Register for a Certificate of Registration (sales and use tax) with the North Carolina Department of Revenue (NCDOR) (free). Register online.
  2. Fill in the Streamlined Sales and Use Tax Certificate of Exemption (North Carolina version) (E-595E (rev. 4-2022)) with your registration number, what you sell and what you're buying. Official form.
  3. Give it to each supplier before or at the time of purchase; use a blanket certificate for regular suppliers where the state allows one. Suppliers keep it on file — you don't send it to the state.
  4. Only buy items you'll resell this way. Anything you take out of inventory for your own use owes use tax.
  5. When you sell, collect North Carolina sales tax from your customers unless they give you a valid exemption or resale certificate.

States that treat the SST and MTC forms the same way: Georgia, Iowa, Kentucky, Michigan, Minnesota, Nebraska, Nevada, North Dakota, Ohio, Oklahoma, South Dakota, Tennessee and Utah. Related: North Carolina sales tax rates, nexus and filing · sales tax nexus checker · North Carolina business licenses

North Carolina resale certificate FAQ

How do I get a resale certificate in North Carolina?

Register for a Certificate of Registration (sales and use tax) with the North Carolina Department of Revenue (NCDOR), then fill in the Streamlined Sales and Use Tax Certificate of Exemption (North Carolina version) (E-595E (rev. 4-2022)) with your registration number and give it to each supplier. You don't file it with the state; the seller keeps it.

How much does a North Carolina seller's permit cost?

Registration is free. NCDOR: 'There is NO fee to apply for a certificate of registration in North Carolina. The department does not contract this service out to third parties.' Register online or by mail (Form NC-BR). Businesses registered solely as wholesale merchants are not required to file returns reflecting wholesale sales.

Does North Carolina accept the Streamlined (SST) or MTC multistate resale certificate?

SST certificate (SSTGB Form F0003): accepted. MTC uniform certificate: accepted. North Carolina uses the SST Certificate of Exemption as its own form (E-595E) and is a full SST member. NCDOR also 'allows the use of the Multijurisdictional Uniform Sales and Use Tax Certificate created by the Multistate Tax Commission for appropriate purchases for resale'; it is not valid as an exemption certificate or if signed by a person such as a contractor who intends to use the property, and its use is subject to G.S. 105-164.28. Instead of a paper certificate, a purchaser may electronically provide name, address, certificate of registration number, reason for exemption and type of business.

Can an out-of-state business use its home-state resale number in North Carolina?

Yes — E-595E instructions: a purchaser not registered in the state where the exemption is claimed may provide its sales tax ID number issued by any state; a purchaser not required to register anywhere may enter its FEIN (or another state-issued business ID or driver's license number).

How long is a North Carolina resale certificate valid?

Single purchase or blanket; if the single-purchase box is not checked it is a blanket certificate that remains effective until cancelled by the purchaser as long as purchases are no more than 12 months apart (North Carolina recurring business relationship = no more than 12 months between sales).

How do drop shipments work in North Carolina?

E-595E drop-shipper instructions: the drop shipper may accept an ID number to claim the resale exemption, including an ID number issued by another state (the same ID number may be used for multiple states, e.g., a retailer or marketplace seller registered in only one state).

Official Sources

Figures checked against these sources on 2026-10-12

Related Resources on This Site

Resale certificates in other states

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General information, not tax advice. Confirm current rules with the North Carolina Department of Revenue (NCDOR) before relying on them.