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Pennsylvania Resale Certificate and Seller's Permit (2026)

Last updated: 2026-10-12 · Checked against the Pennsylvania Department of Revenue's own pages, forms and rules on 2026-10-12

To buy inventory tax-free in Pennsylvania, give your supplier a completed Pennsylvania Exemption Certificate (blanket or single-purchase) (REV-1220 (rev. 07-23)); you need a Pennsylvania seller's registration number to fill it in. The multistate Streamlined (SST) certificate is not accepted and the MTC uniform certificate is accepted only in some cases. Buyers registered only in another state can use their home-state number only in limited cases (details below). Registering for the Sales, Use and Hotel Occupancy Tax License (Retail Tax License); Wholesale Certificate for businesses that only sell to retailers: free.

Resale form
REV-1220 (rev. 07-23)
buyer fills it in
Permit fee
Free
Sales, Use and Hotel Occupancy Tax License (Retail Tax License); Wholesale Certificate for businesses that only sell to retailers
SST form
No
SSTGB Form F0003
MTC form
Limited
uniform certificate

Pennsylvania resale certificate and permit rules

Pennsylvania: seller's permit & resale certificate

Sales tax · Agency: Pennsylvania Department of Revenue

Permit
Sales, Use and Hotel Occupancy Tax License (Retail Tax License); Wholesale Certificate for businesses that only sell to retailers
Registration fee
Free
SST form
Not accepted
MTC form
Limited
Resale certificate
Pennsylvania Exemption Certificate (blanket or single-purchase) (REV-1220 (rev. 07-23))Get the official form →
How long it's valid
Blanket certificate (multiple transactions) or single purchase; no expiration stated. For a wholesaler, a REV-1220 'once issued to the supplier, may be used for all future tax-exempt purchases' while the enterprise operates as a wholesaler. Under a blanket certificate each transaction is a separate claim and the seller must exercise good faith each time (61 Pa. Code § 32.2). The seller must have the certificate within 60 days of the sale and keep it for 4 years (REV-1220).
Seller's permit
Sales, Use and Hotel Occupancy Tax License (Retail Tax License); Wholesale Certificate for businesses that only sell to retailers — Free. Register through the Pennsylvania Online Business Tax Registration in myPATH. PA Business One-Stop Hub: 'There is no fee to submit your application.' Other license types: Transient Vendor Certificate, Promoter License (renewed annually), Booking Agent License (hotel occupancy).Register with Pennsylvania Department of Revenue →
Buyer registered in another state?
Conditional — a purchaser without a PA Sales Tax License ID may still use REV-1220 for resale by explaining in Number 8 why a PA number is not required (e.g., not doing business in PA); the MTC certificate note likewise allows an explanation in lieu of a PA license number.
Multistate forms
REV-1220 reason 3: 'Property and/or services will be resold or rented in the ordinary course of purchaser's business' — purchaser enters its 8-digit PA Sales Tax License ID, or if it has none, explains in Number 8 why a number is not required. Valid for property/services resold in original form or as an ingredient/component. Seller must accept in good faith (61 Pa. Code § 32.2); an invalid certificate may subject the seller to tax. Pennsylvania is listed on the MTC Uniform Resale Certificate (MTC note: valid as a resale certificate subject to 61 Pa. Code § 32.3; buyer enters its 8-digit PA license number or explains why not licensed). Pennsylvania is not an SST member and the Department doesn't list the SST certificate as accepted. PA's Department of Revenue says it does not recognize other states' exemption forms; the MTC certificate's own note lists PA for resale under 61 Pa. Code § 32.3, so REV-1220 is the safer choice.
Good to know
  • A Wholesale Certificate gives only the ability to claim resale exemptions (no collection); a business cannot hold both a sales tax license and a wholesaler certificate (PA Business One-Stop Hub).
  • Sales of malt/brewed beverages or liquor to retail dispensers or retail liquor licensees do not qualify for the resale exemption (61 Pa. Code § 32.3).
  • The certificate is given to the seller and not sent to the Department.
Official sources for Pennsylvania (7)

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

Not listed above: details the Pennsylvania agency's pages, forms and rules don't state (4 items, such as a public verification lookup or drop-shipment guidance). Ask the agency before relying on them.

How to buy for resale in Pennsylvania, step by step

  1. Register for a Sales, Use and Hotel Occupancy Tax License (Retail Tax License); Wholesale Certificate for businesses that only sell to retailers with the Pennsylvania Department of Revenue (free). Register online.
  2. Fill in the Pennsylvania Exemption Certificate (blanket or single-purchase) (REV-1220 (rev. 07-23)) 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 Pennsylvania 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: Maine, Maryland and New Mexico. Related: Pennsylvania sales tax rates, nexus and filing · sales tax nexus checker · Pennsylvania business licenses

Pennsylvania resale certificate FAQ

How do I get a resale certificate in Pennsylvania?

Register for a Sales, Use and Hotel Occupancy Tax License (Retail Tax License); Wholesale Certificate for businesses that only sell to retailers with the Pennsylvania Department of Revenue, then fill in the Pennsylvania Exemption Certificate (blanket or single-purchase) (REV-1220 (rev. 07-23)) 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 Pennsylvania seller's permit cost?

Registration is free. Register through the Pennsylvania Online Business Tax Registration in myPATH. PA Business One-Stop Hub: 'There is no fee to submit your application.' Other license types: Transient Vendor Certificate, Promoter License (renewed annually), Booking Agent License (hotel occupancy).

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

SST certificate (SSTGB Form F0003): not accepted. MTC uniform certificate: accepted only in some cases. REV-1220 reason 3: 'Property and/or services will be resold or rented in the ordinary course of purchaser's business' — purchaser enters its 8-digit PA Sales Tax License ID, or if it has none, explains in Number 8 why a number is not required. Valid for property/services resold in original form or as an ingredient/component. Seller must accept in good faith (61 Pa. Code § 32.2); an invalid certificate may subject the seller to tax. Pennsylvania is listed on the MTC Uniform Resale Certificate (MTC note: valid as a resale certificate subject to 61 Pa. Code § 32.3; buyer enters its 8-digit PA license number or explains why not licensed). Pennsylvania is not an SST member and the Department doesn't list the SST certificate as accepted. PA's Department of Revenue says it does not recognize other states' exemption forms; the MTC certificate's own note lists PA for resale under 61 Pa. Code § 32.3, so REV-1220 is the safer choice.

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

Conditional — a purchaser without a PA Sales Tax License ID may still use REV-1220 for resale by explaining in Number 8 why a PA number is not required (e.g., not doing business in PA); the MTC certificate note likewise allows an explanation in lieu of a PA license number.

How long is a Pennsylvania resale certificate valid?

Blanket certificate (multiple transactions) or single purchase; no expiration stated. For a wholesaler, a REV-1220 'once issued to the supplier, may be used for all future tax-exempt purchases' while the enterprise operates as a wholesaler. Under a blanket certificate each transaction is a separate claim and the seller must exercise good faith each time (61 Pa. Code § 32.2). The seller must have the certificate within 60 days of the sale and keep it for 4 years (REV-1220).

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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All states on one map and table, plus the cross-state helper →

General information, not tax advice. Confirm current rules with the Pennsylvania Department of Revenue before relying on them.