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Utah Resale Certificate and Seller's Permit (2026)

Last updated: 2026-10-12 · Checked against the Utah State Tax Commission's own pages, forms and rules on 2026-10-12

To buy inventory tax-free in Utah, give your supplier a completed Utah Exemption Certificate (Sales, Use, Tourism and Motor Vehicle Rental Tax) — Resale or Re-lease box (TC-721); you need a Utah 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 use their home-state number only in limited cases (details below). Registering for the Utah Sales Tax License (sales and use tax account): the state doesn't publish a fee.

Resale form
TC-721
buyer fills it in
Permit fee
Not listed
Utah Sales Tax License (sales and use tax account)
SST form
Accepted
SSTGB Form F0003
MTC form
Accepted
uniform certificate

Utah resale certificate and permit rules

Utah: seller's permit & resale certificate

Sales tax · Agency: Utah State Tax Commission

Permit
Utah Sales Tax License (sales and use tax account)
Registration fee
Not published
SST form
Accepted
MTC form
Accepted
Resale certificate
Utah Exemption Certificate (Sales, Use, Tourism and Motor Vehicle Rental Tax) — Resale or Re-lease box (TC-721)Get the official form →
How long it's valid
Seller may use a certificate on file for future purchases, but must require a new certificate if more than 12 months have passed since the buyer's last purchase (Pub 25, Rev. 08/26). Buyer must notify seller if the certificate is cancelled, modified or limited.
Seller's permit
Utah Sales Tax License (sales and use tax account) — fee not published. Apply online at Taxpayer Access Point (tap.utah.gov) via 'Apply for a tax account(s) – TC-69' (Utah State Business and Tax Registration). Sales tax licenses are not transferable. Sellers at special events (six months or less) must register for a temporary sales tax license even if they already hold a license. Municipalities may impose separate license fees/taxes.Register with Utah State Tax Commission →
Buyer registered in another state?
Conditional — retailers outside Utah use Form TC-721NR, which covers only the invoices listed on it; buyers with Utah sales use TC-721 with a Utah sales tax license number.
Multistate forms
Pub 25: buyer provides exemption information on paper form TC-721 (signed) or electronically with all information required on the paper form; sellers may accept certificates at face value and are not liable unless they take part in a fraudulent exemption. The TC-721 Resale or Re-lease exemption requires the purchaser's sales tax license number in the header. Utah is a full SST member (SST certificate accepted by all member states per SSTGB) and is listed on the MTC Uniform Resale Certificate; the Tax Commission pages opened do not separately discuss either multistate form.
Drop shipments
Pub 25: third-party drop shipping is two transactions; the business's purchase from the wholesaler is exempt as a purchase for resale. If the business has a Utah sales tax license it must collect tax on its sale to the Utah customer; if it is not required to be licensed, the customer must report and pay the tax directly to the Tax Commission.
Good to know
  • If a purchaser cannot segregate resale items from items for its own use, it may buy everything tax-free and then report tax on items consumed (Utah Admin. Code R865-19S-23).
  • Separate certificates: TC-721G (governments, tribes, public schools), TC-721RC (religious/charitable), TC-721DP (direct pay permit holders).
  • Utah is a full Streamlined Sales Tax member.
Official sources for Utah (6)

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

Not listed above: details the Utah agency's pages, forms and rules don't state (3 items, such as a public verification lookup or drop-shipment guidance). Ask the agency before relying on them.

How to buy for resale in Utah, step by step

  1. Register for a Utah Sales Tax License (sales and use tax account) with the Utah State Tax Commission. Register online.
  2. Fill in the Utah Exemption Certificate (Sales, Use, Tourism and Motor Vehicle Rental Tax) — Resale or Re-lease box (TC-721) 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 Utah 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 Carolina, North Dakota, Ohio, Oklahoma, South Dakota and Tennessee. Related: Utah sales tax rates, nexus and filing · sales tax nexus checker · Utah business licenses

Utah resale certificate FAQ

How do I get a resale certificate in Utah?

Register for a Utah Sales Tax License (sales and use tax account) with the Utah State Tax Commission, then fill in the Utah Exemption Certificate (Sales, Use, Tourism and Motor Vehicle Rental Tax) — Resale or Re-lease box (TC-721) 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 Utah seller's permit cost?

The state doesn't publish a registration fee. Apply online at Taxpayer Access Point (tap.utah.gov) via 'Apply for a tax account(s) – TC-69' (Utah State Business and Tax Registration). Sales tax licenses are not transferable. Sellers at special events (six months or less) must register for a temporary sales tax license even if they already hold a license. Municipalities may impose separate license fees/taxes.

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

SST certificate (SSTGB Form F0003): accepted. MTC uniform certificate: accepted. Pub 25: buyer provides exemption information on paper form TC-721 (signed) or electronically with all information required on the paper form; sellers may accept certificates at face value and are not liable unless they take part in a fraudulent exemption. The TC-721 Resale or Re-lease exemption requires the purchaser's sales tax license number in the header. Utah is a full SST member (SST certificate accepted by all member states per SSTGB) and is listed on the MTC Uniform Resale Certificate; the Tax Commission pages opened do not separately discuss either multistate form.

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

Conditional — retailers outside Utah use Form TC-721NR, which covers only the invoices listed on it; buyers with Utah sales use TC-721 with a Utah sales tax license number.

How long is a Utah resale certificate valid?

Seller may use a certificate on file for future purchases, but must require a new certificate if more than 12 months have passed since the buyer's last purchase (Pub 25, Rev. 08/26). Buyer must notify seller if the certificate is cancelled, modified or limited.

How do drop shipments work in Utah?

Pub 25: third-party drop shipping is two transactions; the business's purchase from the wholesaler is exempt as a purchase for resale. If the business has a Utah sales tax license it must collect tax on its sale to the Utah customer; if it is not required to be licensed, the customer must report and pay the tax directly to the Tax Commission.

Official Sources

Figures checked against these sources on 2026-10-12

Related Resources on This Site

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General information, not tax advice. Confirm current rules with the Utah State Tax Commission before relying on them.