Key takeaways
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- The Mississippi Sales or Use Tax Exemption Certificate For Resale allows businesses to buy goods for resale without paying sales tax.
- Purchasers registered to sell taxable goods or services must use this form when buying items specifically intended for resale.
- Users must provide their Mississippi Sales Tax Registration Number, Federal ID Number, and a description of the items being purchased.
- The purchaser or an authorized representative must sign the certificate to certify the items are intended for resale.
- You must present the completed certificate to the seller at the time of purchase rather than filing it with the state.
- Misusing this certificate is a misdemeanor punishable by fines up to $5,000 or imprisonment under Mississippi law.
What is MS Resale Certificate?
Mississippi Resale Certificate is a document used by businesses to certify that the tangible personal property or services they are purchasing are intended for resale. This certification allows the purchaser to acquire these items without paying Mississippi sales or use tax at the time of the transaction. By providing this form to a seller, the buyer assumes the responsibility for collecting and remitting the appropriate sales tax when the goods or services are eventually sold to the end consumer.
The form requires specific details to ensure compliance with state tax laws, including the name and address of both the seller and the purchaser. It captures the buyer's Mississippi Sales Tax Registration Number and Federal ID Number to verify their business status. Additionally, the document must indicate the nature of the purchaser’s business, such as whether they are a retailer or wholesaler, and provide a description of the property being acquired for resale. A signature from an authorized representative is required to finalize the certification.
Mississippi Department of Revenue
Who needs the MS Resale Certificate — and who doesn't
Not everyone files MS Resale Certificate. The checklist below tells you whether it applies to your situation — and points you to the right alternative if it doesn't.
You need this MS Resale Certificate if…
- you are a purchaser engaged in the business of selling tangible personal property or services that are subject to sales tax.
- you are buying items or services for the specific purpose of reselling them to your own customers.
- you intend to collect and remit the required sales tax to the state at the time the items are eventually sold.
- you possess a valid Mississippi Sales Tax Registration Number and need to certify your tax-exempt status to a seller.
You do not need this MS Resale Certificate if…
- you are purchasing items for your own personal use or business consumption rather than for resale.
- you are not engaged in a business that sells tangible personal property or taxable services.
- you qualify for a different exemption category, such as those for agricultural production or charitable organizations.
Why you need the MS Resale Certificate
Why people fill out MS Resale Certificate, and what tends to go wrong when they don't.
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Tax-Free Inventory Purchases This certificate allows businesses to purchase tangible personal property or services without paying sales tax. By certifying the items are for resale, you maintain cash flow and avoid paying unnecessary taxes.
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Document Business Validity The form requires your Mississippi Sales Tax Registration Number and Federal ID Number. Providing these details ensures your purchase is correctly categorized as a wholesale transaction rather than a retail sale.
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Secure Digital Management pdfFiller is an online platform for editing and managing PDF forms. You can add a legally binding e-signature to this certificate and send it directly to sellers via a secure link.
MS Resale Certificate vs. similar documents
MS Resale Certificate gets mixed up with similar documents more than most. Here's how to tell them apart, and what filing the wrong one actually costs.
| Comparison criteria | Mississippi Resale Certificate | Certificate of Exemption |
|---|---|---|
| Purpose | Certify items are purchased for resale. | Various non-resale sales tax exemptions. |
| When to use | Buying tangible property intended for resale. | Agricultural, industrial, or charitable organization purchases. |
| Signatures required | Signed by purchaser or authorized representative. | Not specified in provided source. |
| Filing | Presented to the seller at purchase. | Not specified in provided source. |
| Governing reference | Title 27, Chapter 65, Mississippi Code. | Not specified in provided source. |
What each section of MS Resale Certificate means
Every section explained — what it's asking, the records you'll need on hand, and the mistakes that most often cause a rejection or follow-up request.
| Seller Information | Enter the full name and business address of the vendor or seller from whom the property or services are being purchased for resale. |
|---|---|
| Date of Issuance | Provide the specific calendar date on which this certificate is completed and presented to the seller at the time of the transaction. |
| Purchaser Identification | Input the purchaser's legal name, business address, Federal ID Number, and the Mississippi Sales Tax Registration Number relevant to the buying entity. |
| Type of Business | Indicate the nature of the purchaser's business operations, such as whether the entity functions as a retailer, wholesaler, or manufacturer of goods. |
| Description of Items | Provide a specific or general description of the tangible personal property or services being purchased for the purpose of resale to customers. |
| Authorized Certification | The purchaser or an authorized representative must sign the document and state their official title to certify the purchase's exempt status. |
How to fill out MS Resale Certificate using pdfFiller
A walkthrough from the first field to the signature line. With your records in front of you, most people finish in under ten minutes.
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Open the Form Click Get Form to open Mississippi Sales or Use Tax Exemption Certificate For Resale (Mississippi Resale Certificate) in the pdfFiller editor to begin your digital document preparation.
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Identify the Seller Locate the To section and use the text tool to type the name and address of the seller into this tax exemption certificate pdf for your records.
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Insert the Date Click on the Date field and use the calendar tool to select the current date or type it manually into the provided space within the editor interface.
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Enter Purchaser Information Fill in your business name, address, Mississippi Sales Tax Registration Number, and Federal ID Number using the provided fillable fields to identify yourself as the purchaser.
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Indicate Business Type Select whether your business is a retailer, wholesaler, or manufacturer by using the checkmark tool or typing the information into this resale certificate template for clear identification.
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Describe Purchased Property Use the text tool to provide a specific or general description of the tangible personal property or services being purchased for resale in the designated text area.
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Sign the Certificate Use the Sign tool to create and place a legally binding e-signature on the document, then type your title to complete the required certification for the seller.
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Finalize and Send Review your completed document for accuracy, then download the PDF to your device or share it directly with the seller via email or a secure link.
Deadlines, key dates & penalties for MS Resale Certificate
When MS Resale Certificate is due, what late filing actually costs, and how to request more time if you need it.
| Submission Timing | The Mississippi Sales or Use Tax Exemption Certificate For Resale (Mississippi Resale Certificate) must be completed, signed, and presented to the seller at the time of purchase. This certificate is not filed with the Mississippi Department of Revenue but is kept by the seller for their records. |
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| Penalties for Misuse | Misuse of this certificate is a violation of Mississippi Sales Tax Law and is classified as a misdemeanor. Conviction may result in a fine of not less than $100 nor more than $5,000, imprisonment for up to one year, or both. The document must be properly signed or eSigned by the purchaser or an authorized representative to be considered valid. |
Recent changes to MS Resale Certificate
The Mississippi Sales or Use Tax Exemption Certificate For Resale (Mississippi Resale Certificate) currently in use is the July 2020 revision issued by the Mississippi Department of Revenue. This updated version of Form 72-106 ensures that the documentation aligns with current state tax regulations for exempting tangible property or services intended for resale.
To ensure the certificate is valid, the July 2020 version includes a certification section that must be signed by the purchaser or an authorized representative. This signature confirms the intent of the purchase and is a mandatory requirement for the seller to accept the exemption.
Pointer: Verify that the July 2020 revision date is visible on the form before signing and submitting it to a seller.
Related content
The forms, guides, and worksheets most filers reach for alongside MS Resale Certificate.
Key terms used in MS Resale Certificate
A one-sentence glossary of the MS Resale Certificate terms and concepts you'll see throughout this guide.
- Mississippi Sales Tax Registration Number
- A specific identification number for the purchaser's state tax account required on the resale certificate.
- Tangible Personal Property
- Physical items or services bought by a purchaser for the specific purpose of being sold to customers.
- Federal ID Number
- A specific identification number for the purchaser required in the Purchaser Information section of the form.
- Certification
- A signed statement where the purchaser confirms the acquired items or services are intended for resale.
- Type of Business
- A field specifying whether the purchaser operates as a retailer, wholesaler, or manufacturer.
Frequently asked questions about MS Resale Certificate
Quick answers to the questions we hear most often about completing the MS Resale Certificate.
The Mississippi Sales or Use Tax Exemption Certificate For Resale is a document used to certify that purchases are intended for resale. By providing this certificate, a business can acquire tangible personal property or services without paying sales or use tax, provided they collect and remit the tax once the items are sold to the end consumer.
Purchasers who sell tangible personal property or services subject to sales tax and are buying items for resale must use this form. It is not available for individuals purchasing items for personal use or consumption. Using this document ensures that tax is only collected once, at the final point of sale to the customer.
You must complete and present the certificate to the seller at the time of your purchase. This form is not filed with the Mississippi Department of Revenue. Instead, the purchaser provides the document directly to the vendor to demonstrate that the transaction is exempt from sales tax because the items are intended for resale.
Misusing this certificate is a misdemeanor violation of the Mississippi Sales Tax Law. Penalties for improper use include a fine between $100 and $5,000, imprisonment for up to one year, or both. It is essential to only use this certificate for legitimate business purchases intended for resale to avoid these legal consequences.
You can easily fill, sign, and send the Mississippi Resale Certificate using the pdfFiller platform. pdfFiller allows you to complete the form in your browser, add a secure e-signature, and share the document with the seller via email or a direct link. This ensures the certificate is delivered promptly in a secure, encrypted format.
The form requires the seller's details, the purchaser's business information, and a description of the items being purchased for resale. You must include your Mississippi Sales Tax Registration Number and Federal ID Number. The certificate also requires a signature from the purchaser or an authorized representative to certify that the property or services are truly for resale.
