How to Get a Resale Certificate for a Bait and Tackle Shop

Every wholesale tackle distributor, including us, will ask for one document before selling to you at dealer pricing: a resale certificate. Here is what it is, why it matters and how to get one, state by state.

Sales tax permit vs. resale certificate

They are related but not the same thing. A sales tax permit (also called a seller's permit or sales tax registration) is your state's authorization to collect sales tax from your customers. A resale certificate is the document you hand to a supplier that says "I am buying this to resell it, so do not charge me sales tax." In most states you get the certificate once you have the permit, and in some states they are the same number on a different form.

Why distributors need it

Without a valid certificate on file, a supplier is required to charge you sales tax, or is on the hook for it in an audit. That is why "send us your resale certificate" is step one on every dealer application. It also tells the supplier you are a real business, which is why new shops with a certificate get taken more seriously than ones without.

How to get one

Florida

Register with the Florida Department of Revenue (Form DR-1, online). Once registered, the state issues a Florida Annual Resale Certificate for Sales Tax (Form DR-13), which renews each year. Registration is free. Give a copy of the DR-13 to each supplier.

Texas

Get a Texas Sales and Use Tax Permit from the Comptroller (free, online), then issue suppliers a Texas Sales and Use Tax Resale Certificate (Form 01-339) with your permit number.

Georgia

Register through the Georgia Tax Center for a sales and use tax number, then use Form ST-5 as your resale certificate.

South Carolina

Register for a retail license with the Department of Revenue (there is a small fee), then use Form ST-8A.

North Carolina

Register with the Department of Revenue for a sales and use tax account, then use Form E-595E, the Streamlined Sales Tax exemption certificate.

Alabama, Mississippi and Louisiana

Each requires a state sales tax registration first. Alabama and Mississippi then use your sales tax license or permit number itself on the supplier's form; Louisiana issues a separate resale certificate (Form R-1042) once you are registered.

Virginia, New Jersey and New York

Virginia uses Form ST-10, New Jersey Form ST-3 and New York Form ST-120, each after you register for sales tax with the state.

Everywhere else

Search "[your state] resale certificate." Twenty-four states accept the Streamlined Sales Tax exemption certificate, and most of the rest have a one-page form. Forms and fees change; your state's department of revenue site is the source of truth.

Using an out-of-state certificate

You do not need a Florida certificate to buy from a Florida supplier. Suppliers accept a valid resale certificate from your own state for goods shipped to you for resale. Keep it current, and send the new one when it renews.

What to have ready when you apply for a dealer account

  • Your resale certificate or permit number
  • Your EIN
  • Business name, ship-to address and phone
  • A photo of the shop or a copy of the lease if you are not open yet

Certificate in hand? Open a wholesale account with Florida Tackle Supply, or read the full guide to opening a bait and tackle shop.

This is general information from a tackle supplier, not tax advice. Confirm the current forms and fees with your state.

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