Effective October 1, 2009, a manufacturer or other seller may accept an exemption certificate claiming resale from an out-of-state purchaser even when the manufacturer or other seller is directed to ship the product to a consumer in Wisconsin and the out-of-state purchaser does not have a Wisconsin seller’s permit or Wisconsin use tax registration certificate. Prior to October 1, 2009, a manufacturer or other seller could not have accepted an exemption certificate claiming resale from an out-of-state business not holding a Wisconsin seller’s permit or use tax certificate, if the manufacturer or other seller delivered the product to a consumer in Wisconsin. This rule was repealed so Wisconsin’s sales and use tax laws would conform to the requirements of the Streamlined Sales and Use Tax Agreement (SSUTA). (Drop Shipment Sales-Change in Wisconsin Sales and Use Tax Treatment, Wisconsin Department of Revenue, January 19, 2010)