The Multistate Tax Commission (MTC) revised its Multijurisdictional Uniform Sales & Use Tax Exemption/Resale Certificate on January 22, 2018 to reflect two state changes.
The District of Columbia footnote now reads: “As of November 1, 2017 the District of Columbia has not accepted the Multistate Tax Commission’s Uniform Sales and Use Tax Exemption/Resale Certificate – Multijurisdictional for tax-exempt purchases for resale.
The Florida footnote now reads: “Florida: Allows the Multistate Tax Commission’s Uniform Sales and Use Tax Exemption/Resale Certificate – Multijurisdictional for tax-exempt purchases for resale; however, the selling dealer must also obtain a resale authorization number from the Florida Department of Revenue at floridarevenue.com/taxes/certificates, or by calling 877-357-3725, and entering the purchaser’s Florida Annual Resale Certificate number.”
(Uniform Sales & Use Tax Exemption/Resale Certificate – Multijurisdiction, revised 1/22/18)