The Streamlined Sales Tax Governing Board has released their new exemption certificate. The new exemption certificate was created as a result of a SLAC Workgroup in conjunction with the BAC. The goal of the new certificate is to help address questions specifically related to resale and drop shipments and what is required or acceptable particularly if the buyer isn’t required to be registered in the ship to state but the seller is. The second page of the certificate includes clear instructions on how to handle these situations. Sellers that have the prior version are not required to replace certificates they have on file, but it is recommended that they start using the new one. Sellers should acquaint themselves with what is acceptable documentation in these situations so that they aren’t charging tax unnecessarily to their wholesale customers. The work group will continue to help address other exemption issues. (Streamlined Sales Tax Governing Board, Streamlined Sales Tax Certificate of Exemption, December 21, 2021)