Resale Certificate in Pennsylvania (2026)
Pennsylvania resale certificate status: legal. Pennsylvania’s resale exemption documentation guide uses REV-1220 with the relevant sales-tax or wholesaler license.. A valid license is required to operate.
Key facts
- Status
- Legal
- License required
- Yes
- Jurisdiction
- Pennsylvania
- Last reviewed
- 2026-04-09
Resale Certificate laws in Pennsylvania
The Commonwealth’s business guide revised April 4, 2025 explains completing REV-1220 for resale with a sales-tax or wholesaler license. Select State and Local Sales and Use Tax and either a single-transaction or blanket certificate. Enter the seller’s name and address, choose the resale exemption in box 3 and enter the eight-digit sales-tax or wholesaler certificate ID; enter the purchaser’s information and sign. Give the completed certificate to the seller, who should accept a properly completed certificate in good faith; do not send it to the state. Follow the actual form instructions and transaction eligibility. This document-completion guide does not certify every purchase or retained legal-status fields.
Frequently asked questions
What are the Resale Certificate requirements in Pennsylvania?
In Pennsylvania, resale certificate status is legal. The Commonwealth’s business guide revised April 4, 2025 explains completing REV-1220 for resale with a sales-tax or wholesaler license. Select State and Local Sales and Use Tax and either a single-transaction or blanket certificate. Enter the seller’s name and address, choose the resale exemption in box 3 and enter the eight-digit sales-tax or wholesaler certificate ID; enter the purchaser’s information and sign. Give the completed certificate to the seller, who should accept a properly completed certificate in good faith; do not send it to the state. Follow the actual form instructions and transaction eligibility. This document-completion guide does not certify every purchase or retained legal-status fields.
How do I obtain a Resale Certificate in Pennsylvania?
Pennsylvania requires a Resale Certificate. Contact the relevant state agency for application details and testing locations.
Can I use my out-of-state Resale Certificate in Pennsylvania?
Pennsylvania generally recognizes out-of-state credentials through reciprocity agreements, but you must transfer your resale certificate within 30 days of establishing residency. Check with the state agency for specific reciprocity details.
What are the penalties for resale certificate violations in Pennsylvania?
Penalties for resale certificate violations in Pennsylvania vary based on the specific offense. Verify current penalties with official state resources.