Application Process
To get a resale certificate in Utah, first apply for a Utah Sales Tax License, which provides you with a Sales Tax Number. Then complete form TC-721, providing your Utah Sales Tax Number. Present a copy of the TC-721 certificate to suppliers when purchasing items for resale.
Steps to Follow:
- Obtain a Utah Sales Tax License.
- Fill out the Utah TC-721 resale certificate form.
- Present a copy of this certificate to suppliers when you wish to purchase items for resale.
Exemptions and Additional Information
Utah resale certificates do not expire if at least one purchase occurs within 12 months.
Apply through Utah’s One Stop Business Registration (OSBR) portal to instantly get a temporary sales tax permit. Alternatively, you can mail in form TC-69 to the Utah State Tax Commission. Nonprofits need 501(c)(3) status from the IRS, then apply for a state sales tax exemption by submitting form TC-160.
Small businesses selling or buying jewelry merchandise wholesale or retail, including online sellers, need a Business License, DBA and resale permit.