Resale certificates are valid indefinitely, but the State Tax Commissioner's office recommends the seller obtain a new certificate each year to verify that the permit remains valid and the customer continues to purchase for resale. OHIO A blanket certificate of exemption or resale is valid indefinitely and can be revoked by either party in the transaction. A multi-jurisdictional form may be used for both resale and exemption certificates. Return to Top UTAH Certificates of exemption for resale are valid until revoked by the State Tax Commission or by the purchaser. The Tax Commission recommends updating the certificates every three years.
Certificates become invalid if a business closes, ceases operations or is sold.
All exemption certificates and direct-pay permits are valid until the expiration of the business registration year and are automatically renewed when the business registration certificate is issued for the next succeeding fiscal year. The Dept. of Tax and Revenue recommends vendors renew resale exemption certificates on file annually.