Nevada Resale Certificate
Rules, Form & Expiration

Accepted form: Form TAX-F005 (Nevada Resale Certificate). Agency: Nevada Department of Taxation.

What a Nevada resale certificate has to say, who can sign one, how long it lasts, and how to produce a signed copy for every vendor in minutes.

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Nevada resale certificate rules

Certificate form: Form TAX-F005; Form TAX-F005, the Nevada Resale Certificate, is published by the Nevada Department of Taxation. Our generator fills in the Nevada form for you.
Issued by: The buyer; The buyer fills in and signs the certificate and gives it to each supplier, who keeps it on file.
Registration number: Seller's permit Location ID number; It appears on the buyer's Nevada Seller's Permit (Business and Sales Tax account).
MTC uniform certificate: Accepted; The Multistate Tax Commission uniform certificate can be used for purchases here.
Streamlined (SST) certificate: Accepted; Sellers here may accept the Streamlined Sales Tax exemption certificate.
Out-of-state buyers: Home-state permit accepted; A reseller registered in another state can generally use that registration number.
Blanket certificates: Allowed; One certificate can cover an ongoing series of purchases from the same vendor.
Expiration: No expiration; A Nevada resale certificate does not expire. It is valid until the purchasing retailer closes its Business and Sales Tax account. The Department calls regular verification of customers' certificates good practice.

Nevada rules in plain English

Nevada uses Form TAX-F005, the Nevada Resale Certificate, from the Nevada Department of Taxation. You fill it out as the buyer and give it to your supplier. Enter your seller's permit Location ID number, describe what your business sells, name the supplier and describe what you are buying. Print your name, sign and date it. If you send it electronically, a signature is not needed. The certificate does not expire. It stays valid until you close your Nevada sales tax account. The Department says sellers should check their customers' permits from time to time, and offers a permit search for that. Out-of-state resale certificates are accepted if they include the same details. The Department also takes the Multistate Tax Commission certificate, but only for resale. Contractors generally cannot use a resale certificate for materials. If you use something you bought tax-free for any purpose other than holding it for sale, you owe use tax on what you paid. Giving a certificate for goods you know you will not resell, to avoid the tax, is a misdemeanor under NRS 372.175.

Sources: Nevada resale certificate guidance · Form TAX-F005 · Verify a buyer's number

More Nevada facts

On drop shipments, a third-party vendor is relieved of proof if it takes a resale certificate or other acceptable evidence from a customer who is in the business of selling tangible personal property and sells it in the regular course of business. Source
Contractors are generally consumers of the materials they use and should not use a resale certificate; sellers should not accept one from a contractor (NAC 372.200). Source
If a buyer commingles fungible goods bought for resale with other goods, sales from the mix are treated as sales of the resale goods first. Source
A buyer who only rents out property while holding it for sale may elect to report tax on the rental receipts instead of the purchase price. Source
The 2026 revision of TAX-F005 (V2026.1) asks for the seller's permit Location ID number, the purchaser's printed name and a location address. Source

What a Nevada resale certificate must include

The buyer's legal name, business address, and Seller's permit Location ID number, or a home-state registration number where allowed.
The seller's name and address.
A description of the property being purchased for resale, or for a blanket certificate a general description such as "All tangible personal property for resale".
A statement that the items will be resold in the ordinary course of business, signed and dated by the buyer.

Using your Nevada certificate

Confirm the purchase is genuinely for resale. Using a certificate for supplies or equipment you consume is the most common audit finding.
Give the vendor the signed certificate before or at the time of the sale; a certificate produced after the fact is often rejected.
Issue one blanket certificate per vendor and keep a copy for your records.
Expiration: No expiration. Reissue the certificate whenever your permit number, name, or address changes.

Unlimited signed Nevada resale certificates

Enter your business once, add each vendor, and download a signed Nevada certificate on the state form. One flat yearly price covers every state where you buy inventory.

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Nevada resale certificate FAQ

What form do I use for a Nevada resale certificate?

Nevada uses Form TAX-F005, the Nevada Resale Certificate, published by the Nevada Department of Taxation. Our generator fills in the Nevada form for you. You get a signed PDF with your business, permit, and purchase details.

Does Nevada accept the MTC uniform resale certificate?

Yes. Nevada accepts the Multistate Tax Commission's Uniform Sales and Use Tax Certificate, which is convenient when you buy from vendors in several states. The Streamlined Sales Tax exemption certificate is accepted as well.

Can an out-of-state business use a resale certificate in Nevada?

Yes, with conditions. NRS 372.155(1) gives the seller its burden-of-proof relief when the purchaser holds a Nevada permit or is registered through SST (NRS 360B.200). For drop shipments, the customer only needs to be in the business of selling the property (NRS 372.155(2)).

Can I give a vendor one blanket resale certificate in Nevada?

Yes. A blanket certificate in Nevada covers every qualifying purchase from that vendor going forward, typically described as "All tangible personal property for resale".

How long is a Nevada resale certificate valid?

A Nevada resale certificate does not expire. It is valid until the purchasing retailer closes its Business and Sales Tax account. The Department calls regular verification of customers' certificates good practice.

What happens if I misuse a Nevada resale certificate?

If the purchaser uses the property for anything other than retention, demonstration or display, it owes use tax measured by its purchase price. Giving a resale certificate for property the person knows will not be resold, to evade the tax, is a misdemeanor.

When can a Nevada seller rely on a resale certificate?

The seller is relieved of proving a sale was not at retail if it takes a resale certificate from a purchaser who sells tangible personal property, holds a Nevada permit or SST registration, and intends to resell. The seller is liable only if the purchaser's use tax goes unpaid and the seller fraudulently failed to collect or solicited an unlawful certificate.

How do I verify a Nevada resale certificate?

Check the buyer's Seller's permit Location ID number with the online lookup from the Nevada Department of Taxation, linked under Sources on this page. Keep a record of the check with the certificate.

Nearby states

This page summarizes Nevada resale certificate rules for general information and is not tax advice. Confirm current requirements with the Nevada Department of Taxation or your tax adviser. State rules last checked October 1, 2026.

Nevada Resale Certificate Rules, Form & Expiration