North Carolina Resale Certificate
Rules, Form & Expiration

Accepted form: Form E-595E (Streamlined Sales and Use Tax Agreement Certificate of Exemption). Agency: North Carolina Department of Revenue.

What a North Carolina 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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North Carolina resale certificate rules

Certificate form: Form E-595E; Form E-595E, the Streamlined Sales and Use Tax Agreement Certificate of Exemption, is published by the North Carolina Department of Revenue. Our generator produces the Streamlined Sales Tax certificate.
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: Certificate of registration number; It appears on the buyer's North Carolina Certificate of Registration (sales and use tax).
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 fixed expiration; A blanket certificate stays effective until the purchaser cancels it, as long as no more than 12 months pass between sales (a recurring business relationship). NCDOR may not require renewal while that relationship continues.

North Carolina rules in plain English

North Carolina uses Form E-595E, the Streamlined Sales and Use Tax Agreement Certificate of Exemption, from the North Carolina Department of Revenue. It is the state's version of the multistate Streamlined form. Fill it out as the buyer, choose "Resale" as the reason, and give it to the seller. Do not send it to the Department. If you are registered in North Carolina, enter your certificate of registration number. If you are not registered here, you can enter a sales tax number from any state. Leave the single-purchase box unchecked to make it a blanket certificate. A blanket certificate stays valid until you cancel it, as long as you buy from that seller at least once every 12 months. Sign it, or send it electronically without a signature. The seller is protected if it gets the completed form within 90 days of the sale. The seller does not have to check your number, but the Department keeps a public registry of active sales tax accounts. The Multistate Tax Commission certificate is also accepted. If you do not resell what you bought tax-free, you owe the tax. The Department can also charge a $250 penalty for misusing a certificate.

Sources: North Carolina resale certificate guidance · Form E-595E · Verify a buyer's number

More North Carolina facts

NCDOR publishes a public Registry of Sales and Use Tax Numbers listing names, account IDs and SST IDs of active accounts, plus a registry of direct pay permits and exemption certificate numbers. Source
A drop shipper may accept a resale ID number issued by another state, so one number may be used for several states. Source
Qualifying farmers, conditional farmers and commercial loggers enter their NCDOR exemption numbers on the same Form E-595E. Source
A signature is not required on E-595E when it is provided in electronic form. Source
The $250 misuse penalty in G.S. 105-236(a)(5a) is written for misuse of an exemption certificate by a purchaser, not the seller that accepts it. Source

What a North Carolina resale certificate must include

The buyer's legal name, business address, and Certificate of registration 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 North Carolina 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 fixed expiration. Reissue the certificate whenever your permit number, name, or address changes.

Unlimited signed North Carolina resale certificates

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

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North Carolina resale certificate FAQ

What form do I use for a North Carolina resale certificate?

North Carolina uses Form E-595E, the Streamlined Sales and Use Tax Agreement Certificate of Exemption, published by the North Carolina Department of Revenue. Our generator produces the Streamlined Sales Tax certificate. You get a signed PDF with your business, permit, and purchase details.

Does North Carolina accept the MTC uniform resale certificate?

Yes. North Carolina 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 North Carolina?

Yes, with conditions. A buyer not registered in North Carolina gives a sales tax ID issued by any state; a buyer not required to register anywhere may give its FEIN, another state business ID or a driver's license number. A buyer required to register in North Carolina must give its North Carolina number. Drop shippers may accept another state's number.

Can I give a vendor one blanket resale certificate in North Carolina?

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

How long is a North Carolina resale certificate valid?

A blanket certificate stays effective until the purchaser cancels it, as long as no more than 12 months pass between sales (a recurring business relationship). NCDOR may not require renewal while that relationship continues.

What happens if I misuse a North Carolina resale certificate?

A purchaser who does not resell an item bought under a certificate owes the tax. NCDOR assesses a $250 penalty for misuse of an exemption certificate by a purchaser. The certificate warns of possible civil and criminal penalties.

When can a North Carolina seller rely on a resale certificate?

The seller is not liable for tax, interest or penalty if the buyer claims an exemption improperly, provided the fully completed certificate or data elements are obtained at the sale or within 90 days after it, the seller did not fraudulently fail to collect tax, and did not solicit improper claims. If NCDOR requests substantiation, the seller has 120 days to produce a certificate or other proof. The seller need not verify the buyer's ID number.

How do I verify a North Carolina resale certificate?

Check the buyer's Certificate of registration number with the online lookup from the North Carolina Department of Revenue, linked under Sources on this page. Keep a record of the check with the certificate.

Nearby states

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

North Carolina Resale Certificate Rules, Form & Expiration