Pennsylvania Resale Certificate
Rules, Form & Expiration

Accepted form: Form REV-1220 (Pennsylvania Exemption Certificate). Agency: Pennsylvania Department of Revenue.

What a Pennsylvania 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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Pennsylvania resale certificate rules

Certificate form: Form REV-1220; Form REV-1220, the Pennsylvania Exemption Certificate, is published by the Pennsylvania Department of Revenue. Our generator fills in the Pennsylvania 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: PA Sales Tax License ID; Format: 8 digits. It appears on the buyer's Pennsylvania Sales, Use and Hotel Occupancy Tax License.
MTC uniform certificate: Accepted; The Multistate Tax Commission uniform certificate can be used for purchases here.
Streamlined (SST) certificate: Not accepted; Sellers in Pennsylvania should not take the Streamlined Sales Tax exemption certificate as a resale 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; Neither the form nor 61 Pa. Code 32.2 sets an expiration date for a blanket certificate. Each transaction under a blanket certificate is treated separately, and the seller must exercise good faith in each one.

Pennsylvania rules in plain English

Pennsylvania uses Form REV-1220, the Pennsylvania Exemption Certificate, from the Pennsylvania Department of Revenue. It covers resale and other exemptions. Check whether it is for one transaction or a blanket certificate for many. Enter the seller's name and address. Check reason 3, property or services to be resold. Enter your 8-digit PA Sales Tax License ID. If you do not have one, explain on line 8 why a Pennsylvania number is not required. Then sign and date it. Give it to the seller, not the Department. The seller must have it within 60 days of the sale. A blanket certificate has no set expiration, but the seller must still act in good faith on each sale. The Multistate Tax Commission certificate is also accepted, but only for resale. Pennsylvania does not take the Streamlined Sales Tax form. Sellers can check licenses on the state's open data list. A false statement on the certificate is a misdemeanor, with up to one year in prison and a $1,000 fine.

Sources: Pennsylvania resale certificate guidance · Form REV-1220 · Verify a buyer's number

More Pennsylvania facts

Pennsylvania's state rate is 6%, with an extra local 1% in Allegheny County and 2% in Philadelphia; local tax is origin-based. Source
REV-1220 cannot be used to obtain a sales tax license or exempt status, and cannot be used to claim exemption when registering a vehicle (use MV-1 or MV-4ST). Source
For canned software accessed remotely and billed to a Pennsylvania address, the buyer must state the total number of licenses and how many are used outside Pennsylvania. Source
The Department publishes a monthly-refreshed open data list of active sales tax licenses, exemption and wholesaler certificates. Source
The date of the purchaser's signature is used to decide whether the certificate was provided within 60 days of the sale. Source

What a Pennsylvania resale certificate must include

The buyer's legal name, business address, and PA Sales Tax License ID, 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 Pennsylvania 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 Pennsylvania resale certificates

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

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Pennsylvania resale certificate FAQ

What form do I use for a Pennsylvania resale certificate?

Pennsylvania uses Form REV-1220, the Pennsylvania Exemption Certificate, published by the Pennsylvania Department of Revenue. Our generator fills in the Pennsylvania form for you. You get a signed PDF with your business, permit, and purchase details.

Does Pennsylvania accept the MTC uniform resale certificate?

Yes. Pennsylvania accepts the Multistate Tax Commission's Uniform Sales and Use Tax Certificate, which is convenient when you buy from vendors in several states.

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

Yes, with conditions. A buyer without a PA Sales Tax License ID may still claim resale on REV-1220 (or the MTC form) by explaining on line 8 why a PA number is not required, for example because it is registered only in another state.

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

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

How long is a Pennsylvania resale certificate valid?

Neither the form nor 61 Pa. Code 32.2 sets an expiration date for a blanket certificate. Each transaction under a blanket certificate is treated separately, and the seller must exercise good faith in each one.

What happens if I misuse a Pennsylvania resale certificate?

A false or fraudulent statement on an exemption certificate is a misdemeanor punishable by up to 1 year in prison, a fine up to $1,000, or both. The buyer also owes the tax on items not used as claimed.

When can a Pennsylvania seller rely on a resale certificate?

The seller must accept the certificate in good faith: it is properly completed, in the seller's possession within 60 days of the sale, contains nothing the seller knows or has reason to know is false, and the property is consistent with the exemption claimed. An invalid certificate may leave the seller owing the tax.

How do I verify a Pennsylvania resale certificate?

Check the buyer's PA Sales Tax License ID with the online lookup from the Pennsylvania Department of Revenue, linked under Sources on this page. Keep a record of the check with the certificate.

Nearby states

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

Pennsylvania Resale Certificate Rules, Form & Expiration