Utah Resale Certificate
Rules, Form & Expiration

Accepted form: Form TC-721 (Exemption Certificate). Agency: Utah State Tax Commission.

What a Utah 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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Utah resale certificate rules

Certificate form: Form TC-721; Form TC-721, the Exemption Certificate, is published by the Utah State Tax Commission. Our generator fills in the Utah 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: Sales Tax License Number; It appears on the buyer's Utah sales and use tax license.
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 certificate on file covers future purchases, but the seller must get a new one if more than 12 months have passed since the buyer's last purchase. The buyer must tell the seller if the certificate is cancelled or changed. The Commission has also suggested renewing certificates every three years as routine practice.

Utah rules in plain English

Utah buyers use Form TC-721, Exemption Certificate, from the Utah State Tax Commission. Check the box for Resale or Re-lease. Enter your business name and address, the seller's name, and your Utah sales tax license number. If you are not registered in Utah, enter your home state's sales tax number. The buyer signs the paper form. Electronic certificates must carry the same information. Give the certificate to the seller. Do not send it to the Tax Commission. Utah also accepts the Streamlined Sales Tax certificate and the Multistate Tax Commission uniform certificate. The seller may keep your certificate on file for future purchases. If more than 12 months pass between your purchases, the seller must get a new certificate. Tell the seller if your certificate changes or is cancelled. A seller can accept the certificate at face value and is not liable unless it took part in a false claim. If you use or consume anything you bought tax free for resale, you must report and pay the sales tax on your next return. If you knowingly give false information, you owe the tax plus penalties and interest.

Sources: Utah resale certificate guidance · Form TC-721

More Utah facts

Products bought for resale in the regular course of business, either in their original form or as ingredients or components of a manufactured product, are exempt. Source
The TC-721 resale box also covers food, beverages and similar items dispensed from vending machines (Rule R865-19S-74); the buyer reports and pays tax directly on those sales. Source
Exemption information may be given on paper (signed) or electronically, but an electronic certificate must contain all the information on the paper form. Source
Sellers must document out-of-state sales with a bill of lading or similar shipping record. Source
Do not send the TC-721 to the Tax Commission. The seller keeps it with its records in case of audit. Source

What a Utah resale certificate must include

The buyer's legal name, business address, and Sales Tax License 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 Utah 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 Utah resale certificates

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

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Utah resale certificate FAQ

What form do I use for a Utah resale certificate?

Utah uses Form TC-721, the Exemption Certificate, published by the Utah State Tax Commission. Our generator fills in the Utah form for you. You get a signed PDF with your business, permit, and purchase details.

Does Utah accept the MTC uniform resale certificate?

Yes. Utah 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 Utah?

Yes, with conditions. A purchaser not registered in Utah may enter its home-state sales tax number. Under the SST certificate, Utah also accepts a foreign (e.g. VAT) number.

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

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

How long is a Utah resale certificate valid?

A certificate on file covers future purchases, but the seller must get a new one if more than 12 months have passed since the buyer's last purchase. The buyer must tell the seller if the certificate is cancelled or changed. The Commission has also suggested renewing certificates every three years as routine practice.

What happens if I misuse a Utah resale certificate?

A buyer who uses or consumes items bought tax free for resale must report and pay the sales tax on its next return. The seller's protection does not apply if the purchaser knowingly gave materially false information. General Utah tax penalties and interest apply to unpaid tax.

When can a Utah seller rely on a resale certificate?

A seller can accept exemption certificates at face value and is not liable for improper exemptions unless it takes part in a fraudulent claim. A seller that takes a certificate with the required information is not liable to collect the tax on that sale. If the certificate is missing, the seller has 120 days after the Commission's request to obtain one taken in good faith.

Nearby states

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

Utah Resale Certificate Rules, Form & Expiration