When is a blanket certificate of resale used?

Blanket certificates of resale are used in two instances:

  1. All purchases are for resale. 
  2. A specified percentage of purchases will be for resale.

In either instance, blanket certificates should be kept up-to-date. If a specified percentage changes, a new certificate is required. Otherwise, all certificates should be updated at least every three years.

If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.