How do I use the MTC (multijurisdiction) form for sales tax exemption?
Many states accept out-of-state resale exemptions if you have not yet met nexus and registration requirements in the particular state. By using the MTC form, you can claim an exemption for multiple states by indicating your out-of-state sales tax registration number next to each state.
MTC form (Uniform Sales & Use Tax Resale Certificate Multijurisdiction Form)
Accepted in the following states:
- Alabama (AL)
- Alaska (AK)
- Arkansas (AR)
- Arizona (AZ)
- California (CA)
- Colorado (CO)
- Connecticut (CT)
- Florida (FL)
- Georgia (GA)
- Hawaii (HI)
- Idaho (ID)
- Illinois (IL)
- Iowa (IA)
- Kansas (KS)
- Kentucky (KY)
- Maine (ME)
- Maryland (MD)
- Michigan (MI)
- Minnesota (MN)
- Missouri (MO)
- Nebraska (NE)
- Nevada (NV)
- New Jersey (NJ)
- New Mexico (NM)
- North Carolina (NC)
- North Dakota (ND)
- Ohio (OH)
- Oklahoma (OK)
- Pennsylvania (PA)
- Rhode Island (RI)
- South Carolina (SC)
- South Dakota (SD)
- Tennessee (TN)
- Texas (TX)
- Utah (UT)
- Vermont (VT)
- Washington (WA)
- Wisconsin (WI)
How to fill out the MTC Form
- Issued to Seller: Printful, Inc. – 11025 Westlake Dr, Charlotte, NC 28273
- Buyer: Your legal name and address (must match your Printful Dashboard My account details)
- Select your business type (Retailer)
- Describe your business and the general type of products you’re reselling
- Add your seller permit number for all applicable states
Sign and date the form (digital or handwritten signature accepted). We won’t accept certificates without a signature and date.
Please note that for certain states that don't accept out-of-state resale certificates, you should only use state-specific (native) registration data (if you are registered with the particular state). As of the date of this article, the following states listed on the MTC form would not accept out-of-state resale certificates:
California
Florida
Hawaii
Illinois
Maryland
Pennsylvania
Washington
Disclaimer
The company may apply the above approach only if it is not required to register for sales tax purposes in states that accept out-of-state numbers. The company should monitor its revenue and number of units sold for economic nexus thresholds, as well as keep an eye on other possible nexus criteria (such as hiring employees from a certain state or establishing any physical location).
If a nexus is created, the company is required to register for sales tax purposes in the state. If the company registers in a new state, the company submits a revised MTC form to the vendor with a state-specific (native) ID number for the registered state.