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Resale Tax Certificate Instructi

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					                   RESALE TAX CERTIFICATE INSTRUCTIONS
1.   All customers (except if #4 below applies) need to complete the “SALES AND USE TAX
     CERTIFICATE OF EXEMPTION” if they are located in and shipping products to the following states,
     even if it is just a sales representative working out of his/her home. Refer to the paragraph number in
     parenthesis if you do not have a physical presence in the state.
     Alabama (3)                             Arizona (3)                       California (2)
     Colorado (3)                            Connecticut (3)                   Florida (3)
     Georgia (3)                             Idaho (3)                         Illinois (3)
     Louisiana (3)                           Massachusetts (2)                 Maryland (2)
     Michigan (3)                            Missouri (4)                      New York (4)
     New Jersey (3)                          North Carolina (3)                Ohio (3)
     Oklahoma (3)                            Pennsylvania (4)                  Tennessee (2)
     Texas (4)                               Virginia (3)                      Washington (3)
     Wisconsin (2)

2.   There are five states that MOCA must obtain a resale tax certificate or have the “SALES AND USE
     TAX CERTIFICATE OF EXEMPTION” completed in order for MOCA to ship to that state and not to
     charge tax. Those states are:
     California                        Massachusetts                          Maryland
     Tennessee                         Wisconsin

3.   Customers need to complete the “ADDENDUM TO RESALE TAX CERTIFICATE-3RD PARTY
     DROP SHIPMENTS” if they plan to drop-ship product to the following states and they do not have a
     physical presence in that state:
     Alabama                          Arizona                          Colorado
     Connecticut                      Florida                          Georgia
     Idaho                            Illinois                         Louisiana
     Michigan                         North Carolina                   New Jersey
     Ohio                             Oklahoma                         Virginia
     Washington

4.   Customers need to complete special forms for the following states regardless of whether or not they
     have a physical presence in that state, if MOCA is to ship to that state. (Note: they do not have to have
     a resale tax certificate for the state if they do not have a physical presence, they just have to complete
     the form.)
     Missouri – must have State Form 149 completed.
     New York – must have State Form ST-120 completed.
     Pennsylvania – must have State Exemption Certificate completed.
     Texas – must have Texas Resale Certificate completed.

5.   NEITHER FORM is necessary for product shipped to the following states:
     Alaska                       Arkansas                             District of Columbia
     Delaware                     Hawaii                               Indiana
     Iowa                         Kansas                               Kentucky
     Maine                        Minnesota                            Mississippi
     Montana                      North Dakota                         Nebraska
     New Hampshire                New Mexico                           Nevada
     Oregon                       Rhode Island                         South Carolina
     South Dakota                 Utah                                 Vermont
     West Virginia                Wyoming

				
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