Certain states do not have sales tax, such as Oregon. However, these states still require a resale certificate to operate within the state – here is an example of Oregon's.

Kilpatrick’s David Hughes recently spoke at the 2025 Sales Tax Institute in Chicago. He addressed numerous issues related to sales and use tax.

Differences Between a Tax Resale Certificate and a W-9 Form. If you are self-employed or operate a small business, you typically receive requests from vendors and clients to submit a variety of forms.