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.

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.

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