Resale Form Information for Existing Resellers/Dealers
If you are buying for resale, please provide Heritage with an appropriate sales tax resale certificate. Find your state below and provide the associated form along with a copy of your State Sales Tax Permit . You will either need to provide the Heritage Resale Form or your state specific resale form unless sales tax does not apply in your state.
( General Sales Tax information )
| States | Resale Form Information | Include with Resale Information |
| Alabama (AL) | Use Heritage Resale Form | Copy of your State Sales Tax Permit |
| Alaska (AK) | State sales tax does not apply | |
| Arizona (AZ) | State Website for Arizona Form 5000A | Copy of your State Sales Tax Permit |
| Arkansas (AR) | Exemption Certificate | Copy of your State Sales Tax Permit |
| California (CA) | Use Heritage Resale Form | Copy of your State Sales Tax Permit |
| Colorado (CO) | Use Heritage Resale Form | Copy of your State Sales Tax Permit |
| Connecticut (CT) | Use Heritage Resale Form and Connecticut Resale Certificate | Copy of your State Sales Tax Permit |
| Delaware (DE) | State sales tax does not apply | |
| District of Columbia (DC) | Certificate of Resale OTR-368 | Copy of your State Sales Tax Permit |
| Florida (FL) | Florida Department of Revenue | Copy of your State Sales Tax Permit |
| Georgia (GA) | Sales Tax Certificate of Exemption Georgia Purchaser ST-5 | Copy of your State Sales Tax Permit |
| Hawaii (HI) | Resale Certificate For Goods General Form 1 | Copy of your State Sales Tax Permit |
| Idaho (ID) | Sales Tax Resale or Exemption Certificate | Copy of your State Sales Tax Permit |
| Illinois (IL) | Use Heritage Resale Form | Copy of your State Sales Tax Permit |
| Indiana (IN) | Indiana Department of Revenue Sales Tax | Copy of your State Sales Tax Permit |
| Iowa (IA) | Iowa Sales Tax Exemption Certificate | Copy of your State Sales Tax Permit |
| Kansas (KS) | Resale Exemption Certificate | Copy of your State Sales Tax Permit |
| Kentucky (KY) | Resale Certificate | Copy of your State Sales Tax Permit |
| Louisiana (LA) | Louisiana Resale Certificate | Copy of your State Sales Tax Permit |
| Maine (ME) | Use Heritage Resale Form and State of Maine Resale Certificate | Copy of your State Sales Tax Permit |
| Maryland (MD) | Use Heritage Resale Form | Copy of your State Sales Tax Permit |
| Massachusetts (MA) | Sales Tax Resale Certificate Form ST-4 | Copy of your State Sales Tax Permit |
| Michigan (MI) | Use Heritage Resale Form | Copy of your State Sales Tax Permit |
| Minnesota (MN) | Certificate of Exemption | Copy of your State Sales Tax Permit |
| Mississippi (MS) | Use Heritage Resale Form | Copy of your State Sales Tax Permit |
| Missouri (MO) | Sales and Use Tax Exemption Certificate Form 149 | Copy of your State Sales Tax Permit |
| Montana (MT) | State sales tax does not apply | |
| Nebraska (NE) | Nebraska Resale or Exempt Sale Certificate Form 13 | Copy of your State Sales Tax Permit |
| Nevada (NV) | Nevada Resale Certificate | Copy of your State Sales Tax Permit |
| New Hampshire (NH) | State sales tax does not apply | |
| New Jersey (NJ) | Resale Certificate Form ST-3 | Copy of your State Sales Tax Permit |
| New Mexico (NM) | Nontaxable Transaction Certificates | Copy of your State Sales Tax Permit |
| New York (NY) | New York Resale Certificate ST-120 | Copy of your State Sales Tax Permit |
| North Carolina (NC) | Streamlined Sales and Use Tax Agreement Certificate of Exemption E-595E | Copy of your State Sales Tax Permit |
| North Dakota (ND) | Certificate of Resale | Copy of your State Sales Tax Permit |
| Ohio (OH) | Use Heritage Resale Form | Copy of your State Sales Tax Permit |
| Oklahoma (OK) | Use Heritage Resale Form | Copy of your State Sales Tax Permit |
| Oregon (OR) | State sales tax does not apply | |
| Pennsylvania (PA) | Pennsylvania Exemption Certificate REV-1220 | Copy of your State Sales Tax Permit |
| Rhode Island (RI) | Resale Certificate | Copy of your State Sales Tax Permit |
| South Carolina (SC) | Resale Certificate ST-8A | Copy of your State Sales Tax Permit |
| South Dakota (SD) | Streamlined Sales and use Tax Agreement Certificate of Exemption | Copy of your State Sales Tax Permit |
| Tennessee (TN) | Streamlined Sales and Use Tax Agreement Certificate of Exemption | Copy of your State Sales Tax Permit |
| Texas (TX) | Use Heritage Resale Form | Copy of your State Sales Tax Permit |
| Utah (UT) | Exemption Certificate TC-721 | Copy of your State Sales Tax Permit |
| Vermont (VT) | Vermont Sales Tax Exemption Certificate Form S-3 | Copy of your State Sales Tax Permit |
| Virginia (VA) | Sales And Use Tax Certificate of Exemption Form ST-10 | Copy of your State Sales Tax Permit |
| Washington (WA) | Reseller Permits | Copy of your State Sales Tax Permit |
| West Virginia (WV) | Streamlined Sales and Use Tax Agreement Certificate of Exemption | Copy of your State Sales Tax Permit |
| Wisconsin (WI) | Use Heritage Resale Form and Wisconsin Sales and Use Tax Exemption Certificate | Copy of your State Sales Tax Permit |
| Wyoming (WY) | Use Heritage Resale Form and Wyoming SSTA Certificate of Exemption | Copy of your State Sales Tax Permit |
Note: You will be billed for sales tax unless you have the appropriate documentation on file at and verified by Heritage five days prior to the auction. If you do not have this documentation on file with Heritage, you have 4 days from the date of the sale to complete the form and send/fax a copy of your license or permit to receive a refund for the tax. Lots from different auctions may not be aggregated for sales tax purposes.
If you have questions or need help, please contact us at 877-HERITAGE (437-4824) or Bid@HA.com.