---
title: "Do you need a seller's permit to resell? State by state"
description: "Whether a marketplace-only seller must register, the fee when you also sell direct, each resale certificate form and garage-sale rules, for 47 states and DC."
canonical: https://resellerindex.com/tax/sellers-permit/
last_updated: 2026-10-23
publisher: "The Reseller Index"
---

[Taxes](https://resellerindex.com/tax/) / Seller's permits by state

# Do you need a seller's permit to sell on eBay or Poshmark? State by state

It depends on the state and on whether every sale goes through a marketplace that collects the tax for you. Of the 48 places on this table, 18 say a seller who sells only that way doesn't have to register; 12 say that seller still registers; 2 make it depend on something the state names (usually being based in the state or other sales); 12 don't say either way on the pages we checked; and Delaware, Montana, New Hampshire and Oregon have no general sales tax to register for. Selling direct as well (your own site, Facebook, a flea market) changes the answer almost everywhere: each page says what the state requires then and what it charges.

General information, not tax or legal advice. Check with a tax professional about your own situation.

## If every sale goes through a marketplace: at a glance

- **Say a seller who sells only through marketplaces doesn't have to register (18)**
  [Alabama](https://resellerindex.com/tax/sellers-permit/alabama/), [Alaska](https://resellerindex.com/tax/sellers-permit/alaska/), [Arizona](https://resellerindex.com/tax/sellers-permit/arizona/), [Arkansas](https://resellerindex.com/tax/sellers-permit/arkansas/), [California](https://resellerindex.com/tax/sellers-permit/california/), [Georgia](https://resellerindex.com/tax/sellers-permit/georgia/), [Idaho](https://resellerindex.com/tax/sellers-permit/idaho/), [Indiana](https://resellerindex.com/tax/sellers-permit/indiana/), [Iowa](https://resellerindex.com/tax/sellers-permit/iowa/), [Kansas](https://resellerindex.com/tax/sellers-permit/kansas/), [Kentucky](https://resellerindex.com/tax/sellers-permit/kentucky/), [Maryland](https://resellerindex.com/tax/sellers-permit/maryland/), [Ohio](https://resellerindex.com/tax/sellers-permit/ohio/), [Pennsylvania](https://resellerindex.com/tax/sellers-permit/pennsylvania/), [South Carolina](https://resellerindex.com/tax/sellers-permit/south-carolina/), [Utah](https://resellerindex.com/tax/sellers-permit/utah/), [Virginia](https://resellerindex.com/tax/sellers-permit/virginia/), [Wisconsin](https://resellerindex.com/tax/sellers-permit/wisconsin/)
- **Say that seller still registers, usually when it is based in the state (12)**
  [Connecticut](https://resellerindex.com/tax/sellers-permit/connecticut/), [Florida](https://resellerindex.com/tax/sellers-permit/florida/), [Hawaii](https://resellerindex.com/tax/sellers-permit/hawaii/), [Maine](https://resellerindex.com/tax/sellers-permit/maine/), [Minnesota](https://resellerindex.com/tax/sellers-permit/minnesota/), [Nevada](https://resellerindex.com/tax/sellers-permit/nevada/), [New Mexico](https://resellerindex.com/tax/sellers-permit/new-mexico/), [New York](https://resellerindex.com/tax/sellers-permit/new-york/), [South Dakota](https://resellerindex.com/tax/sellers-permit/south-dakota/), [Tennessee](https://resellerindex.com/tax/sellers-permit/tennessee/), [Texas](https://resellerindex.com/tax/sellers-permit/texas/), [Washington](https://resellerindex.com/tax/sellers-permit/washington/)
- **Make it depend on something the state names (2)**
  [North Carolina](https://resellerindex.com/tax/sellers-permit/north-carolina/), [West Virginia](https://resellerindex.com/tax/sellers-permit/west-virginia/)
- **Don't say either way on the pages we checked (12)**
  [District of Columbia](https://resellerindex.com/tax/sellers-permit/district-of-columbia/), [Illinois](https://resellerindex.com/tax/sellers-permit/illinois/), [Louisiana](https://resellerindex.com/tax/sellers-permit/louisiana/), [Mississippi](https://resellerindex.com/tax/sellers-permit/mississippi/), [Missouri](https://resellerindex.com/tax/sellers-permit/missouri/), [Nebraska](https://resellerindex.com/tax/sellers-permit/nebraska/), [New Jersey](https://resellerindex.com/tax/sellers-permit/new-jersey/), [North Dakota](https://resellerindex.com/tax/sellers-permit/north-dakota/), [Oklahoma](https://resellerindex.com/tax/sellers-permit/oklahoma/), [Rhode Island](https://resellerindex.com/tax/sellers-permit/rhode-island/), [Vermont](https://resellerindex.com/tax/sellers-permit/vermont/), [Wyoming](https://resellerindex.com/tax/sellers-permit/wyoming/)
- **Have no general sales tax (4)**
  [Delaware](https://resellerindex.com/tax/sellers-permit/delaware/), [Montana](https://resellerindex.com/tax/sellers-permit/montana/), [New Hampshire](https://resellerindex.com/tax/sellers-permit/new-hampshire/), [Oregon](https://resellerindex.com/tax/sellers-permit/oregon/)

Each state's page quotes the rule and says what changes for a seller based outside the state. Where a state's own pages don't answer it, its page uses the state's entry in the Streamlined Sales Tax Governing Board's marketplace seller chart and says so.

## State by state

*Each row is from that state's revenue department, rule and statute pages, read on the date shown on its page (latest Oct 23, 2026). "Marketplace only" is a seller whose every sale goes through a marketplace that collects the tax. "Not stated" means the state's pages we read say nothing either way. Fee is the state's registration fee when you also sell direct.*

| State | Marketplace only | Also selling direct | Fee | Resale certificate | Garage and occasional sales |
| --- | --- | --- | --- | --- | --- |
| [Alabama](https://resellerindex.com/tax/sellers-permit/alabama/) | Not required | Register | Not one figure | STE-1 (apply on Form ST:EX-A1) | Exempt |
| [Alaska](https://resellerindex.com/tax/sellers-permit/alaska/) | Not required | Depends | Not one figure | Remote Reseller Sales Tax Exemption Certificate (ARSSTC member jurisdictions) | Not stated |
| [Arizona](https://resellerindex.com/tax/sellers-permit/arizona/) | Not required | Register | $12 | Form 5000A | Exempt: for city licensing, private sales such as a garage sale on no more than three separate occasions during any calendar year |
| [Arkansas](https://resellerindex.com/tax/sellers-permit/arkansas/) | Not required | Register | $50 | ST391 | Exempt: a one-time sale, not made by an established business |
| [California](https://resellerindex.com/tax/sellers-permit/california/) | Not required | Register | Free | CDTFA-230 | Exempt: no more than two sales (each garage sale counts as one) in a 12-month period |
| [Connecticut](https://resellerindex.com/tax/sellers-permit/connecticut/) | Register | Register | $100 | Sales and Use Tax Resale Certificate | Exempt |
| [Delaware](https://resellerindex.com/tax/sellers-permit/delaware/) | No sales tax | No sales tax | No permit ($90 business license) | None needed | No sales tax |
| [District of Columbia](https://resellerindex.com/tax/sellers-permit/district-of-columbia/) | Not stated | Register | Free | OTR-368 | Exempt |
| [Florida](https://resellerindex.com/tax/sellers-permit/florida/) | Register | Register | Not one figure | DR-13 | Exempt |
| [Georgia](https://resellerindex.com/tax/sellers-permit/georgia/) | Not required | Register | Not one figure | ST-5 | Exempt |
| [Hawaii](https://resellerindex.com/tax/sellers-permit/hawaii/) | Register | Register | $20 | G-17 | Exempt: an occasional, isolated, irregular, infrequent or incidental sale |
| [Idaho](https://resellerindex.com/tax/sellers-permit/idaho/) | Not required | Register | Free | ST-101 | Exempt: no more than two sales in any 12 months and no more than two home yard sales in a calendar year |
| [Illinois](https://resellerindex.com/tax/sellers-permit/illinois/) | Not stated | Register | Not one figure | CRT-61 | Exempt: isolated or occasional sales by someone not in the business of selling |
| [Indiana](https://resellerindex.com/tax/sellers-permit/indiana/) | Not required | Register | $25 | ST-105 | Exempt: infrequent sales at the owner's residence, of property not bought for resale and already taxed |
| [Iowa](https://resellerindex.com/tax/sellers-permit/iowa/) | Not required | Register | Free | 31-014 | Exempt: no more than two separate selling events in 12 months |
| [Kansas](https://resellerindex.com/tax/sellers-permit/kansas/) | Not required | Register | Free | ST-28A | Exempt: no more than two selling events a calendar year, totaling no more than 7 selling days |
| [Kentucky](https://resellerindex.com/tax/sellers-permit/kentucky/) | Not required | Register | Not one figure | 51A105 | Exempt: the first $1,000 of garage or yard sales of household items in a calendar year |
| [Louisiana](https://resellerindex.com/tax/sellers-permit/louisiana/) | Not stated | Register | Not one figure | Louisiana Resale Certificate | Exempt |
| [Maine](https://resellerindex.com/tax/sellers-permit/maine/) | Register | Register | Free | Resale Certificate (issued by Maine Revenue Services) | Exempt: an isolated transaction, not one of repeated and successive transactions of like character |
| [Maryland](https://resellerindex.com/tax/sellers-permit/maryland/) | Not required | Register | Not one figure | Any form with the listed details | Exempt: a sale price under $1,000, not made through an auctioneer or dealer |
| [Minnesota](https://resellerindex.com/tax/sellers-permit/minnesota/) | Register | Register | Free | ST3 | Exempt: a personal sale that happens once or infrequently, not of business inventory |
| [Mississippi](https://resellerindex.com/tax/sellers-permit/mississippi/) | Not stated | Register | Free | Any form with the listed details | Exempt |
| [Missouri](https://resellerindex.com/tax/sellers-permit/missouri/) | Not stated | Register | Not one figure | Form 149 | Exempt: gross receipts from such sales of no more than $3,000 a calendar year, not counting a household liquidation |
| [Montana](https://resellerindex.com/tax/sellers-permit/montana/) | No sales tax | No sales tax | No permit | None needed | No sales tax |
| [Nebraska](https://resellerindex.com/tax/sellers-permit/nebraska/) | Not stated | Register | Free | Form 13 | Exempt: sales held on no more than three days during a calendar year at any residence or on an online auction site |
| [Nevada](https://resellerindex.com/tax/sellers-permit/nevada/) | Register | Register | $15 | TAX-F005 | Exempt |
| [New Hampshire](https://resellerindex.com/tax/sellers-permit/new-hampshire/) | No sales tax | No sales tax | No permit | None needed | No sales tax |
| [New Jersey](https://resellerindex.com/tax/sellers-permit/new-jersey/) | Not stated | Register | Not one figure | ST-3 | Exempt |
| [New Mexico](https://resellerindex.com/tax/sellers-permit/new-mexico/) | Register | Register | Free | Nontaxable Transaction Certificate (NTTC), Type 2 | Exempt |
| [New York](https://resellerindex.com/tax/sellers-permit/new-york/) | Register | Register | Not one figure | ST-120 | Exempt: sales at your home on three days or less in a calendar year, expected to total no more than $600 (the first $600 is exempt if sales unintentionally go over) |
| [North Carolina](https://resellerindex.com/tax/sellers-permit/north-carolina/) | Depends | Register | Free | E-595E | Exempt |
| [North Dakota](https://resellerindex.com/tax/sellers-permit/north-dakota/) | Not stated | Register | Not one figure | SFN 21950 | Exempt |
| [Ohio](https://resellerindex.com/tax/sellers-permit/ohio/) | Not required | Register | $50 | STEC B | Exempt: fewer than six days of sales in a year; on six or more days the sales are taxable and a vendor's license is required |
| [Oklahoma](https://resellerindex.com/tax/sellers-permit/oklahoma/) | Not stated | Register | Not one figure | Any form with the listed details | Not stated |
| [Oregon](https://resellerindex.com/tax/sellers-permit/oregon/) | No sales tax | No sales tax | No permit | None needed | No sales tax |
| [Pennsylvania](https://resellerindex.com/tax/sellers-permit/pennsylvania/) | Not required | Register | Free | REV-1220 | Exempt |
| [Rhode Island](https://resellerindex.com/tax/sellers-permit/rhode-island/) | Not stated | Register | Free | Rhode Island Resale Certificate | Not stated |
| [South Carolina](https://resellerindex.com/tax/sellers-permit/south-carolina/) | Not required | Register | $50 | ST-8A | Not stated |
| [South Dakota](https://resellerindex.com/tax/sellers-permit/south-dakota/) | Register | Register | Not one figure | Streamlined Sales and Use Tax Agreement Certificate of Exemption | Exempt |
| [Tennessee](https://resellerindex.com/tax/sellers-permit/tennessee/) | Register | Register | Not one figure | Blanket Sales & Use Tax Certificate of Resale | Exempt |
| [Texas](https://resellerindex.com/tax/sellers-permit/texas/) | Register | Register | Free | 01-339 | Exempt: one or two taxable items in any 12-month period, or no more than $3,000 a calendar year of items originally bought for personal or family use |
| [Utah](https://resellerindex.com/tax/sellers-permit/utah/) | Not required | Register | Not one figure | TC-721 | Exempt |
| [Vermont](https://resellerindex.com/tax/sellers-permit/vermont/) | Not stated | Register | Free | S-3 | Exempt: as a general rule, sales activity no more than three times per calendar year, held on a total of no more than six calendar days |
| [Virginia](https://resellerindex.com/tax/sellers-permit/virginia/) | Not required | Register | Not one figure | ST-10 | Exempt: sales on three or fewer separate occasions within one calendar year |
| [Washington](https://resellerindex.com/tax/sellers-permit/washington/) | Register | Register | $50 | Washington reseller permit | Exempt |
| [West Virginia](https://resellerindex.com/tax/sellers-permit/west-virginia/) | Depends | Register | $30 | F0003 | Exempt: yard sales held no more than four times a year, each lasting no longer than 48 hours |
| [Wisconsin](https://resellerindex.com/tax/sellers-permit/wisconsin/) | Not required | Register | $20 | S-211 | Exempt: taxable sales of less than $2,000 in a calendar year, or sales that are isolated or sporadic |
| [Wyoming](https://resellerindex.com/tax/sellers-permit/wyoming/) | Not stated | Register | $60 | Streamlined Sales Tax Agreement exemption certificate | Not stated |

Not on this table yet: Colorado, Massachusetts and Michigan. A state is added only when its own official pages can be read and checked.

## How to read the table

- **Marketplace only:** most states now make the marketplace collect and send in the tax on the sales it handles. Some of them then say the seller has nothing to register for; others still want the seller registered, or want it registered if it is based in the state. Each state page quotes the state's own words.
- **Also selling direct:** a sale on your own website, through Facebook Marketplace, at a flea market or craft fair, or through a shop that sells for you on consignment is one no marketplace collects tax on. California, the District of Columbia, Idaho, Iowa, Kansas, Maine, Minnesota, Mississippi, Nebraska, New Mexico, North Carolina, Pennsylvania, Rhode Island, Texas and Vermont say registering is free. A fee is stated for Arizona ($12), Nevada ($15), Hawaii ($20), Wisconsin ($20), Indiana ($25), West Virginia ($30), Arkansas ($50), Ohio ($50), South Carolina ($50), Washington ($50), Wyoming ($60) and Connecticut ($100). Each page gives the fee in the state's words, with any renewal.
- **Resale certificate:** the form a registered seller gives a supplier to buy inventory to resell (a wholesale lot, a liquidation pallet) without paying sales tax. The column gives the state's form number. Only Arkansas, Idaho, Indiana, Iowa, Kansas, Maine, Maryland, Minnesota, North Carolina, Virginia and West Virginia say anything specific, on the pages we read, about buying from thrift stores, estate sales or yard sales; what each says is below.
- **Garage and occasional sales:** selling off your own used things now and then. 39 of the 44 places with a sales tax exempt some of these sales, 22 of them with a limit the state states (a number of sales a year, days or dollars); each page quotes the rule and says where the state puts the line between that and a business.

The same states' marketplace sales tax laws and Form 1099-K rules are on [sales tax and 1099-K rules by state](https://resellerindex.com/tax/states/). More: [Form 1099-K for resellers](https://resellerindex.com/guides/1099-k-for-resellers/) and [where each selling app keeps its sales report](https://resellerindex.com/guides/sales-reports-for-taxes/).

## Thrift stores, estate sales and yard sales: what the states say

A resale certificate goes to a seller who would otherwise charge you sales tax. The pages we read for 37 of the 48 places don't mention secondhand sources; these 11 do, in their own terms. Elsewhere, whether a store takes your certificate is between you and that store.

- [Arkansas](https://resellerindex.com/tax/sellers-permit/arkansas/): Arkansas's rules don't name thrift stores or estate sales, but they say sales by churches and charitable organizations are exempt unless the organization is in business for profit or sells new goods in competition with for-profit businesses, and that a one-time sale by someone not in an established business is exempt. A permit holder who buys regularly from a supplier must tell that supplier which purchases are not for resale and pay the tax on them.
- [Idaho](https://resellerindex.com/tax/sellers-permit/idaho/): The Commission's small seller rules turn on this: an Idaho resident who pays sales or use tax on everything it buys, keeps gross sales at $5,000 or less in the calendar year and meets the other conditions doesn't need a permit, but buying untaxed products to resell disqualifies you. So a small reseller who pays tax at the thrift store or estate sale can be a small seller; one who buys inventory tax-free on a resale certificate cannot.
- [Indiana](https://resellerindex.com/tax/sellers-permit/indiana/): The Department says items sold at garage sales are generally exempt casual sales when the seller isn't in the business of selling and already paid sales or use tax on the item, and that an auction held at the owner's home is a casual sale; sales at auction houses are taxable. Its example of someone buying at garage sales to resell at monthly garage sales says that person must register and collect tax.
- [Iowa](https://resellerindex.com/tax/sellers-permit/iowa/): The Department says tax must still be collected when used items are sold at events, even though tax may have been paid when they were first bought for your own use, and that tax paid on items bought for your own use isn't refunded even if they are sold later.
- [Kansas](https://resellerindex.com/tax/sellers-permit/kansas/): The Department lists estate sales, farm sales, garage sales and some auctions as sales that usually meet its isolated or occasional sale criteria, at which no sales tax is collected.
- [Maine](https://resellerindex.com/tax/sellers-permit/maine/): Maine's definition of retail sale excludes any casual sale and any sale by a personal representative settling an estate, unless that sale is made through a retailer or in continuing a business (36 M.R.S. § 1752(11)(B)).
- [Maryland](https://resellerindex.com/tax/sellers-permit/maryland/): A seller may not accept a resale certificate for a purchase under $200 paid by cash, check, credit card, debit card or electronic transfer unless it delivers the goods to the buyer's retail place of business; a reseller who pays tax on such a purchase claims it back as a credit on the next return or files a refund claim. Small cash or card buys at a thrift store or estate sale fall under that rule.
- [Minnesota](https://resellerindex.com/tax/sellers-permit/minnesota/): The Department says sales of personal items between individuals are usually exempt isolated or occasional sales, including garage sales and estate sales of household goods that meet its conditions; its example of used books sold on consignment at a retail store that sets the price is a taxable sale, and whoever collects the payment charges the tax.
- [North Carolina](https://resellerindex.com/tax/sellers-permit/north-carolina/): NCDOR says owners making occasional and isolated sales of household items on which tax was paid at purchase are not required to collect sales and use tax on the sale.
- [Virginia](https://resellerindex.com/tax/sellers-permit/virginia/): Virginia's regulation says a person who buys an item in a transaction that is an occasional sale is not liable for use tax on that purchase.
- [West Virginia](https://resellerindex.com/tax/sellers-permit/west-virginia/): TSD 300 says sales of tangible personal property may be made at yard sales without collecting sales tax if the sales are held no more than four times a year and last no longer than 48 hours each.

## General information, not tax or legal advice

These pages summarize each state's own published guidance, rules and statutes. They don't say whether you must register, what you should file or whether you owe tax. Check with a tax professional, or with the state's revenue department.

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---

The Reseller Index

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