This article explains how businesses selling through online marketplaces and located outside of the United States can provide Gelato with the necessary exemption certificates to comply with state and local tax laws.
If you conduct sales on online marketplaces (Etsy, Amazon, Shopify, or others), we are aware that these platforms handle the collection of sales tax from your customers in states where "Marketplace Facilitator" rules are applicable. However, it is essential for Gelato and our customers to remain compliant with various state and local exemption laws and regulations. As a result, we must ensure that we have the necessary exemption certificates on file from customers who claim a resale exemption. Your cooperation in providing these certificates will help us meet our compliance obligations effectively.
Gelato is working diligently to adopt the most suitable approach to comply with each state’s specific requirements.
For businesses selling through online marketplaces and located outside of the United States, please review and complete the below forms based on your business activity and exemption needs. If your business is located outside of the United States and is registered in at least one state, please reference Gelato’s help article: Sales Tax Exemption Instructions for Marketplace Sellers.
If registration is not required by your home jurisdiction, you may only receive an exemption in the following 9 states:
SST Form: Nebraska, Ohio, South Dakota, and Wisconsin. Indicate on the location’s line “Not Required – Resale”.
MTC Form: Idaho. Include “No Nexus” on the state’s line.
State Specific forms: Alaska (if only selling on a marketplace), Louisiana, New York, and Pennsylvania.
If your business is based outside of the US and has another country’s tax ID, you can receive resale exemptions in the following states using your home country’s tax ID on the following certificates:
States that accept the Streamlined Sales Tax (SST) Resale certificate with another country’s tax ID number.
Instructions: Include your home country’s tax ID number on each line and label as [Country] Resale. Link to the SST exemption certificate and detailed instructions: Streamlined Sales Tax (SST) form
Please see page 2, section 5 Identification ID Number (steps 3 & 4) for further details.
Arkansas
Indiana
Kansas
Kentucky
Nebraska
New Jersey
North Dakota
Ohio
Oklahoma
Rhode Island
South Dakota
Tennessee
Utah
Washington
Wisconsin
Wyoming
States that accept the Uniform Sales Resale Certificate – Multijurisdictional (MTC) with another country’s tax ID number.
Instructions: Include your home country’s sales tax number on each line labeled as [Country] Resale unless otherwise indicated for the state below. Link to MTC exemption certificate and additional information: Uniform Sales and Use (MTC) form
Idaho – Include “no nexus” on the line.
Texas – Only applicable for business with a Mexico tax ID. Include “no nexus” on the line and provide your Mexico tax ID number.
States that require State-Specific resale certificates:
Alaska
Marketplace Sellers - If ALL sales are made through a Marketplace Facilitator, the Marketplace Seller does not need to register. Please fill out the Marketplace Seller Affidavit and submit.
If the customer is selling through their website, they must register as a remote seller within the jurisdiction.
Louisiana – Louisiana is a special exception. If you are not registered within the state, a resale certificate is not required. In place of the resale certificate, a letter on company letterhead would suffice, see below.
“A non-dealer retailer letter must be on company letterhead and must cite the following: is not a registered dealer, has no physical presence, does not cross the Louisiana economic thresholding $100,000 in Louisiana sales or 200 Louisiana sales transactions.”
Please see this link to complete the Gelato LA Letter in order to claim an exemption.
New York ST-120
If registration is not required by your home jurisdiction, indicate the location and NA on the line.
Pennsylvania REV-1220
For resale, check box #3, but do not fill in license ID. Check Box #8 and state "No Nexus" on the form.
If there are states you would like to obtain a resale exemption that are excluded from the above list, please reach out to a tax consultant, or contact the specific state’s Department of Revenue for assistance as registration in at least one state may be required to obtain additional exemptions.
Note: Do not consider this professional tax advice. We strongly advise you to consult a tax specialist to determine your specific obligations.
Please upload all completed certificates to our portal so our team can quickly review and update your exemption status. The upload instructions can be found here Where do I upload my resale certificate in the Gelato Dashboard? or certificates can be sent to this email [email protected].
For any further assistance with resale certificates, please contact our Gelato Team at [email protected].