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 need to provide the Heritage Resale Form and, where applicable, 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) | Use Heritage Resale Form and 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) | Use Heritage Resale Form and Certificate of Resale OTR-368 | Copy of your State Sales Tax Permit |
| Florida (FL) | Use Heritage Resale Form and Florida Department of Revenue | Copy of your State Sales Tax Permit |
| Georgia (GA) | Use Heritage Resale Form and Sales Tax Certificate of Exemption Georgia Purchaser ST-5 | Copy of your State Sales Tax Permit |
| Hawaii (HI) | Use Heritage Resale Form and Resale Certificate For Goods General Form 1 | Copy of your State Sales Tax Permit |
| Idaho (ID) | Use Heritage Resale Form and 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) | Use Heritage Resale Form and Indiana Department of Revenue Sales Tax | Copy of your State Sales Tax Permit |
| Iowa (IA) | Use Heritage Resale Form and Iowa Sales Tax Exemption Certificate | Copy of your State Sales Tax Permit |
| Kansas (KS) | Use Heritage Resale Form and Resale Exemption Certificate | Copy of your State Sales Tax Permit |
| Kentucky (KY) | Use Heritage Resale Form and Resale Certificate | Copy of your State Sales Tax Permit |
| Louisiana (LA) | Use Heritage Resale Form and 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) | Use Heritage Resale Form and 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) | Use Heritage Resale Form and 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) | Use Heritage Resale Form and 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) | Use Heritage Resale Form and Nebraska Resale or Exempt Sale Certificate Form 13 | Copy of your State Sales Tax Permit |
| Nevada (NV) | Use Heritage Resale Form and Nevada Resale Certificate | Copy of your State Sales Tax Permit |
| New Hampshire (NH) | State sales tax does not apply | |
| New Jersey (NJ) | Use Heritage Resale Form and Resale Certificate Form ST-3 | Copy of your State Sales Tax Permit |
| New Mexico (NM) | Use Heritage Resale Form and Letter of Good Standing | Copy of your State Sales Tax Permit |
| New York (NY) | Use Heritage Resale Form and New York Resale Certificate ST-120 | Copy of your State Sales Tax Permit |
| North Carolina (NC) | Use Heritage Resale Form and Streamlined Sales and Use Tax Agreement Certificate of Exemption E-595E | Copy of your State Sales Tax Permit |
| North Dakota (ND) | Use Heritage Resale Form and 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) | Use Heritage Resale Form and Pennsylvania Exemption Certificate REV-1220 | Copy of your State Sales Tax Permit |
| Rhode Island (RI) | Use Heritage Resale Form and Resale Certificate | Copy of your State Sales Tax Permit |
| South Carolina (SC) | Use Heritage Resale Form and Resale Certificate ST-8A | Copy of your State Sales Tax Permit |
| South Dakota (SD) | Use Heritage Resale Form and Streamlined Sales and use Tax Agreement Certificate of Exemption | Copy of your State Sales Tax Permit |
| Tennessee (TN) | Use Heritage Resale Form and State Issued Resale Certificate | Copy of your State Sales Tax Permit |
| Texas (TX) | Use Heritage Resale Form | Copy of your State Sales Tax Permit |
| Utah (UT) | Use Heritage Resale Form and Exemption Certificate TC-721 | Copy of your State Sales Tax Permit |
| Vermont (VT) | Use Heritage Resale Form and Vermont Sales Tax Exemption Certificate Form S-3 | Copy of your State Sales Tax Permit |
| Virginia (VA) | Use Heritage Resale Form and Sales And Use Tax Certificate of Exemption Form ST-10 | Copy of your State Sales Tax Permit |
| Washington (WA) | Use Heritage Resale Form and Reseller Permits | Copy of your State Sales Tax Permit |
| West Virginia (WV) | Use Heritage Resale Form and 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.