MTC Uniform Sales & Use Tax Exemption Certificate

The Multistate Tax Commission publishes a Uniform Sales & Use Tax Exemption/Resale Certificate that a number of states accept in place of their own paperwork. Like the SSUTA certificate it exists so that a buyer operating across state lines can make one claim on one form rather than filing separately in each state, and it is structured per jurisdiction: a row for each state, with the buyer's registration number and the basis claimed there.

It is often called the multi-jurisdiction or MJ certificate, and it is easy to confuse with the SSUTA certificate because the two solve the same problem for overlapping but different groups of states. They come from different bodies, are accepted in different places, and a seller with a national customer base will encounter both.

The important caveat is that acceptance is neither universal nor unconditional. Some states do not take the form at all, some take it only for certain exemption reasons, and some accept it subject to their own additional requirements. A seller relying on it should know which states on its ledger it actually covers rather than treating one form as blanket permission, and should expect to collect state-specific certificates alongside it.