For our customers that ship material to multi-states and have a multi-jurisdiction certificate filed, which state determines the expiration date of the tax-exempt certificate?

First, make sure that the states you are conducting business with are member states of the Multistate Tax Commission, as they are the only states that accept the Uniform Sales and Use Tax Certificate—Multijurisdictional.

By default, the Uniform Sales and Use Tax Certificate does not have an expiration, and “shall be valid until canceled in writing or revoked by the city or state.” However, the bottom of the form lists special instructions for each state. The instructions detailed for the state you are delivering to must be followed for the multijurisdictional certificate to be valid.

For more information on the Uniform Sales and Use Tax Certificate and multi-jurisdictional certificates, see the Multistate Tax Commission FAQ.

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