Sales Tax “Resale Certificate” Not A New Requirement

We continue to receive reports from members about their alcohol beverage wholesalers requesting copies of an ST-120 – a sale for resale certificate. This requirement has been around for many years but the Tax Department accepted a licensee’s serial number provided by wholesalers instead of the official tax form. Recent efforts to tighten tax collection methods has led the Tax Department to require alcohol beverage wholesalers to obtain actual forms from all of their retail accounts or be accountable for sales tax collections.