Pennsylvania · Resale certificates
Pennsylvania resale certificate, Form REV-1220, done for you.
Pennsylvania has no resale-only form. A resale claim runs through the Pennsylvania Exemption Certificate, REV-1220, with the resale reason checked and the buyer's eight digit PA Sales Tax License ID entered. The seller keeps the certificate for at least four years and the form says in capitals not to return it to the Department of Revenue.
Last updated:
Who you are dealing with
Pennsylvania Department of Revenue
- Handles:
- Publishes REV-1220 and the good faith acceptance rules. Does not receive completed certificates; the seller retains them.
- System:
- The form is a PDF between buyer and seller; the license behind it registers through myPATH
- Form:
- Form REV-1220, Pennsylvania Exemption Certificate, completed by the purchaser with the resale reason and PA Sales Tax License ID, as a unit certificate for one transaction or a blanket certificate for multiple
File REV-1220: issue a Pennsylvania resale certificate
It goes to the agency named above, through the system listed beside it. We prepare it, file it, and send you the written confirmation.
State fee. $0. The certificate is a form between buyer and seller. The sales tax license behind it registers at no fee through myPATH, covered on the Pennsylvania sales tax registration page.
Our fee. $180 per state, flat. State fees are passed through at cost.
When you issue a certificate
You need a REV-1220 when a Pennsylvania supplier asks for documentation before treating your purchase as exempt for resale. The form's resale reason covers property and services resold in original form or as an ingredient or component of other property, and it expects your eight digit PA Sales Tax License ID, or a written statement explaining why none is required. Whether a purchase qualifies is a determination for your CPA.
What comes next
Not applicable. Nothing is filed with the state and nothing closes with it. The retention duty runs on the seller's side: at least four years from the date of the exempt sale, under 61 Pa. Code section 32.2.
How long it takes
There is no state processing. The rule that matters is the seller's: for good faith acceptance the certificate must be in the seller's possession within 60 days of the sale, so the document has to move faster than an invoice dispute.
What we do
We confirm what this state requires, prepare the certificate or the application at your direction, and deliver the finished document. We do not tell you a purchase is nontaxable. We do not register a payroll account. You keep the client. We never email them.
What makes Pennsylvania harder than average
- One certificate, many taxes. REV-1220 covers state and local sales and use tax, hotel occupancy tax, PTA taxes and fees, and vehicle rental tax, and resale is one numbered reason among many. Checking the wrong box is the commonest defect on a form this general.
- The 60 day clock runs on the seller. Good faith acceptance requires the certificate in the seller's possession within 60 days of the sale, completed properly, with nothing knowingly false. An invalid certificate can leave the seller owing the tax, which is why suppliers chase this paperwork hard.
- The license ID is expected, with a narrow exception. Resale wants the buyer's eight digit PA Sales Tax License ID, and a buyer without one must attach a written explanation of why no number is required. That explanation is a real statement, not a formality.
- Blanket versus unit is a checkbox, easy to miss. One covers a single transaction, the other multiple purchases from the same supplier, and the form does not decide for you.
How Pennsylvania compares
Whether a state issues the certificate or has you prepare it decides everything about the paperwork. The guide sets Pennsylvania beside the other documented states.
Questions and answers
What form is the Pennsylvania resale certificate?
Form REV-1220, the Pennsylvania Exemption Certificate, with the resale reason completed. Pennsylvania publishes no separate resale-only form; resale is reason 3 on the general exemption certificate, quoting your PA Sales Tax License ID.
Do I send REV-1220 to the Department of Revenue?
No. The form itself says, in capitals, do not return this form to the PA Department of Revenue. The buyer completes it and the seller retains it for at least four years from the exempt sale.
Do I need a PA sales tax license to issue a resale certificate?
Normally yes. The resale reason asks for the eight digit PA Sales Tax License ID the department assigned. A purchaser without one must include a statement explaining why a number is not required. If you need the license itself, that is the sales tax registration service.
How fast does the seller need the certificate?
Within 60 days of the sale, as one of the conditions of good faith acceptance under 61 Pa. Code section 32.2. Miss the window and the seller's protection weakens, which is why suppliers ask for the certificate before the first shipment.
Is there a blanket Pennsylvania resale certificate?
Yes. REV-1220 carries a checkbox choosing between a unit certificate for one transaction and a blanket certificate for multiple transactions with the same supplier. We prepare whichever the supplier relationship calls for.
What do you need from me to start?
The business legal name and address, your PA Sales Tax License ID or the facts for a no-number statement, the suppliers who need certificates, and whether each covers one purchase or an ongoing relationship. Whether a purchase qualifies for resale is your CPA's call.
Also in Pennsylvania
A resale certificate rests on a sales tax registration in most states, so if the business is not registered yet, start there.
Agency details verified 2026-09-30
About the provider
Regcrest LLC is a document preparation and filing service based in Allentown, Pennsylvania, founded in 2026. It prepares and files state payroll and sales tax registrations, account closures, and resale certificates on behalf of the businesses that instruct it, and works behind accounting firms, bookkeepers, and payroll providers as well as directly with businesses.
Regcrest LLC is not a CPA firm and not a law firm. It gives no tax or legal advice. It files in all 50 states, and publishes a full page for the 29states it has verified against the agency's own material so far, each one showing the date it was checked. For anything that turns on your specific situation, ask a licensed accountant or attorney.