The definitive guide for interior designers on obtaining a resale certificate (also known as a seller's permit or sales tax ID) to legally purchase furniture and decor tax-free for client projects. Stop paying sales tax on items you intend to resell.

If you have ever purchased furniture for a client project and paid full retail sales tax on it, you have been leaving money on the table. A resale certificate allows your business to purchase goods from suppliers without paying sales tax at the point of purchase, because the tax obligation transfers to the point at which you resell those goods to your client. It is not a loophole — it is the correct application of how sales tax law works in every state. This guide explains what a resale certificate is, walks through the three-step process for obtaining one, and provides a complete 50-state reference table with agency names, official portals, and state-specific notes.

What Is a Resale Certificate and Why Does Every Interior Designer Need One?

A resale certificate — also called a reseller's permit, seller's permit, sales tax exemption certificate, or sales tax ID depending on the state — is a state-issued document that allows a business to purchase goods from a vendor without paying sales tax at point of purchase. The principle is straightforward: sales tax is owed once, at the final point of sale to the end consumer. When you purchase a dining table to sell to a client, you are not the end consumer — your client is. The tax is collected from them.

For interior designers, this matters in two concrete ways. First, it eliminates the cost of paying sales tax on goods you will resell. On a $15,000 furnishing order in a state with 8% sales tax, that is $1,200 in avoidable cost. Second, it is a legal requirement for participation in virtually all professional furniture trade programs. When you apply to a trade program — including the LOOMLAN Trade Program — you will be asked to provide your resale certificate number as part of the application. Vendors are legally required to collect this documentation before allowing tax-exempt purchases.

Holding a resale certificate creates a reciprocal legal obligation: you are now responsible for collecting and remitting sales tax from your clients on the items you resell. The certificate does not eliminate the tax — it transfers the collection obligation to you. Using it correctly is essential.

What Are the 3 Steps to Getting a Resale Certificate as an Interior Designer?

1. Register Your Business: Before applying for a resale certificate, you need a legally registered business entity — Sole Proprietorship, LLC, S-Corporation, or any other recognized structure. You will also need an Employer Identification Number (EIN), a nine-digit federal tax ID issued by the IRS free of charge at irs.gov. An EIN is required even if you have no employees. Keep your business registration documents and EIN confirmation readily accessible — you will need both for the state application.
2. Apply with Your State's Department of Revenue: Sales tax is governed at the state level, not federal. Each state has its own agency, its own application portal, and its own terminology for the certificate. Most states offer fully online registration, and many issue the certificate number immediately upon approval. The application will ask for your business name, address, EIN, entity type, and a description of the goods you sell. As an interior designer, describe your business as selling furniture, home furnishings, and interior decor. Some states ask for estimated monthly or annual taxable sales — provide a reasonable estimate based on your anticipated project volume.
3. Receive Your Sales Tax ID / Permit Number: Once processed, the state issues a permit number — variously called a Seller's Permit Number, Sales Tax Registration Number, or Sales Tax Certificate Number depending on the state. This is the number you provide to vendors when making tax-exempt purchases. Keep the certificate document on file; vendors are legally entitled to retain a copy for their own compliance records. This number is what you enter when applying to trade programs.

State-by-State Guide: How to Get a Resale Certificate in All 50 States

The table below covers all 50 U.S. states and Washington, D.C. States with no state-level sales tax are noted — designers in those states generally do not need a resale certificate for state purposes, though local taxes may apply. All links lead to official government portals. Agency names and portal URLs are subject to change; if a link does not load, search the state name plus "sales tax registration" to find the current page.

States highlighted in green (Alaska, Delaware, Montana, New Hampshire, Oregon) have no state-level sales tax. Designers based in these states do not need a state resale certificate, but should verify whether their local municipality has applicable taxes. All other states require registration before making tax-exempt trade purchases.

How Do You Use a Resale Certificate When Buying Furniture Through a Trade Program?

Once you have your state sales tax permit number, using it with furniture vendors is straightforward — but it must be done correctly from the first order. When you apply to a trade program, the application will ask for your certificate number, your state of registration, and often a copy of the certificate itself. Vendors like LOOMLAN are required by state tax law to collect this documentation before processing tax-exempt transactions. It is a hard requirement, not a formality.

The LOOMLAN Trade Program application is the logical next step after obtaining your certificate. Once approved with your resale certificate on file, all qualifying purchases through your trade account will be processed without sales tax. This works alongside the trade discount — up to 40% off retail — to significantly improve the economics of sourcing for client projects. When you resell goods to your client, you collect the applicable sales tax from them and remit it to your state on your regular filing schedule. Your vendor invoices will show the tax-exempt transaction; retain these in your business records.

What Are the Most Common Resale Certificate Mistakes Interior Designers Make?

• Using the certificate for personal purchases. This is tax fraud, not a gray area. A resale certificate is exclusively for goods purchased with genuine intent to resell to a client in the normal course of your business. Purchasing furniture for your own home using your resale certificate is a misuse subject to penalties, back taxes, and interest. State revenue agencies audit resale certificate usage, and interior designers are a known audit category.
• Forgetting to renew it. Some states require periodic renewal — Pennsylvania every five years, South Carolina annually. Others issue certificates with indefinite validity as long as your business remains active. Know your state's renewal schedule and set a calendar reminder. An expired certificate means your vendor is required to charge you sales tax until it is renewed.
• Not charging sales tax to your end client. When you purchase goods tax-exempt, the obligation transfers to you as the collector. You are legally required to charge your client the applicable sales tax on resold goods and remit it to the state. Failing to do so is a compliance violation — the liability falls on you.
• Applying to trade programs before getting the certificate. Most trade programs require the certificate as a hard prerequisite for approval. Get the certificate first.
• Providing an outdated certificate number. If your registration lapses or you re-register under a new entity, update your vendors immediately. An outdated certificate does not protect either party in a tax audit.

You Have Your Resale Certificate — What's the Next Step?

Getting your resale certificate is the foundational step that separates a professional design business from one that is operating without the full toolkit. With your state sales tax permit number in hand, you now have access to the professional trade supply chain that residential buyers cannot access — including trade programs from the best furniture brands at pricing that makes your business more competitive and your client budgets go further.

The immediate next step is to apply to trade programs from the suppliers you want to work with. The LOOMLAN Trade Program gives approved trade members access to more than 50 designer furniture and decor brands at up to 40% off retail, with no minimum order requirement. This means you can source a single piece for a small project or a full FF&E specification for a large commercial job from the same account, at trade pricing, tax-exempt, with dedicated support.

If you have questions about the trade program application process, what documents you need to prepare, or how your resale certificate works within LOOMLAN's ordering system, contact our trade team directly. The team works with designers at every stage — from first-time applicants just setting up their business to established studios managing multi-project pipelines. Getting the administrative foundation right from the start is what allows the creative and business work to run smoothly over the long term.