A live 110-minute CPE webinar with interactive Q&A

Tuesday, April 7, 2020

1:00 pm-2:50 pm EDT, 10:00 am-11:50 am PDT

This webinar will provide tax professionals and advisers an in-depth analysis of the requirements and compliance issues of state sales tax exemptions and resale certificates. The panel will discuss the criteria for securing sales tax exemptions and resale certificates, recent state regulations hampering compliance protocols for multistate businesses, and retailer documentation, as well as offer best practices to ensure compliance.


Businesses selling into the resale, wholesale, or exempt entity markets fall under a vast web of compliance duties. When assisting clients with meeting their multistate sales and use tax compliance obligations, tax professionals must understand critical issues and requirements for securing sales tax exemptions and resale certificates.

When it comes to sales tax, businesses must either collect the tax or obtain documentation that exempts the seller from collection obligations and protects the seller with a resale certificate. Just as in other areas of sales tax compliance, securing sales tax exemptions and resale certificates can be a daunting task for multistate companies. Not every state accepts other states’ resale certificates; wholesalers can’t rely on their vendors to collect sales tax; and the multistate jurisdiction certificate is often insufficient.

Listen as Stacey Roberts and Judy Vorndran discuss challenges in securing sales tax exemptions and resale certificates, and recent state regulations disrupting compliance efforts, as well as offers best practices to ensure compliance.


  • Requirements and challenges of sales tax exemptions
  • Recent state sales tax exemption updates
  • Key issues for resale certificates
  • Retailer documentation
  • Benefits

Key issues for discussion include:

  • What are the requirements and key issues in obtaining sales tax exemptions?
  • What are the challenges in securing resale certificates and methods to ensure compliance?
  • How do states differ in their treatment of sales made to exempt organizations and government agencies?
  • How do sellers know what exemptions apply to a transaction?
  • What is meant by a “properly completed” certificate?
  • How can a business minimize exposure on audits?


Stacey L. Roberts, CPA
State and Local Tax Director

Ms. Roberts finds the singular state and local tax (SALT) area fascinating and is energized by the daily challenges to design solutions that improve business tax outcomes. With 20+ years of public and private sector accounting experience, both practical and in management, she’s gained the essential business acumen necessary to be a key advisor to clients. Ms. Roberts works closely with business clients managing all compliance issues related to state income/franchise, state and local sales and use, real and personal property and unclaimed property taxes for flow through entities and C corporations; identifying planning opportunities and state and local credits and incentives; and, mitigating state and local tax controversy issues with auditors and taxing jurisdictions.

Stacey began her career with Andersen Worldwide/Andersen LLP, where she began to hone her state and local tax experience. She added stints at KPMG and Deloitte before moving in-house with Ball Corporation as their manager of State and Local Tax Administration. An interlude with a regional tax firm followed before Stacey joined TaxOps. Ms. Roberts is a frequent speaker and author on SALT issues for industry and professional organizations including the Denver Tax Institute, Product PowerUp, NowCFO and more.

Judith B. Vorndran, JD, CPA, MSBA

Ms. Vorndran helps clients and tax professionals navigate the morass of state and local tax issues with the goal of making it less taxing! She is a nationally recognized thought leader and award-winning instructor with a steady focus on finding ways to simplify complex state and local tax issues and resolve areas of state tax controversy.

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