Stop - Important Taxation Information

Ingram Micro is a distributor/wholesaler

To establish and maintain your account, we require that you provide us with a blanket Resale Certificate valid in the state where you are located, as well as any other state in which you are registered, and that you update your certificate(s) on a periodic basis in accordance with state laws and/or Ingram Micro policy. Our Resale Tax Department will notify you by email when an updated certificate is required. Failure to provide an updated certificate may result in delayed shipments, rejection of your orders, and/or the closure of your account. Orders that are drop- shipped may be subject to sales tax if you have not provided Ingram Micro a Resale Tax Certificate for the ship-to location. The Resale Certificate must include:

1. Legal business name

2. Business trade name(s); DBA

3. Business address and phone number

4. Type of business as registered with your state

5. General description of business

6. State sales registration number of each state in which you are licensed for resale

7. Signature of owner or officer signing application

8. Name and title of person signing certificate

9. Date certificate is signed

  

PLEASE NOTE THE FOLLOWING:

1. Ingram Micro has special sales tax requirements for shipment to the following states and cities.  Sales tax may be applied to invoices to those jurisdictions unless the stated information is provided.

Specific Jurisdiction Requirements:

California	A resale certificate with valid California tax ID number.
Connecticut	A resale certificate with valid Connecticut tax ID number.
District of Columbia	Annual OTR-368 resale certificate issued by OTR with valid District of Columbia tax ID number.
Hawaii	A resale certificate with a valid Hawaii tax ID number.  Please note: Even with a Hawaii tax ID Hawaii sales are subject to and will be charged the .5% wholesale tax.
Illinois	IL resellers complete the multi-jurisdictional or IL CRT-61; non-IL resellers complete the multi-jurisdictional form by writing “No Nexus” on the IL state line. In addition, please provide the Illinois Resale Exemption Statement.
City of Chicago	City of Chicago 7550-Transaction Tax Release Certificate.   Chicago applies a tax on all sales of Cloud Services (e.g. SaaS, IaaS, PaaS) to Chicago end users.  In the absence of a valid Chicago license number, a tax of 9 percent will be applied.
Massachusetts	A Massachusetts state-specific ST-4 Resale certificate that includes a valid Massachusetts tax ID number.
Maryland	A resale certificate with valid Maryland tax ID number.  Form is generated from MD website.
Maine	A resale certificate with valid Maine tax ID number.  MTC form only valid for out-of-state resellers.  In-state resellers must provide ME issued exemption certificate every 3-5 years.
Mississippi	A resale certificate with valid Mississippi tax ID number.
New York	NY ST-120, NY resellers complete Part A; non-NY resellers complete Part B.
Pennsylvania	PA resellers complete PA REV 1220; non-PA resellers complete PA REV 1220 – Line 3 includes your company’s home state ID, Line 7 list the home state and an explanation as to why they are not registered in PA (example “no nexus”).
Tennessee	Effective January 10, 2022, Sales and Use Tax Rule 96 Regarding Drop Shipments is Repealed.  Out-of-State dealers may issue resale exemption certificates issued from their home state for exemption.  However, be aware of the “Economic Nexus” as described in section 2 below.

    
    

2. “Nexus” after the Wayfair Supreme Court decision in June 2018 – The US Supreme Court held that ‘economic nexus’ applies to determining when a vendor should be registered for sales tax.   Subsequent to that decision, most states have adopted economic nexus provisions that mandate taxability when a vendor’s sales exceed certain limits (annual dollar sales volumes and/or number of transactions per year).  Physical presence is no longer needed to create a taxable presence.  

All of the requirements for forms and state license numbers noted above must comply with each state’s economic nexus rules (i.e. if your sales volumes exceed the thresholds you should be registered in every such state and should provide Ingram with a license number for every state into which your sales exceed the limits).   “No nexus” assertions do not apply if your sales reach economic nexus levels.   Failure to provide license numbers for states to which your sales volumes exceed the thresholds may result in sales taxes being added to your invoice.

Please consult with your tax advisors if you have any questions about economic nexus and how those rules apply to your business. If you have any questions, please contact your Sales Representative or Resale Tax Department prior to requesting

     Ingram Micro to ship to any of these States.

PLEASE NOTE: Certain jurisdictions do not issue resale certificates associated with the resale of intangibles i.e. services. In such event taxes may be applied to non-certificate service transactions subject to adjustment on a case-by-case basis.

If a state in which you are registered for resale does not accept the attached Uniform Sales & Use Tax Certificate- Multijurisdiction, please call our New Accounts Department at (800)456-8000, ext. 41 to obtain the appropriate form.

Manually Filling Out the Uniform Sales and Use Tax Certificate - Multijurisdiction Form (USUTC): You can access a paper version of the USUTC here and then upload it within the Reseller Tax Certificate section of the reseller application.

Questions? Contact New Accounts at (800) 456-8000, ext. 41, between the hours of 8:30 a.m. and 5:30 p.m., Eastern time.

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