How does an unregistered buyer properly document that its purchase is for resale?
The unregistered buyer must indicate at number 3 on the Pennsylvania exemption certificate, form REV-1220 that the property will be resold. Then at number 7 of the form, the unregistered buyer must state that it is not required to hold a Pennsylvania sales tax license because it has no place of business and does not solicit sale in Pennsylvania or that it makes no taxable sales in Pennsylvania.
