A seller’s permit (also known as a sales tax license, sales tax permit, retail license, and sales tax certificate) is a state issued document that permits an individual or business to sell taxable goods or services in the state. It allows a business to collect and remit sales tax on these goods and services. Any business that sells or leases tangible personal property or performs taxable services is required to have a seller’s permit. A sales tax permit lists the business’s state tax id number on it. Once a business has a sales tax permit it can apply for resale certificates. These certificates legally allow a business to purchase goods for resale from a supplier without having to pay sales tax to the supplier since the sales tax will be collected from the end user.