How do I understand product categories on a resale certificate?

When you fill out a resale certificate, you’ll need to choose which types of products you’re reselling. This helps us apply your tax exemption correctly.

Here’s what each product category includes:

Apparel

This covers all clothing and wearable items, such as:

• T-shirts, hoodies, sweatshirts
• Tank tops, crop tops, leggings
• Dresses, skirts
• Apparel for babies, kids, and youth

Home & living

These are everyday household and decorative products, like:

• Mugs, pillows, towels, aprons
• Canvas prints, posters

Accessories

This category includes smaller personal or lifestyle items, such as:

• Totes, bags, hats
• Socks, phone cases

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