Colorado recently released GIL 26-001, providing that the Multistate Tax Commission resale certificate, may not be used by a wholesaler in the state without a state-issued sales tax license to claim an exemption. Reasoning that due to the attestation on the form, a business is attesting that they hold a valid sales tax license in a jurisdiction and if the business does not have a valid sales tax license such jurisdiction, it would not be eligible to use the Multistate Tax Commission resale certificate.
Colorado Clarifies Use of Multistate Tax Commission Resale Certificate
Bradley Feimer
July 10, 2026
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Bradley Feimer
Bradley Feimer is a Senior Regulatory Counsel at Sovos. Brad focuses on domestic sales tax, fees, and Colorado local taxation. Brad is a member of the Massachusetts Bar and the Institute for Professionals in Taxation (IPT). He has a B.A. in English from The Ohio State University and a J.D. from Suffolk University Law School.
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