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Wow, the state doesn`t make it easy, does it? I think your best bet is to actually call the AZ department of revenue and ask them so you get answers that are specific to you. AZ calls their sales tax "transaction privilege tax."Here`s all I could find... not very helpful or organized if you ask me.
It would help to know what state you`re in because that is who governs resale certificates. Generally, if nothing is sold, then you would report a 0 return. Most states require them to be filed quarterly.
Here`s a link to the Maine Revenue Services Department. According to their tax bulletin: "There is no Maine sales or service provider tax on a sale or service where delivery is made by the seller to a point outside of Maine, or where the seller arranges for delivery by common carrier, contract carrier, or the US mail to a point outside of Maine." Hope that helps!!