Sales Tax 101

Sales Tax By State: Customer Exemption Certificates

by Sarah Craig

When buyers claim a sales tax exemption, it can create a headache for sales and customer support teams. As we often hear from our customers, there is too much wasted time trying to collect the proper documentation from the buyers. More often than not, the buyer doesn’t understand which piece of information is needed and ends up sending over their business license or other paperwork. This begins the back-and-forth process of educating the buyer and finding the right resource in the right state. Hence the headache! 

To help ease the pain, we’ve compiled the list below as an easy reference guide you can point your customers to for proper exemption documentation.

Multijurisdiction

The Uniform Sales and Use Tax Exemption / Resale Certificate

A reseller of taxable products or services purchased from a seller located in one of the states listed on the form may be allowed to use this certificate for sales tax exemption. The multijurisdiction form may be helpful for customers that operate in multiple states, however states vary in their policies around this certificate. Questions regarding eligibility to use this certificate should be addressed to the revenue department of the relevant state. See here for more information.

Alabama

Alabama Department of Revenue | Sales & use forms

Buyers should find and complete the appropriate form to apply for exemption with the state, and provide an approved certification to the seller.

Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).

Arizona

Arizona Department of Revenue | TPT forms

Buyers should find and complete the appropriate form and provide it to the seller. This is often Form 5000 (TPT Exemption Certificate – General) or 5000A (Resale Certificate).

Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).

Arkansas

Streamlined Sales Tax Agreement | Certificate of exemption

Click here for instructions on completing the certificate of exemption.

Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).

California

California Department of Tax and Fee Administration | Certificates used in sales and use tax regulations

Buyers should find and complete the appropriate form and provide it to the seller.

Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).

Colorado

Colorado Sales & Use Tax | Forms & instructions

Buyers should find and complete the appropriate form under “Sales Tax Exemption, Non-Profits & Government” and provide it to the seller.

Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).

Connecticut

Connecticut Department of Revenue Services | Exemption certificates

Buyers should find and complete the appropriate form under “Exemption Certificates” and provide it to the seller.

Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).

Florida

Florida Department of Revenue | Annual resale certificate for sales tax

Businesses should provide their Florida Annual Resale Certificate (issued to businesses that register with the Florida Department of Revenue to collect sales tax) to the seller. Nonprofit organizations and governmental entities should provide their Consumer’s Certificate of Exemption to the seller (they can file an application for a Form DR-5 here).

Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).

Georgia

Streamlined Sales Tax Agreement | Certificate of exemption

Click here for instructions on completing the certificate of exemption.

Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).

Hawaii

State of Hawaii Department of Taxation | General Excise and Use Tax

Buyers should find and complete the appropriate form and provide it to the seller. This is often Form G-17 (Retail Certificate for Goods General Form 1). Buyers can apply using Form G-6.

Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information)..

Idaho

Idaho State Tax Commission | Form ST-101

Click here for instructions on completing the certificate of exemption.

Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).

Illinois

Illinois Revenue | Sales and Use Tax Forms

Buyers should find and complete the appropriate form and provide it to the seller. This is often Form CRT-61 (Certificate of Resale).

Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).

Indiana

Streamlined Sales Tax Agreement | Certificate of exemption

Click here for instructions on completing the certificate of exemption.

Iowa

Streamlined Sales Tax Agreement | Certificate of exemption

Click here for instructions on completing the certificate of exemption.

Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).

Kansas

Streamlined Sales Tax Agreement | Certificate of exemption

Click here for instructions on completing the certificate of exemption.

Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).

Kentucky

Streamlined Sales Tax Agreement | Certificate of exemption

Click here for instructions on completing the certificate of exemption.

Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).

Louisiana

Louisiana Department of Revenue | Resale Certificate

Buyers should provide to the seller a resale certificate obtained through the LaTAP system. Nonprofit organizations should search for the appropriate application form for nonprofits here.

Maine

Maine Revenue Services | Maine Sales Tax Exempt Organizations

Businesses should provide their Resale Certificate (issued to businesses registered for a Sales Tax account with Maine Revenue Services if the business indicates they anticipate making over $3,000 annually). Buyers that believe they should be otherwise exempt should apply for the appropriate exemption in the link above and provide an approved certificate to the seller.

Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).

Maryland

Comptroller of Maryland | Sales and Use Tax Exemption Certificate Application for Non-Profit Organizations

Resellers should complete the suggested resale certificate with their MD Sales and Use Tax registration number and provide it to the seller. Nonprofit organizations should apply for an exemption and provide an approved certificate to the seller.

Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).

Massachusetts

Massachusetts Department of Revenue | DOR Sales and use tax forms

Buyers should find and complete the appropriate form and provide it to the seller. This is often form ST-4 (Sales Tax Resale Certificate) or ST-5 (Sales Tax Exempt Purchaser Certificate).

Michigan

Streamlined Sales Tax Agreement | Certificate of exemption

Click here for instructions on completing the certificate of exemption.

Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).

Minnesota

Streamlined Sales Tax Agreement | Certificate of exemption

Click here for instructions on completing the certificate of exemption.

Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).

Mississippi

Mississippi Department of Revenue FAQ’s | What can I buy tax-free with a sales tax permit?

Resellers should provide a copy of their sales tax license and/or a valid sale tax permit number to the seller.

Missouri

Missouri Department of Revenue | Sales and use tax exemption certificate (Form 149)

Buyers can click here (Form 1746) to apply for an exemption certificate, and must provide a completed Form 149 (Sales and Use Tax Exemption Certificate) to the seller.

Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).

Nebraska

Streamlined Sales Tax Agreement | Certificate of exemption

Click here for instructions on completing the certificate of exemption.

Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).

Nevada

Streamlined Sales Tax Agreement | Certificate of exemption

Click here for instructions on completing the certificate of exemption.

Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).

New Jersey

Streamlined Sales Tax Agreement | Certificate of exemption

Click here for instructions on completing the certificate of exemption.

Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).

New Mexico

Uniform Sales & Use Tax Exemption / Resale Certificate – Multijurisdiction

New Mexico does not accept any tax exemption or deduction certificates issued by other states. However, the Department of Taxation & Revenue does accept Multijurisdictional Uniform Sales and Use Tax Certificates (MTCs) and Border States Uniform Sale for Resale Certificates (BSCs). 

Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).

New York

New York Department of Taxation and Finance | Exemption certificates for sales tax

Buyers should find and complete the appropriate form and provide it to the seller. This is often Form ST-120 (Resale Certificate) or ST-121 (Exempt Use Certificate).

North Carolina

Streamlined Sales Tax Agreement | Certificate of exemption

Click here for instructions on completing the certificate of exemption.

Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).

North Dakota

Streamlined Sales Tax Agreement | Certificate of exemption

Click here for instructions on completing the certificate of exemption.

Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).

Ohio

Streamlined Sales Tax Agreement | Certificate of exemption

Click here for instructions on completing the certificate of exemption.

Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).

Oklahoma

Streamlined Sales Tax Agreement | Certificate of exemption

Click here for instructions on completing the certificate of exemption.

Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).

Pennsylvania

Pennsylvania Department of Revenue | Pennsylvania exemption certificate REV-1220

Buyers should provide a completed REV-1220 (Exemption Certificate) to the seller.

Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).

Rhode Island

Streamlined Sales Tax Agreement | Certificate of exemption

Click here for instructions on completing the certificate of exemption.

Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).

South Carolina

South Carolina Department of Revenue | Forms

Buyers should find and complete the appropriate form in the section for the most current tax year and provide it to the seller. This is often Form ST-8 (Exemption Certificate) or ST-8A (Resale Certificate).

Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).

South Dakota

Streamlined Sales Tax Agreement | Certificate of exemption

Click here for instructions on completing the certificate of exemption.

Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).

Tennessee

Streamlined Sales Tax Agreement | Certificate of exemption

Click here for instructions on completing the certificate of exemption.

Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).

Texas

Texas Comptroller of Public Accounts | Texas sales and use tax resale certificate / exemption certificate Form 01-339

Buyers should provide a completed Form 01-339 (Sales and Use Tax Resale Certificate / Exemption Certificate) to the seller.

Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).

Utah

Streamlined Sales Tax Agreement | Certificate of exemption

Click here for instructions on completing the certificate of exemption.

Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).

Vermont

Streamlined Sales Tax Agreement | Certificate of exemption

Click here for instructions on completing the certificate of exemption.

Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).

Virginia

Virginia Department of Taxation | Virginia Tax Exempt Forms

Buyers should find and complete the appropriate form and provide it to the seller. This is often Form ST-10 (Sales and Use Tax Certificate of Exemption).

Washington

Streamlined Sales Tax Agreement | Certificate of exemption

Click here for instructions on completing the certificate of exemption.

Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).

Washington D.C.

District of Columbia Office of Tax and Revenue | Certificate of Resale OTR-368

Buyers can apply for the appropriate exemption certificate here and must provide the completed exemption certificate to the seller.

West Virginia

Streamlined Sales Tax Agreement | Certificate of exemption

Click here for instructions on completing the certificate of exemption.

Wisconsin

Streamlined Sales Tax Agreement | Certificate of exemption

Click here for instructions on completing the certificate of exemption.

Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).

Wyoming

Streamlined Sales Tax Agreement | Certificate of exemption

Click here for instructions on completing the certificate of exemption.

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