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Form |
Click here to view |
ID uses form ST 101. This
includes Native American Indian Tribes. Non-profit
organizations, churches, and government entities that claim tax
exemption on fundraisers must collect and remit sales tax
themselves. |
1.800.972.7660 |
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IL issues a letter from the IL
Department of Revenue. This letter includes an “E99" number and
an expiration date. If the letter does not have an expiration
date, it expires 5 years after the effective date. |
217.782.8881 |
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Form |
Click here to view |
IN uses form ST-105 “Indiana General Sales
Tax Exemption Certificate.” This form must have their IN
exemption number filled in with the 10 digit TID # and 3 digit
LOC #. The appropriate box in section 3 must be checked. |
317.233.4015 |
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Form |
Click here to view |
IA uses form 31-014. Government
agencies and schools are exempt by law but payment must be made
with government or school funds. Purchases made for resale by
the organization are not taxable if all proceeds from the sale
of such items will be used for charitable purposes. The resale
box on the right side of the form must be checked. The
appropriate box on the left of the form must be checked. |
1.800.367.3388 |
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The state issues all non-profit
organizations and governmental entities an official certificate
of exemption that will contain an entity specific exemption
number. |
785.368.8222 |
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Form |
Click here to view |
KY uses form 51A126, Purchase Exemption
Certificate. The 51A127 certificate is no longer accepted.
Government organizations may have only a letter from the KY
department of revenue as their exemption certificate. Read the
letter carefully. If the letter contains the statement “complete
the 51A126 form,” it will not be accepted. |
502.564.5170 |
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LA issues exemption certificates.
A very limited number of non-profit organizations are exempt
from sales tax. Churches are not exempt from sales tax in
Louisiana. Sales tax must be collected for most fund raising
activities. |
225.219.7356 |
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ME requires a letter from the state stating
the organization’s tax exempt status. |
207.624.9693 |
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MD issues a state sales tax
exemption certificate with an exemption number. Only churches,
religious organizations, and government agencies may use an
exemption certificate to purchase items for resale. |
1.800.492.1751 |
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Form |
Click here to view |
MA uses form ST-2 to show
non-profit status and ST-5 is the actual exemption certificate.
If the organization has a ST-2, they are exempt. The
organization should provide us with a copy of the ST – 2 along
with a completed ST-5. The ST-5 must bear the exemption number,
issue date and date of expiration. Governmental entities need
only supply us with the signed ST-5. The form must have their
exemption number. |
617.887.MDOR |
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Form |
Click Here to View |
MI uses the “Michigan Sales and
Use Tax Certificate of Exemption.” If the exemption is for a
non-profit organization you must attach an IRS determination
letter or exempt letter from the state of Michigan. In section 3
the resale box and the other box can not be checked. Only boxes
6, 7, or 8 are acceptable in Section 3. |
517.636.4730 |
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Form |
Click Here To View |
MN uses form ST-3 or form ST-17 (certificate
issued by state). The ES number must be provided on the form.
The type of business and reason for exemption must be completed.
Not all non-profit organizations are exempt from sales tax.
Local government (city, county, etc) is never exempt from MN
state sales tax per MN law. Some exceptions are School
districts; state or community providers of higher education,
government owned hospitals and nursing homes. |
651.296.6181 or 800.657.3777 |
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MS issues state sales tax exemption
certificates. Schools are exempt without an MS exemption
certificate but they need to provide us with a letter on their
letterhead stating their wish for exemption and an EIN number or
FIN number. MS churches are not tax-exempt. |
601.923.7015 |
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MO issues “State of Missouri
Sales and Use Tax Exemption of Purchases and Sales.” The form
must have an exemption number. |
1.573.751.3505 |
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No sales tax. |
866.859.2254 |
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Form |
Click here to view
Click here to view Native
American Exemption Form |
NE uses Form 13 for state sales tax
exemption. NE schools and organizations formed in conjunction
with a school (booster clubs, PTAs, etc.) are exempt from sales
tax. With very limited exceptions, nonprofit organizations that
make sales must collect and remit state any local sales tax. NE
uses Form 26 for Native American exemptions. |
1.800.742.7474 or 402.471.5729 |
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NV issues a letter of exemption to nonprofit
organizations and schools. |
775.684.2000 |
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No sales tax. |
603.271.2191 |
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NJ uses form ST-5 “State of New Jersey Exempt
Organization Certificate.”The exemption number starts with EO-**********.
A School may use the form ST-4. A school can also use an
official purchase order or school letterhead with their
exemption number and a request stating that they wish to be
sales tax exempt. |
800.323.4400 Outside
New Jersey
609.826.4400 |
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NM uses “NTTC” forms. |
505.827.0700 |
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Currently Unavailable |
Currently Unavailable
Click here to view Native
American Exemption Form |
NY issues form ST-119.1 The form must have an
EX# filled in. Governmental entities, including schools, are
only required to supply vendors with an official purchase order.
Native American Indians use form DTF-801. |
800.698.2909
518.485.2889 |
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Form |
Click here to view |
NC uses the E-595E. This form requires a 9
digit registration number be provided and is invalid without it.
An agency or branch of the federal government is “exempt by law”
but must provide a letter stating that they are exempt from
state sales tax. |
877.252.3052 |
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Form |
Click Here To View |
ND issues an exemption certificate with a
number. Sales to nonprofit charitable, nonprofit educational or
religious organizations are not exempt from sales tax. |
701.328.1246 |
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Form |
Click Here to View |
OH uses form ST EC-B or a form made on the
computer with name of organization, address, reason for
exemption, name of contact person, and signature. The header of
the letter must say “Exemption from Sales Tax – State of Ohio”
and include the phrase “under penalty of perjury I certify that
this purchase is exempt from retail sales tax.” |
888.405.4039 |
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OK issues a state sales tax exemption
certificate. |
405.521.3160 |
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No sales tax. |
503.378.4988 |
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Form |
Click here to view |
PA uses form REVK-265 (issued by state) or
REV-1220 A.S (blank form). Non-profit organizations must have a
# that starts with 75-******* and schools must have a number
that starts with 76-******. Government entities may have a
number that starts a 23-******. For state or local governments
and their subsidiaries considered an instrumentality of the
commonwealth use form REV-1220 A.S. and check #2. In the blank
provided write “Instrumentality of the Commonwealth.” A non
profit organization with a 75 or 76 number can check #4 and fill
in the information requested. |
717.787.1064 |
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The State issues a certificate
with a number. Payment for products purchased must come from the
organization. |
401.574.8955 |
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SC issues the ST-9 Exemption Certificate.
Federal governments are exempt using the form ST-8. |
803.896.1420 |
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Form |
Click here to view
Click here to view Streamlined
Form |
South Dakota issues exemption certificates
with numbers. The number will contain the letters RG, RA, RS, or
RE. For government agencies, including schools, a government
voucher is required (these may not have numbers). Generally,
fundraisers must pay the tax on the merchandise or charge tax to
the consumer when the merchandise is sold. |
800.829.9188 |
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TN requires form RV-1091 issued by the state.
The form RV-0491 is acceptable for government agencies
(including schools). No number is needed on this form. |
615.253.0704 |
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Form |
Click here to view |
TX uses a “Texas Sales and Use Tax Exemption
Certificate” for non-profit organizations. |
800.252.5555 |
Utah
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Form |
Click here to view |
UT uses form TC-721. If a category that
requires License # is checked, a number must be provided to be
valid. Religious or Charitable Institutions may only use this
certificate if purchase is greater than $1,000. Otherwise they
must pay the tax and apply to the state for a refund. |
801.297.2200 |
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Form |
Click here to view |
VT uses form S-3 “Resale/Exempt Organization
Certificate.” A Vermont Registration Certificate number must be
provided except for Volunteer Fire Departments. |
802-828-2551 |
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Form |
Click here to view ST-12
Click here to view ST-13A |
VA recently discontinued its use of the form
ST-13. Any organization that previously qualified for exemption
under this form will now have a letter issued by the state. This
letter is the only proof we are allowed to accept for tax
exemption purposes from most non-profit organizations. VA uses
form ST-12 “Commonwealth of Virginia, Sales and Use Tax
Certificate of Exemption” for government entities and ST-13A for
churches. There is not an exemption number on this form. |
804.367.8037 |
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Unavailable Form |
Unavailable
Click here to view Native
American Form |
Effective January 1, 2010, the resale
certificate will be replaced with a reseller permit issued by
the Department of Revenue (Senate Bill 6173). For more
information click on:
http://dor.wa.gov/resellerspermit.
Each reseller’s permit will have a permit number on the
certificate. Native American Indians must submit a completed
Buyer’s Retail Sales Tax Exemption Certificate with a copy of
their tribal membership card or letter. |
800.647.7706 |
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Form |
Click here to view |
WV is no longer accepting the CST 280. WV now
uses the Streamlined Exemption Form. The form must include the 9
digit EIN or 8 digit account number. Nonprofit organizations are
not exempt by reason of their nonprofit status alone but must
meet very specific requirements. Also, the organization must
have a current annual registration certificate with the
Department of Tax and Revenue. |
800.982.8297 |
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Form |
Click here to view |
WI uses form S-211 “Wisconsin Department of
Revenue Certificate of Exemption” (2 pages). Non-profit
organizations must provide their CES # (usually begins with the
letters ES-********. Do not check the Resale Box on page 1 of
the form. Schools are exempt without a number, but the Designer
must put the school’s name in the “ship to” address. A copy of
the state issued exemption certificates, S-204 and S-207, are
also accepted. |
608.261.6261 |
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Form |
Click here to view |
WY religious and charitable organizations are
issued a Revenue ID#. They must provide that with a “letter of
authority” issued by the state of WY and a WY Sales Tax
Exemption Certificate (ETS101). Schools and their political
subdivisions only need the certificate ETS101. |
307.777.5200 |