|
State
|
Type
|
Links To Forms Or Reference
Materials |
Comments
|
Phone #'s
|
|
Alabama
|
Currently Unavailable |
Currently Unavailable |
AL
churches are not necessarily tax-exempt. Schools are not
required to have an exempt certificate but we must have their ID
number on their letterhead. Most non-profits are not exempt from
retail sales tax; they must be on file with the Alabama Dept. of
Revenue. (Examples: Aids Centers, Children’s Homes, etc.…) |
334.242.1490 |
|
Alaska
|
Currently Unavailable |
Currently Unavailable |
Information Pending |
907.465.3692 |
|
Arizona
|
Form |
Click here to view.pdf
|
AZ uses form AZ5000 (2 pages) for fundraisers.
Non-profit and Government run health care institutions
(hospitals, nursing homes, etc) must apply to state for exempt
status. Churches can use IRS 501 (c (3) determination letter.
Sales to state, county, and city governments and their political
subdivisions are taxable. Sales to public schools are taxable. |
800.843.7196 |
|
Arkansas
|
Form |
Click Here To View
|
AR uses form ST 391 “State of Arkansas Exemption
Certificate (Act 391 of 1997)”. An organization can only be tax
exempt if it meets all requirements under Act 1062 (7-99). A
copy of this act can be found on the Arkansas Department of
Finance web page. |
501.682-1895 |
|
California
|
Currently Unavailable |
Currently Unavailable |
CA states that they are not a “sales tax exempt”
state. There are no circumstances under which a sale from our
company to any type of organization (school, church, boy scouts,
etc) would be considered exempt. To verify this you may contact
The Board of Equalization at P.O. Box 942879, Sacramento, CA
92879. The only exception is Native American Indians are exempt
if the ship to address is on a reservation and they can provide
a letter from the Tribal Council or Tribal Lawyer stating the
ship to address is part of a reservation. |
1.800.400.7115 |
|
Colorado
|
Form DR-0563 |
Click here to view.pdf
|
CO issues a “Sales Tax Exemption Certificate”
form. Only Non-Profit Organizations and Government entities
(state, local, school districts, etc.) holding IRS section
501©(3) letters and having an exemption certificate are exempt.
|
303.238.7378 |
|
Connecticut
|
Form |
Click here to view.pdf
|
CT uses form Cert-119. The purchaser must attach
this certificate copy to the exemption permit issued to the
organization or a determination letter or group exemption letter
issued by the IRS which establishes that the organization has
been determined to be an exempt organization described under
section 501(C) 3 or (13) of the Internal Revenue Code.
|
860.297.5962 |
|
Delaware
|
|
|
No
sales tax. |
302.577.8205 |
|
Washington D.C.
|
Currently Unavailable |
Currently Unavailable |
|
202.727.4TAX |
|
Florida
|
Currently Unavailable |
Currently Unavailable |
FL uses form DR-14, “Consumer’s Certificate of
Exemption” issued to individual entities by the state.
|
850.488.6800 |
|
Georgia
|
Currently Unavailable |
Currently Unavailable |
GA issues exempt certificates to individual
entities depending on the type of entity (examples are form
ST-NH2 for nursing homes or hospitals, form ST-UCS for schools
and universities). |
404.417.2441 |
|
Hawai
|
Currently Unavailable |
Currently Unavailable |
We do not ship to Hawaii |
1.800.222.3229 |
|
Idaho
|
Form |
Click Here To View
.pdf |
ID uses form ST 101. This includes Native
American Indian Tribes. Native Americans - see Idaho exempt
form. A list of tax-exempt entities is listed in Idaho Code
Section 63-3622-0. Non-profit organizations, churches, and
government entities that claim tax exemption on fundraisers must
collect and remit sales tax themselves. |
1.800.972.7660 |
|
Illinois
|
Currently Unavailable |
Currently Unavailable |
The exempt organization must apply to the state
for exempt status. IL issues a letter from the IL Department of
Revenue. This letter includes an “E99" number and an expiration
date. In the bottom left hand corner of the letter will be the
letters/numbers STS – 49 or STS-70 for schools. In the event
that an organization is unable to find the letter but knows the
“E99” number they may submit a letter on their letter head
stating their “E99” number and requesting that we remove the tax
from the order. This letter should be signed by someone
authorized by the organization. We must then verify the number
with the Dept of Revenue before we can process the exemption. |
217.782.8881 |
|
Indiana
|
Form |
Click here to view.pdf
|
IN
uses form ST-105 “Indiana General Sales Tax Exemption
Certificate”. This form must have their IN exemption number
filled in. |
317.233.4015 |
|
Iowa
|
Form |
Click Here To View
.pdf |
– IA uses form 31-014 (or multi form off the
Internet). Government agencies and schools are exempt by law but
payment must be made with government or school funds. Purchases
by non-profit organizations and churches for their own use are
taxable. 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 must be checked.
515.281.3114 |
1.800.367.3388 |
|
Kansas
|
Reference this page |
Currently Unavailable |
As of Jan, 2005 the state will issue all
non-profit organizations and governmental entities an official
certificate of exemption that will contain an entity specific
exemption number. The organization must register with the state
and be issued this form. A copy of this certificate will be
needed to qualify for exemption from the state sales tax. We can
no longer accept the “fill in the blank” KS forms. |
785.296.3081 |
|
Kentucky |
Form |
Click Here To View
.pdf |
KY
uses form 51A126, Purchase Exemption Certificate. The 51A127
certificate for out of State organizations 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. |
502.564.4581 |
|
Louisiana
|
Reference this page |
Currently Unavailable |
LA does not have exemption numbers but does issue
exemption certificates. An exemption certificate must be
obtained from the Dept. of Revenue according to prescribed
regulations. A very limited number of non-profit organizations
are exempt from sales tax. These organizations, as well as
schools and other government entities, will have a certificate
issued by the state. Sales tax must be collected for most fund
raising activities. In order for non-profit organizations that
have not been issued the above certificate to qualify for the
exempt status they must submit an R-1048 (Application for
exemption at certain fundraising activities) to the state. A
copy of the signed and approved R-1048 will serve as the
exemption certificate. |
337.491.2504 |
|
Maine
|
Currently Unavailable |
Currently Unavailable |
ME
requires a letter from state of Maine stating the organization’s
tax exempt status. The organization may fax the request for the
letter to the Maine Dept. of Revenue on the organization’s
letterhead. The fax # is 207.287.6628. Maine also accepts a form
ST-2 certificate. |
207.624.9693 |
|
Maryland
|
Reference this page |
Currently Unavailable |
MD requires the organization to have an exemption
number that we can verify on the Internet. A copy of the
organizations certificate should be faxed to us for
verification. Only churches, religious organizations, and
government agencies may use an exemption certificate to purchase
items for resale. |
1.800.492.1751 |
|
Massachusetts
|
Form |
Click Here To View
.pdf |
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, according
to the Dept. of Revenue. The ST-5 “Massachusetts Dept. of
Revenue Certificate of Exemption” must bear the exemption
number, issue date and date of expiration. MA also grants
temporary certificates. Governmental entities need only supply
us with the signed ST-5. The form must have their exemption
number. |
617.887.MDOR |
|
Michigan
|
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. All government,
school, hospital, and church exemptions must contain a “38-“
number. |
517.636.4730 |
|
Minnesota |
Form |
Click Here To View
.pdf |
MN
uses form ST-3 “Minnesota Certificate of Exemption” or form
ST-17 (certificate issued by state), or ST5 Resale Certificate.
The ES number must be provided on the form.An exemption code
must be provided. Not all non-profit organizations are exempt
from sales tax. You should check with the department of revenue
for a list of organizations that do not qualify or ask to see a
form ST-17. Most purchases by local governments are taxable.
Some exceptions are School districts; state or community
providers of higher education, government owned hospitals and
nursing homes. |
651.296.6181 |
|
Mississippi
|
Currently Unavailable |
Currently Unavailable |
MS
churches are not tax-exempt. Non-profit organizations need a
state issued exemption form. The organization can provide MS
with their IRS non-profit status letter and MS will determine
whether to issue them a tax-exempt form. Schools are exempt
without an MS exemption number but they need to provide us with
a letter on their letterhead stating their wish for exemption
and an EIN number or FIN number. |
601.923.7000 |
|
Missouri |
Form |
Currently Unavailable |
MO uses “State of Missouri Sales and Use Tax
Exemption of Purchases and Sales”. The form must have an
exemption number. Form 149 for resale will make the organization
that is selling the product responsible for collecting and
remitting the sales tax to MO when the merchandise is sold.
|
1.800.877.6881 |
|
Montana
|
|
|
No sales tax. |
406.444.6900 |
|
Nebraska
|
Form |
Click Here To View
.pdf |
NE
schools and organizations formed in conjunction with a school
(booster clubs, PTA’s, etc.) are exempt from sales tax. They
should provide us with a properly completed Form 13 (Section
B-Exempt Sale). With very limited exceptions, nonprofit
organizations that make sales must collect and remit state any
local sales tax. They should provide us with a Form 13 (Section
A-Resale) if they wish to claim exemption for resale purposes.
Nonprofit organizations may make tax free purchases for their
own use (not to be resold as a fundraiser) but should provide us
with the Form 13 (Section B completed). |
1.800.742.7474
or
402.471.5729 |
|
Nevada
|
Currently Unavailable |
Currently Unavailable |
The State of Nevada’s Department of Taxation issues a letter for
tax exemption purposes to nonprofit organizations and schools.
This is the only proof of exempt status. An organization must
apply to The Department of Taxation for this letter. |
775.684.2000 |
|
New Hampshire
|
|
|
No
sales tax. |
603-271-2191 |
|
New Jersey
|
Currently Unavailable |
Currently Unavailable |
NJ
uses form ST-5 “State of New Jersey Exempt Organization
Certificate”. The exemption number starts with EO-**********. If
it is a State/Government organization, they can use form ST-4 if
the sales are $150 or less. Otherwise, we must have a purchase
order or contract on their letterhead. Schools are exempt
without a certificate but we need a letter on their letterhead
stating their wish to be exempt. |
800.323.4400
Outside New Jersey
609.826.4400 |
|
New Mexico
|
Currently Unavailable |
Currently Unavailable |
NM uses “NTTC” forms. NM requires that the
organization is registered with the Dept. of Revenue and
furnishes us with the “NTTC” form. |
827.0908 |
|
New York |
Form |
Currently Unavailable |
NY
uses form ST-119 “New York State and Local Sales and Use Tax
Exempt Organization Certificate”. The form must have an EX#
filled in. Governmental entities, including schools, are only
required to supply vendor (us) with its official purchase order.
Native American Indians use form DTF-801. |
800.462.8100 |
|
North Carolina
|
Form |
Click here to view.pdf
|
Non-profit organizations registered for sales and use tax
purposes may purchase products for resale without paying tax
provided they have furnished us with a Form E-590 Certificate of
Resale. This certificate requires a registration number be
provided and is invalid without it. When making a purchase for
their own use, NC requires the organization to pay the sales tax
and file semi-annually to the state for a refund of the tax.
This same rule applies to all state or local government
organizations, including schools. An agency or branch of the
federal government is “exempt by law” but must provide a letter
stating that they are exempt under the federal exemption. |
919.733.4684 |
|
North Dakota
|
Currently Unavailable |
Click Here To View
|
ND
Issues an exemption certificate with a number. |
701.328.2770 |
|
Ohio
|
Form |
Click Here To View
|
OH
will accept the OH exemption certificate provided here 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.” |
800.282.1782
888.405.4039 |
|
Oklahoma
|
Currently Unavailable |
Currently Unavailable |
The organization will have a letter from the state of OK or an
actual sales tax exemption certificate issued by the state. OK
schools, PTO’s, cities, counties, and churches are exempt.
Little League, Soccer Assoc., etc. are not exempt but can get an
OK sales tax license and use a Resale Certificate. The
organization will then be responsible for collecting and
remitting sales tax to the state of OK when the merchandise is
sold. |
405.521.3160 |
|
Oregon
|
|
|
No
sales tax. |
503.378.4988 |
|
Pennsylvania
|
Form |
Click Here To View
.pdf |
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-******. If they do not have an exemption number they must use
form #REV-72 A.S. to apply for an exemption number or call
717-783-5473 (Non-profit Dept. of Sales and Use Tax). 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”. |
717.787-1064 |
|
Rhode Island
|
Currently Unavailable |
|
The State issues a certificate with a number.
Payment for products purchased must come from the organization. |
401.222.2950 |
|
South Carolina
|
Currently Unavailable |
Currently Unavailable |
SC
requires ST-9 Exemption Certificate. Non-profit organizations
must apply to the state for exempt status using form ST-10. This
application is available on the SC Dept of Revenue website
www.sctax.org.
Once approved the organization will be issued the ST-9. Federal
governments are exempt using the form ST-8. |
803.898.5000 |
|
South Dakota
|
Form |
Click Here To View
.pdf |
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. (They could use a Resale
certificate and then be responsible for remitting the sales tax
to SD). The question is who is paying for the merchandise. i.e.,
A county would be exempt if they are paying for the merchandise
with a county check. A 4H Club paying with their own check would
not be exempt. |
800.829.9188 |
|
Tennessee
|
Currently Unavailable |
Currently Unavailable |
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. |
615.741.3580 |
|
Texas
|
Form |
Click Here To View
.pdf |
TX
uses a “Texas Sales and Use Tax Exemption Certificate” for
non-profit organizations. A “Texas Resale Certificate” may be
used to exempt them from the tax at the time of purchase but
they must collect tax when the merchandise is resold and then
remit the sales tax to the state of TX. The exemption number is
their 11-digit Federal Identification number. |
800.252.5555 |
|
Utah |
Currently Unavailable |
Currently Unavailable |
UT
uses form TC-721. If a category that requires a 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. |
801.297.6700 |
|
Vermont
|
Currently Unavailable |
Click Here To View
.pdf |
VT
uses form S-3 “Resale/Exempt Organization Certificate.” A
Vermont Registration Certificate number must be provided except
for Volunteer Fire Departments. Certificate is invalid without a
signature. |
802-828-2551 |
|
Virginia
|
Form |
Currently Unavailable |
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. To qualify for
this exemption, the organization must have received
determination that is either 1) exempt from taxation under 501
(C)(3) of the Internal Revenue Code; or 2) exempt from local
real property taxation under 58.1-3606 of the Code of Virginia.
Copies of the ST-12 or ST-13A can be obtained on the VA
department of revenue web site or by calling the home office. We
can also accept form ST-10 certificate of exemption for resale
(no resale certificates from retail businesses). This form must
contain a registration number and signature to be valid. |
804.236.2760
or
804.236.2760 |
|
Washington
|
Form |
Click Here To View
.pdf |
WA
uses the Resale Certificate as an exemption certificate. Most
non-profit organizations are exempt if they have exempt status
from the IRS, 50l ©(3), 501©(4), or 501©(10). Unless the
organization is exempt on all of its income, it is required to
register with the Department of Revenue to receive either a
temporary or permanent Unified Business Identifier (UBI#). This
number should be supplied on the resale certificate. If they do
not have a UBI # because they are exempt on all their income
they can put in “non-profit 501©(3)” or “non-profit 501©(4)” or
“non-profit 501©(10)”. |
800.647.7706 |
|
West Virginia
|
Form |
Click here to view.pdf
|
WV
uses the 2-page form WV/CST-280 with the 12 digit tax
identification number filled in. An older version of the CST-280
that is still acceptable is only one page with the signature
space at the bottom. 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 |
|
Wisconsin
|
Form |
Click here to view.pdf
|
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-********. If the
organization does not already have an exemption number, it must
apply to the state for one using form #S-103. Schools will also
use the S-211 form. They 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 that are also
accepted are the S-204 and S-207. |
608.261.6261 |
|
Wyoming
|
Form |
Click here to view.pdf
|
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 |
|
|
|
|
**NATIVE AMERICAN INDIANS
– Native American Indians have tax exempt status. The must take
possession of the merchandise on the reservation. In other
words, the order must be shipped to the reservation. (The
reservation is not considered a part of the state.) We are
required by the state to have proof that the “ship to” address
is on the reservation. i.e. Letter from the Tribal Council or
other official representative, etc. verifying that the “ship to”
address is on the reservation. Otherwise, they must pay sales
tax. Most states also require the Federal tribal enrollment
number. |
|