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 Important information for groups who are tax exempt

Many organizations qualify as being tax exempt from paying state sales tax.  If you are a tax exempt group, then you will not be charged sales tax on your order as long as the correct documentation is submitted to Celebrating Home.  Please refer to the information provided below to assist you in locating the appropriate document that is required by your state.  Please note that you MUST provide the correct Tax Exempt Document required from your state stating "exempt from sales tax" somewhere on the form or you will be charged tax on your order.   Exemption is for state taxes and requires exemption documentation from your state, not the IRS.  Providing only a tax exempt number without the document on which it was issued will not qualify.  Many states provide a blank form which can be uploaded below and then completed with your information.  See "click here to view."

Your tax exempt certificate or form will not be needed until your fundraising order is submitted.  You are highly encouraged, however, to submit your tax exempt document as soon as possible to verify that the correct document has been secured.  If you are delayed in receiving your exemption certificate tax will need to be charged at the time your order is placed.  You may, however,  submit your tax exemption document within 30 days of the date your order is submitted.  Once approved your tax will be reimbursed. 

Your "ship to" address must be in the same state that the tax exempt form is issued.  Be sure to check your tax exempt certificate for an expiration date and if one is listed, be sure that your order is submitted at least two days prior to that date.  All tax exemption documents must be filled out completely with the signature of a representative of the tax exempt organization. 

If you are unsure of your organization's tax exempt status or what you need to do to obtain your certificate, contact your local tax collector's office or call the phone number for your state provided below.   You may also visit
http://www.fundraisetaxlaw.org  for more information.

 

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 We do not currently ship to Alaska.  

Arizona

Form Click here to view AZ uses form AZ5000 (2 pages) for fundraisers. 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 (GR-53 & AR Code 26-52-517(b)(1), (e) and (f) 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. 501.682.7104

California

Currently Unavailable Currently Unavailable CA requires the organization provide a Resale Certificate with the explanation of why they are exempt where it asks for a number or a letter from the Board certifying they are exempt from sales tax. 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 CO issues a “Sales Tax Exemption Certificate” form. 303.238.7378

Connecticut

Form Click here to view 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 District of Columbia issues a state sales tax exemption certificate. 202.727.4TAX (4829)

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. Churches are not exempt from state sales tax in GA. 404.417.2441

Hawaii

Currently Unavailable Currently Unavailable We do not ship to Hawaii  

Idaho

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

Illinois

Currently Unavailable Currently Unavailable 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

Indiana

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

Iowa

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

Kansas

Currently Unavailable Currently Unavailable 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

Kentucky

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

Louisiana

Currently Unavailable Currently Unavailable 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

Maine

Currently Unavailable Currently Unavailable ME requires a letter from the state stating the organization’s tax exempt status. 207.624.9693

Maryland

Currently Unavailable Currently Unavailable 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

Massachusetts

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

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. 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

Minnesota

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

Mississippi

Currently Unavailable Currently Unavailable 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

Missouri

Currently Unavailable Currently Unavailable 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

Montana

    No sales tax. 866.859.2254

Nebraska

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

Nevada

Currently Unavailable Currently Unavailable NV issues a letter of exemption to nonprofit organizations and schools. 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-**********. 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

New Mexico

Currently Unavailable Currently Unavailable NM uses “NTTC” forms. 505.827.0700

New York

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

North Carolina

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

North Dakota

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

Ohio

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

Oklahoma

Currently Unavailable Currently Unavailable OK issues a state sales tax exemption certificate. 405.521.3160

Oregon

    No sales tax. 503.378.4988

Pennsylvania

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

Rhode Island

Currently Unavailable Currently Unavaliable The State issues a certificate with a number. Payment for products purchased must come from the organization. 401.574.8955

South Carolina

Currently Unavailable Currently Unavailable SC issues the ST-9 Exemption Certificate. Federal governments are exempt using the form ST-8. 803.896.1420

South Dakota

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

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. 615.253.0704

Texas

Form Click here to view TX uses a “Texas Sales and Use Tax Exemption Certificate” for non-profit organizations. 800.252.5555

Utah

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

Vermont

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

Virginia

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

Washington

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

West Virginia

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

Wisconsin

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

Wyoming

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

 

    **NATIVE AMERICAN INDIANS – Native American Indians qualify for tax exempt status on orders placed in their name and shipped to the reservation. We are required by the state to have proof that the ship to address is on the reservation. Depending on the states requirements the following may be acceptable:
  • Letter from the Tribal Council
  • Copy of Tribal Council card
  • State Native American Indian Exemption Certificate (where applicable)

We must have the required tax exemption documentation from each Native American purchaser attending the party.

 

 

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