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BestFundraising Ideas
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​Best-Fundraising-Ideas ● 102 Thompson St ● South Glastonbury, CT 06073 ● Contact: Deb Murray, National Rep ● Bookmark: www.FundraisingWithCandleFundraisers.com Phone: (860) 384-3691 ● Fax: (410) 630-7080 ● Email: deb@best-fundraising-ideas.com ● Copyright © 2002 New Fundraising Ideas, all rights reserved​

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

We do not currently ship to Alaska.  

Form AZ5000: 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


NEW LAWS:    ​www.fundraisetaxlaw.org/ark.html

NEW LAWS:  www.fundraisetaxlaw.org/cal.html

How Does Sales Tax Apply to Event Activities of a Non-Profit or Exempt charitable Organization?



Form DR-0563: Click Here to View. CO issues a “Sales Tax Exemption Certificate” form DR-0563. 303.238.7378

Form CT-119:  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

No sales tax. 302.577.8205

Washington D.C.
District of Columbia issues a state sales tax exemption certificate. 202.727.4TAX (4829)

FL uses form DR-14, “Consumer’s Certificate of Exemption” issued to individual entities by the state. 850.488.6800

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

We do not ship to Hawaii  

Form ST 10: Click Here to View.  IA uses
form ST 10.  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

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

Form ST-105: 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

Form 31-014: 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

KS issues all non-profit organizations and governmental entities an official certificate of exemption that will contain an entity specific exemption number. 785.368.8222

Form51A126:  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

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 fundraising activities. 225.219.7356

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

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

Form ST-5: 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 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 the signed ST-5. The form must have their exemption number. 617.887.MDOR

Form 3372: 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

Form ST-3: 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

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

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

No sales tax. 866.859.2254

Form 13: Click Here to View,  Form Native American Exemption: Click Here to View.  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. Click here to view Native American Exemption Form 1.800.742.7474 or 402.471.5729

NV issues a letter of exemption to nonprofit organizations and schools. 775.684.2000

New Hampshire
No sales tax. 603.271.2191

New Jersey
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
NM uses “NTTC” forms. 505.827.0700

New York
issuesform 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 E-595E:  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

Form ST EC-B: 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

OK issues a state sales tax exemption certificate. 405.521.3160

No sales tax. 503.378.4988

Form REV-1220 AS: 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
The State issues a certificate with a number. Payment for products purchased must come from the organization. 401.574.8955

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

South Dakota
Streamlined Form: Click Here to View.  SD issues exemption certificates with entity specific numbers. SD also uses the streamlined sales tax form.  Generally, fundraisers must pay the tax on the merchandise or charge tax to the consumer when the merchandise is sold. 800.829.9188

requiresform 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

NEW LAWS:  http://www.fundraisetaxlaw.org/tx.html

Sales and Use Tax Bulletin - School Fundraisers and Texas Sales Tax:  http://comptroller.texas.gov/taxinfo/taxpubs/tx94_183.pdf


Form TC-721: 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

Form S-3: 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

Form ST-12: Click Here to View, Form ST-13A:  Click Here to View.   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

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
clickon: 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
Streamlined 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

Streamlined 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

Streamlined Form:  Click Here to View.  For WY schools Click Here to View for qualifications for exemption.  For WY religious and charitable organizations Click Here to View for qualifications for exemption.   307.777.5200

Many organizations qualify as being tax exempt from paying state sales tax.  If you are not a tax-exempt group, you will be responsible for reporting your sales for tax purposes.  Celebrating Home will require tax-exempt organizations to provide us with a copy of your tax-exempt document.   LaTeeDa will add state and local tax on your invoice.    
Beginning February 1, 2016 LaTeeDa fundraisers held in Arkansas, California or Texas by a school, school group, PTA/PTO, booster club or other exempt organization will be charged sales tax in accordance with laws and regulations from those states. Exempt organizations in these states have previously been considered exempt and not charged sales tax on fundraiser orders. These states consider La Tee Da! to be the actual seller of the fundraising product with the exempt nonprofit fundraising entity merely acting as a sales agent or representative for the seller, thus the tax-exempt status of the organization is not applicable. These guidelines are subject to change without notice as tax laws change.  

​Heritage Candles requests tax-exempt groups be sure they confirm they are exempt. Non-tax-exempt organizations are responsible for reporting tax on Heritage Candles Fundraising orders.  

For your reference please refer to the information provided below to assist you in locating the appropriate document that is required by your state.   Tax exemption is for state and local taxes and requires exemption documentation from your state, not the IRS.
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 www.fundraisetaxlaw.org for more information.

 Important State Tax Information for Groups who are Tax Exempt