Sales Tax Exemptions

Georgia

Resale Exemption:

Please submit Georgia Resale Exemption Certificate ST-5 or
ST-5 SST Streamlined Sales and Use Tax Certificate of Exemption.

Nonprofit Exemption:

Purchases by nonprofit entites are exempt from sales tax only if items will be resold (as for a fundraiser). Use the Resale forms above. Purchases made by a religious institution for its own use are subject to Georgia sales and use tax. See the Georgia Department of Revenue's Sales Tax Bulletin - Fundraising Activities Conducted by Nonprofit Entities.

Once on file, these certificates do not expire unless the information changes.

Illinois

Resale Exemption:

Please submit Illinois Form CRT-61. Other forms or statements may be used, but only if they contain the same information as Form CRT-61. Certificates of Resale should be updated at least every three years.

Nonprofit Exemption:

Please submit either:

• a copy of your organization's exemption certificate issued by IDOR or
• your "E" number. (In this case, before completing the transaction, we will verify with the Illinois Department of Revenue before shipping the order.)

Qualifying sales must be to the organization itself, not its members or representatives. For more information, see 86 Ill. Adm. Code 130.2005 Subsection k Paragraph 1.

Indiana

Resale or Nonprofit Exemption:

Please submit Indiana Department of Revenue form ST-105 (State Form 49065) or
Streamlined Sales and Use Tax Agreement Certificate of Exemption (SSTGB Form F0003)

Kansas

Resale Exemption:

Please submit a Kansas exemption certificate (ST-28A) or Form PR-78SSTA (Streamlined Sales Tax Agreement Certificate of Exemption). For drop shipping into Kansas, Form ST-28M may apply.

Nonprofit Exemption:

A registered exempt entity must provide a completed, signed copy of its PR-78.

Kentucky

Resale Exemption:

Please submit a Kentucky Resale Certificate Form 51A105 or Streamlined Sales Tax Agreement Certificate of Exemption.

Nonprofit Exemption:

Please submit the Kentucky Purchase Exemption Form.

Louisiana

Resale Exemption:

Please submit a copy of Louisiana form R-1042 or its electronic equivalent. Businesses may reprint their Louisiana Resale Certificate through LaTAP on the LDR website. See LaTAP FAQs for more information. Once granted, Louisiana resale certificates are valid for up to two years. If your certificate expires, you'll need to renew it and provide us a copy of the renewed certificate.

Nonprofit Exemption:

None

Maryland

Resale Exemption:

Although there is no specific form for a Maryland resale certificate, it must include a signed statement that the purchase is intended for resale, the purchaser's name and address, and the purchaser's Maryland sales and use tax registration number. Find one suggested form here.

Nonprofit Exemption:

Certificates issued by the Maryland Department of Revenue to nonprofit religious, educational, and charitable organizations, nonprofit cemeteries, credit unions, qualifying veterans organizations and volunteer fire companies or rescue squads are printed on white paper with blue ink and contain an expiration date of September 30, 2022. Certificates issued to governmental entities are printed on white paper with red ink and contain no expiration date.

An organization may use its exemption certificate to purchase tangible personal property that will be used in carrying on its work. This includes office supplies and equipment and supplies used in fundraising activities, but does not include items used to conduct an "unrelated trade or business" as defined by Section 513 of the U.S. Internal Revenue Code.

The exemption certificate is a wallet-sized card, bearing the holder's eight-digit exemption number and an expiration date.

In order to make a tax-exempt sale, we must record the organization's name and certificate number on the record of sale. We must also see the exemption certificate before completing the sale.

Michigan

Resale Exemption:

Please submit a completed Michigan Department of the Treasury Sales and Use Tax Certificate of Exemption 3372 and check box 2 in Section 3.

Nonprofit Exemption:

501(c)(3) and 501(c)(4) organizations must provide proof that they are exempt under these codes by the Internal Revenue Service. In addition to this they must provide a certificate of exemption stating that the property will be used or consumed in carrying out the operations of the organization. We may also accept the Uniform Sales and Use Tax Certificate approved by the Multistate Tax Commission, the Streamlined Sales and Use Tax Agreement Certificate of Exemption, the same information in another format from the purchaser, or resale or exemption certificates or other written evidence of exemption authorized by another state or country. See Common Sales and Use Tax Exemptions and Requirements.

Minnesota

Resale or Nonprofit Exemption:

Please submit Exemption Certificate Form ST-3

Nebraska

Resale or Nonprofit Exemption:

Please submit Nebraska Resale or Exempt Sale Certificate Form 3.

New Jersey

Resale Exemption:

Please submit a New Jersey DOR Resale Certificate Form ST-3, Resale Certificate for Non-New Jersey Sellers, the Streamlined Sales and Use Tax Certificate of Exemption, or the Uniform Sales & Use Tax Certificate - Multijurisdiction

Nonprofit Exemption:

Please submit a copy of your state-issued Exempt Organization Certificate (Form ST-5).

North Carolina

Resale Exemption:

Please submit a completed North Carolina Form E-595E, Streamlined Sales and Use Tax Agreement Certificate of Exemption

Nonprofit Exemption:

North Carolina law does not exempt nonprofit organizations from payment of sales and use tax on items they purchase for use.

Ohio

Resale or Nonprofit Exemption:

Please submit a completed Ohio Department of Taxation Sales and Use Tax Unit Exemption Certificate for a single purchase, or a Blanket Exemption Certificate if you will be making multiple purchases. The State of Ohio also allows us to accept the Streamlined Sales & Use Tax Exemption Certificate or the Multistate Tax Commission Uniform Sales and Use Tax Certificate.

Pennsylvania

Resale or Nonprofit Exemption:

Please submit a completed REV-1220 PA Exemption Certificate
There is no requirement to replace blanket exemption certificates after a certain period of time. However, because the seller is only required to retain an exemption certificate for four years from the date of the exempt sale, a vendor may periodically request another certificate. Exempt organizations may want to check with a vendor to make sure that the firm did not purge its files and continues to have a current certificate on file.

Virginia

Resale Exemption:

Please submit a completed Virginia Form ST-10

Nonprofit Exemption:

For Churches: Form ST-13A. Churches or other nonprofit organizations registered with the state may also submit their state-issued exemption certificate, available through Virginia Nonprofit Online.

Wisconsin

Resale or Nonprofit Exemption:

Resellers and organizations holding a Certificate of Exempt Status (CES) number, please submit Wisconsin's Electronic Sales and Use Tax Exemption Certificate or the printed Wisconsin Sales and Use Tax Exemption Certificate S-211