Sales tax by state: customer exemption certificates
by January 18, 2024
Please note: This blog was originally published in 2021. It’s since been updated for accuracy and comprehensiveness.
When buyers claim a sales tax exemption, it can create a headache for sales and customer support teams. As we often hear from our customers, there is too much wasted time trying to collect the proper documentation from the buyers. More often than not, the buyer doesn’t understand which piece of information is needed and ends up sending over their business license or other paperwork. This begins the back-and-forth process of educating the buyer and finding the right resource in the right state. Hence the headache!
To help ease the pain, we’ve compiled the list below as an easy reference guide you can point your customers to for proper exemption documentation.
Multijurisdiction
The Uniform Sales and Use Tax Exemption / Resale Certificate
A reseller of taxable products or services purchased from a seller located in one of the states listed on the form may be allowed to use this certificate for sales tax exemption. The multijurisdiction form may be helpful for customers that operate in multiple states, however states vary in their policies around this certificate. Questions regarding eligibility to use this certificate should be addressed to the revenue department of the relevant state. See here for more information.
Alabama
Alabama Department of Revenue | Sales & use forms
Buyers should find and complete the appropriate form to apply for exemption with the state, and provide an approved certification to the seller.
Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).
Arizona
Arizona Department of Revenue | TPT forms
Buyers should find and complete the appropriate form and provide it to the seller. This is often Form 5000 (TPT Exemption Certificate – General) or 5000A (Resale Certificate).
Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).
Arkansas
Streamlined Sales Tax Agreement | Certificate of exemption
Click here for instructions on completing the certificate of exemption.
Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).
California
Buyers should find and complete the appropriate form and provide it to the seller.
Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).
Colorado
Colorado Sales & Use Tax | Forms & instructions
Buyers should find and complete the appropriate form under “Sales Tax Exemption, Non-Profits & Government” and provide it to the seller.
Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).
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Get startedConnecticut
Connecticut Department of Revenue Services | Exemption certificates
Buyers should find and complete the appropriate form under “Exemption Certificates” and provide it to the seller.
Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).
Florida
Florida Department of Revenue | Annual resale certificate for sales tax
Businesses should provide their Florida Annual Resale Certificate (issued to businesses that register with the Florida Department of Revenue to collect sales tax) to the seller. Nonprofit organizations and governmental entities should provide their Consumer’s Certificate of Exemption to the seller (they can file an application for a Form DR-5 here).
Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).
Georgia
Streamlined Sales Tax Agreement | Certificate of exemption
Click here for instructions on completing the certificate of exemption.
Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).
Hawaii
State of Hawaii Department of Taxation | General Excise and Use Tax
Buyers should find and complete the appropriate form and provide it to the seller. This is often Form G-17 (Retail Certificate for Goods General Form 1). Buyers can apply using Form G-6.
Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information)..
Idaho
Idaho State Tax Commission | Form ST-101
Click here for instructions on completing the certificate of exemption.
Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).
Illinois
Illinois Revenue | Sales and Use Tax Forms
Buyers should find and complete the appropriate form and provide it to the seller. This is often Form CRT-61 (Certificate of Resale).
Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).
Indiana
Streamlined Sales Tax Agreement | Certificate of exemption
Click here for instructions on completing the certificate of exemption.
Iowa
Streamlined Sales Tax Agreement | Certificate of exemption
Click here for instructions on completing the certificate of exemption.
Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).
Kansas
Streamlined Sales Tax Agreement | Certificate of exemption
Click here for instructions on completing the certificate of exemption.
Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).
Kentucky
Streamlined Sales Tax Agreement | Certificate of exemption
Click here for instructions on completing the certificate of exemption.
Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).
Louisiana
Louisiana Department of Revenue | Resale Certificate
Buyers should provide to the seller a resale certificate obtained through the LaTAP system. Nonprofit organizations should search for the appropriate application form for nonprofits here.
Maine
Maine Revenue Services | Maine Sales Tax Exempt Organizations
Businesses should provide their Resale Certificate (issued to businesses registered for a Sales Tax account with Maine Revenue Services if the business indicates they anticipate making over $3,000 annually). Buyers that believe they should be otherwise exempt should apply for the appropriate exemption in the link above and provide an approved certificate to the seller.
Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).
Maryland
Resellers should complete the suggested resale certificate with their MD Sales and Use Tax registration number and provide it to the seller. Nonprofit organizations should apply for an exemption and provide an approved certificate to the seller.
Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).
Massachusetts
Massachusetts Department of Revenue | DOR Sales and use tax forms
Buyers should find and complete the appropriate form and provide it to the seller. This is often form ST-4 (Sales Tax Resale Certificate) or ST-5 (Sales Tax Exempt Purchaser Certificate).
Michigan
Streamlined Sales Tax Agreement | Certificate of exemption
Click here for instructions on completing the certificate of exemption.
Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).
Minnesota
Streamlined Sales Tax Agreement | Certificate of exemption
Click here for instructions on completing the certificate of exemption.
Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).
Mississippi
Mississippi Department of Revenue FAQ’s | What can I buy tax-free with a sales tax permit?
Resellers should provide a copy of their sales tax license and/or a valid sale tax permit number to the seller.
Missouri
Missouri Department of Revenue | Sales and use tax exemption certificate (Form 149)
Buyers can click here (Form 1746) to apply for an exemption certificate, and must provide a completed Form 149 (Sales and Use Tax Exemption Certificate) to the seller.
Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).
Nebraska
Streamlined Sales Tax Agreement | Certificate of exemption
Click here for instructions on completing the certificate of exemption.
Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).
Nevada
Streamlined Sales Tax Agreement | Certificate of exemption
Click here for instructions on completing the certificate of exemption.
Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).
New Jersey
Streamlined Sales Tax Agreement | Certificate of exemption
Click here for instructions on completing the certificate of exemption.
Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).
New Mexico
Uniform Sales & Use Tax Exemption / Resale Certificate – Multijurisdiction
New Mexico does not accept any tax exemption or deduction certificates issued by other states. However, the Department of Taxation & Revenue does accept Multijurisdictional Uniform Sales and Use Tax Certificates (MTCs) and Border States Uniform Sale for Resale Certificates (BSCs).
Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).
New York
New York Department of Taxation and Finance | Exemption certificates for sales tax
Buyers should find and complete the appropriate form and provide it to the seller. This is often Form ST-120 (Resale Certificate) or ST-121 (Exempt Use Certificate).
North Carolina
Streamlined Sales Tax Agreement | Certificate of exemption
Click here for instructions on completing the certificate of exemption.
Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).
North Dakota
Streamlined Sales Tax Agreement | Certificate of exemption
Click here for instructions on completing the certificate of exemption.
Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).
Ohio
Streamlined Sales Tax Agreement | Certificate of exemption
Click here for instructions on completing the certificate of exemption.
Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).
Oklahoma
Streamlined Sales Tax Agreement | Certificate of exemption
Click here for instructions on completing the certificate of exemption.
Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).
Pennsylvania
Pennsylvania Department of Revenue | Pennsylvania exemption certificate REV-1220
Buyers should provide a completed REV-1220 (Exemption Certificate) to the seller.
Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).
Rhode Island
Streamlined Sales Tax Agreement | Certificate of exemption
Click here for instructions on completing the certificate of exemption.
Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).
South Carolina
South Carolina Department of Revenue | Forms
Buyers should find and complete the appropriate form in the section for the most current tax year and provide it to the seller. This is often Form ST-8 (Exemption Certificate) or ST-8A (Resale Certificate).
Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).
South Dakota
Streamlined Sales Tax Agreement | Certificate of exemption
Click here for instructions on completing the certificate of exemption.
Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).
Tennessee
Streamlined Sales Tax Agreement | Certificate of exemption
Click here for instructions on completing the certificate of exemption.
Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).
Texas
Buyers should provide a completed Form 01-339 (Sales and Use Tax Resale Certificate / Exemption Certificate) to the seller.
Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).
Utah
Streamlined Sales Tax Agreement | Certificate of exemption
Click here for instructions on completing the certificate of exemption.
Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).
Vermont
Streamlined Sales Tax Agreement | Certificate of exemption
Click here for instructions on completing the certificate of exemption.
Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).
Virginia
Virginia Department of Taxation | Virginia Tax Exempt Forms
Buyers should find and complete the appropriate form and provide it to the seller. This is often Form ST-10 (Sales and Use Tax Certificate of Exemption).
Washington
Streamlined Sales Tax Agreement | Certificate of exemption
Click here for instructions on completing the certificate of exemption.
Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).
Washington D.C.
District of Columbia Office of Tax and Revenue | Certificate of Resale OTR-368
Buyers can apply for the appropriate exemption certificate here and must provide the completed exemption certificate to the seller.
West Virginia
Streamlined Sales Tax Agreement | Certificate of exemption
Click here for instructions on completing the certificate of exemption.
Wisconsin
Streamlined Sales Tax Agreement | Certificate of exemption
Click here for instructions on completing the certificate of exemption.
Buyers may also be able to use the Uniform Sales and Use Tax Exemption / Resale Certificate (see page 2 or contact the state’s revenue department for state-specific information).
Wyoming
Streamlined Sales Tax Agreement | Certificate of exemption
Click here for instructions on completing the certificate of exemption.
