Tax-Exempt and Resale Purchases

Sales-tax requirements are determined by the state where the order is delivered. To request tax-exempt treatment, submit the documentation required by that state before placing your order.

Important: A federal EIN, IRS determination letter, nonprofit status, business license, or resale certificate from another state does not automatically exempt an order from sales tax in the delivery state.

What You Must Provide

A current, complete, signed and dated resale or exemption certificate accepted by the state where the order will be delivered.
Your state-issued permit, registration or exemption number when required.
Any supporting exemption letter, purchase order or other documentation required by the applicable state.
The name and address on the documentation must correspond with the purchasing organization and order.

When does the exemption apply?

An exemption applies only after BuySinopec.com receives and validates the required documentation. Submitting a certificate does not guarantee approval. Incomplete, expired or inapplicable documentation will not be accepted.

If tax has already been collected or remitted, BuySinopec.com may be unable to issue a direct tax refund. The purchaser may need to request a refund from the applicable state taxing authority.

Multistate and Federal Resources

Multistate Tax Commission Uniform Resale Certificate — accepted only where permitted by the applicable state.
Streamlined Sales Tax Exemption Certificate — accepted by participating Streamlined Sales Tax states.
IRS Tax-Exempt Organization Search — verifies federal status but does not replace state documentation.

State Forms and Requirements

Select the state where your order will be delivered. Use the official government page to obtain the current form and instructions.

Jurisdiction	Forms & What to Provide
Alaska	Alaska has no statewide sales tax, although some municipalities impose local sales tax. Official Alaska sales-tax information. No statewide resale form is issued.
Alabama	Purchase for Resale Current State of Alabama Sales Tax License Government / Public Schools Alabama Department of Revenue letter or formal purchase order Nonprofit / Charitable Form STE-1 (state-issued) Alabama sales and use tax website
Arizona	Forms page: azdor.gov/forms/tpt-forms Form 5000 — TPT Exemption Certificate (Federal Government, Native Americans) Form 5000A — Arizona Resale Certificate Form 5000HC — TPT Healthcare Exemption (include AZ exemption letter for qualifying healthcare)
Arkansas	Resale / Federal Government / Specified Exempt Buyers (include Arkansas Sales & Use Tax Permit) Form ST-391 or SSTGB Form F0003 Instructions
California	Purchase for Resale CDTFA-230 Federal Government CDTFA Publication 102 California forms and publications website
Colorado	Purchase for Resale DR 0563 — Sales Tax Exemption Certificate (Multi-Jurisdiction) Colorado sales and use tax forms website Govt / Nonprofit / Schools / Other Exempt State-issued Exemption Permit (DR-160), or DR 5002 — Affidavit of Exempt Sale, or DR 0563 — Sales Tax Exemption Certificate (Multi-Jurisdiction)
Connecticut	Purchase for Resale — Resale Certificate Nonprofit / Government — See forms: DRS Forms Page CERT-113 — Hospitals/Nursing/Rest/Residential Care Homes CERT-119 — Qualifying Exempt Organizations CERT-134 — Governmental Agencies CT requires additional documentation; review instructions with each form. For CERT-113/119, attach DRS exemption permit and IRS 501(c)(3)/(13) letter.
District of Columbia	Purchase for Resale — create or download the applicable certificate through MyTax.DC.gov. Government / Specified Exempt Buyers — Provide DC exemption certificate
Delaware	Delaware has no state or local sales tax, so sales-tax resale and exemption certificates generally do not apply. Official Delaware guidance.
Florida	Purchase for Resale Download or print the state-issued Florida Annual Resale Certificate Govt / Nonprofit / Schools / Other Exempt Copy of current Florida Consumer’s Certificate of Exemption
Georgia	Purchase for Resale — Form ST-5 Government / Certain Nonprofits / Universities — Use Form ST-5 and provide any required authorization letter Georgia sales and use tax website
Hawaii	Purchase for Resale — Form G-17 · Official forms page
Idaho	Resale / Federal & Local Government / Specified Exempt Buyers — Sales Tax Resale or Exemption Certificate Idaho sales and use tax website
Illinois	Purchase for Resale — Form CRT-61 Govt / Nonprofit / Schools / Other Exempt — Provide IL exemption letter with “E” number Illinois resale information website
Indiana	Resale / Government / Nonprofit (per Bulletin #10) — Form ST-105 (General Sales Tax Exemption) Indiana sales tax forms website
Iowa	Resale / Government / Approved Nonprofits Iowa Sales/Use/Excise Tax Exemption Certificate (complete all fields) Iowa sales and use tax website
Kansas	Resale: ST-28A U.S. Government: ST-28G State/Local Government: PR-78KS Schools / Nonprofit Education: PR-78ED Kansas sales tax forms website
Kentucky	Resale: 51A105 Nonprofit (educational, charitable, religious, KY historical): 51A126 Federal Gov’t: 51A260 State/Local Gov’t: 51A260 or state exemption letter Kentucky sales and use tax website
Louisiana	Purchase for Resale — follow LA Dept. of Revenue instructions. Include applicable parish certificates for local tax waiver. Resale Certificate Info · FAQ State/Local Gov’t (incl. hospital districts, parish gov’t, school boards): R-1056 Federal Gov’t: R-1356
Maine	Resale: Copy of current resale certificate (Guidance) Gov’t / Approved Nonprofit: Copy of ME exemption certificate (Guidance) Payment rules (may require formal PO): Rule 302 Maine sales and use tax website
Maryland	Purchase for Resale — Issue a Maryland Resale Certificate Gov’t / Nonprofit / Schools / Other Exempt: Copy of current Maryland Exemption Permit card Maryland sales and use tax website
Massachusetts	Resale: ST-4 Gov’t / Nonprofit / Schools: ST-5 plus state-issued ST-2 (see ST-5 instructions) Massachusetts sales and use tax forms website
Michigan	Resale & Exempt Purchases: Form 3372 Michigan sales and use tax website
Minnesota	Resale / Govt / Nonprofit / Schools: Form ST-3 (include state exemption number if applicable) Minnesota Form ST3 website
Mississippi	Resale: Copy of MS Sales Tax Permit (FAQ) Gov’t: PO copy, state exemption letter (if available), payment directly from agency (Fact Sheet) Approved Exempt Orgs: Copy of MS exemption letter (Exempt Entities)
Missouri	Resale: Form 149 Gov’t / Nonprofit / Schools: MO exemption letter (proper use)
Montana	Montana does not impose a general statewide sales tax. Certain specialized or local taxes may still apply. Montana Department of Revenue.
Nebraska	Resale / Govt / Nonprofit / Schools: Form 13 (follow form instructions) Nebraska sales and use tax website
Nevada	Resale: Resale Certificate Gov’t: Certificate of Exemption (Instructions) Nonprofit / Schools / Approved Exempt: State exemption letter Nevada sales and use tax website
New Hampshire	New Hampshire has no general sales tax and does not issue general resale or sales-tax exemption certificates. Official New Hampshire guidance.
New Jersey	Resale: ST-3 Gov’t / Schools / State Colleges: Certificate of Exemption Exempt Use: ST-4 Nonprofit / Charitable: ST-5 New Jersey sales tax forms website
New Mexico	Resale (Tangible): NTTC Type 2 Services for Resale: NTTC Type 5 Gov’t / Nonprofit / Tribal / Credit Unions (tangible only): NTTC Type 9 Create, execute, print or manage an NTTC through New Mexico TAP. See official NTTC instructions.
New York	Resale: ST-120 Gov’t: NY exemption letter or formal PO (Bulletin) Nonprofit / Charitable: ST-119.1 (state-issued). For EO certificate call 518-485-2889. New York sales tax website
North Carolina	Resale / Federal Gov’t / State Direct-Pay Permits: E-595E (include ID# for direct-pay) North Carolina sales and use tax website
North Dakota	Resale: SFN 21950, or SST Exemption Cert, or MTC Uniform Resale Gov’t / Nonprofit / Schools: ND Certificate of Exempt Status North Dakota sales and use tax website
Ohio	Resale: Form STEC-U Gov’t / Nonprofit / Schools: Form STEC-B or Form STEC-SST Ohio exemption certificates website
Oklahoma	Resale: SSTGB F0003 Gov’t / Nonprofit / Other Exempt: State Sales Tax Exemption Permit Oklahoma sales and use tax website
Oregon	Oregon has no general sales tax. An Oregon business buying goods outside Oregon for resale may use the Oregon Business Registry Resale Certificate where accepted. See official guidance.
Pennsylvania	Resale / Govt / Nonprofit / Schools: REV-1220 Pennsylvania sales and use tax website
Rhode Island	Resale: Select the current resale certificate from the official Rhode Island sales and excise forms page. Gov’t: Review requirements; may use SSTGB F0003 Nonprofit / Charitable: Review certificate requirements; provide current state exemption letter or SSTGB F0003
South Carolina	Resale: ST-8A Federal Gov’t; limited primary/secondary schools: ST-8 (single-use certificate) South Carolina sales tax website
South Dakota	Resale / Govt / Nonprofit / Schools: Streamlined Certificate of Exemption (include the applicable exempt ID). See South Dakota instructions.
Tennessee	Resale: SSTGB F0003 (Instructions) Gov’t: RV-F1301301 Nonprofit / Charitable: State exemption letter (Notice) Tennessee sales and use tax website
Texas	Resale / Govt / Nonprofit / Schools: Form 01-339 — Texas Resale/Exemption Certificate · Official forms page Resale certificates must include the Texas 11-digit license number.
Utah	Resale: TC-721 Gov’t & Public K-12: TC-721G Nonprofit / Charitable: Limited exemption—see instructions in TC-721 Utah sales tax exemptions website
Vermont	Resale / Govt / Nonprofit / Schools: Form S-3 Vermont sales and use tax website
Virginia	Resale: ST-10 Gov’t: ST-12 Church/Religious: ST-13A Nonprofit / Charitable: Current VA exemption letter (with expiration date) Virginia exemption certificates website
Washington	Federal Gov’t: SSTGB F0003 Resale: SSTGB F0003 or WA Reseller Permit Washington reseller permits website
West Virginia	Resale / Govt / Nonprofit / Schools: Form F0003 (Certificate of Exemption) West Virginia sales and use tax website
Wisconsin	Resale / Govt / Nonprofit / Schools: Form S-211 · Official instructions
Wyoming	Resale / Gov’t / Approved Exempt (RID required): SSTGB F0003 & Instructions Wyoming Excise Tax Division website

Forms, exemption rules and agency webpages may change. Always follow the current instructions published by the applicable taxing authority. BuySinopec.com may request additional documentation before approving an exemption.

Need Help With Tax-Exempt Documentation?

Email info@buysinopec.com before placing your order.

Call: +1 (855) 405-6789