Tax Exempt Form

Tax-Exempt & Resale Documentation

Use the references below to provide the correct forms or proof of exemption. Requirements vary by state and buyer type (resale, government, nonprofit, education, etc.).

Jurisdiction	Forms & What to Provide
Multi-state	Purchase for Resale Multistate Tax Commission Uniform Resale Certificate Plus any required state-specific documents
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)
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
Colorado	Purchase for Resale DR 0563 — Sales Tax Exemption Certificate (Multi-Jurisdiction) 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 — OTR-368 (complete via MyTaxDC) Government / Specified Exempt Buyers — Provide DC exemption certificate
Florida	Purchase for Resale Florida Annual Resale Certificate for Sales Tax 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
Hawaii	Purchase for Resale — Form G-17
Idaho	Resale / Federal & Local Government / Specified Exempt Buyers — Sales Tax Resale or Exemption Certificate
Illinois	Purchase for Resale — Form CRT-61 Govt / Nonprofit / Schools / Other Exempt — Provide IL exemption letter with “E” number
Indiana	Resale / Government / Nonprofit (per Bulletin #10) — Form ST-105 (General Sales Tax Exemption)
Iowa	Resale / Government / Approved Nonprofits Iowa Sales/Use/Excise Tax Exemption Certificate (complete all fields)
Kansas	Resale: ST-28A U.S. Government: ST-28G State/Local Government: PR-78KS Schools / Nonprofit Education: PR-78ED
Kentucky	Resale: 51A105 Nonprofit (educational, charitable, religious, KY historical): 51A126 Federal Gov’t: 51A260 State/Local Gov’t: 51A260 or state exemption letter
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
Maryland	Purchase for Resale — Issue a Maryland Resale Certificate Gov’t / Nonprofit / Schools / Other Exempt: Copy of current Maryland Exemption Permit card
Massachusetts	Resale: ST-4 Gov’t / Nonprofit / Schools: ST-5 plus state-issued ST-2 (see ST-5 instructions)
Michigan	Resale & Exempt Purchases: Form 3372
Minnesota	Resale / Govt / Nonprofit / Schools: Form ST-3 (include state exemption number if applicable)
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)
Nebraska	Resale / Govt / Nonprofit / Schools: Form 13 (follow form instructions)
Nevada	Resale: Resale Certificate Gov’t: Certificate of Exemption (Instructions) Nonprofit / Schools / Approved Exempt: State exemption letter
New Jersey	Resale: ST-3 Gov’t / Schools / State Colleges: Certificate of Exemption Exempt Use: ST-4 Nonprofit / Charitable: ST-5
New Mexico	Resale (Tangible): NTTC Type 2 Services for Resale: NTTC Type 5 Gov’t / Nonprofit / Tribal / Credit Unions (tangible only): NTTC Type 9 Request via NM DOR or TAP.
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.
North Carolina	Resale / Federal Gov’t / State Direct-Pay Permits: E-595E (include ID# for direct-pay)
North Dakota	Resale: SFN 21950, or SST Exemption Cert, or MTC Uniform Resale Gov’t / Nonprofit / Schools: ND Certificate of Exempt Status
Ohio	Resale: Form STEC-U Gov’t / Nonprofit / Schools: Form STEC-B or Form STEC-SST
Oklahoma	Resale: SSTGB F0003 Gov’t / Nonprofit / Other Exempt: State Sales Tax Exemption Permit
Pennsylvania	Resale / Govt / Nonprofit / Schools: REV-1220
Rhode Island	Resale: RI Resale Certificate 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 Dakota	Resale / Govt / Nonprofit / Schools: Streamlined Certificate of Exemption (EForm 1932 V13) (include applicable exempt ID)
Tennessee	Resale: SSTGB F0003 (Instructions) Gov’t: RV-F1301301 Nonprofit / Charitable: State exemption letter (Notice)
Texas	Resale / Govt / Nonprofit / Schools: Resale & Exemption Certificates · Common form: 01-339 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
Vermont	Resale / Govt / Nonprofit / Schools: Form S-3
Virginia	Resale: ST-10 Gov’t: ST-12 Church/Religious: ST-13A Nonprofit / Charitable: Current VA exemption letter (with expiration date)
Washington	Federal Gov’t: SSTGB F0003 Resale: SSTGB F0003 or WA Reseller Permit
West Virginia	Resale / Govt / Nonprofit / Schools: Form F0003 (Certificate of Exemption)
Wisconsin	Resale / Govt / Nonprofit / Schools: Form S-211 or Sales & Use Tax Agreement Exemption Certificate
Wyoming	Resale / Gov’t / Approved Exempt (RID required): SSTGB F0003 & Instructions

Note: Some exemptions require additional proof (e.g., exemption letters, purchase orders, or specific ID numbers). Please review each form’s instructions.