|Colorado||Consumer's Certificate of Exemption (DR-0563)|
Colorado's standard sales tax exemption certificate
|Colorado||Organization's Non-Taxable Sale Exemption Certificate|
|Colorado||Consumer's Certificate of Exemption (DR-1191)|
Machinery and machine tools purchases
|Colorado||Consumer's Certificate of Exemption (DR-0511)|
Farm equipment purchases
|Colorado||Consumer's Certificate of Exemption (DR-1367)|
Purchases paid by government credit card
|Florida||Consumer's Certificate of Exemption (DR-14)|
Florida's standard sales tax exemption certificate.
Organizations must apply for tax exemption through the state of Florida. If the state determines the organization qualifies for tax exemption, the organization will receive the Consumer's Certificate of Exemption (DR-14) in the mail. Customers who need to apply for a Consumer's Certificate of Exemption (DR-14) should click here to locate the Application for Consumer's Certificate of Exemption (DR-5).
|Florida||Annual Resale Certificate for Sales Tax (DR-13)||This certificate is sent annually, by the state of Florida, to retailers/wholesalers that are registered for sales tax with the state of Florida. The certificate expires on December 31st of each calendar year.|
|Florida||Federal Employee Exemption Certificate||Federal Employees|
|Florida||Power Farm Equipment Exemption Certificate||Purchase of power equipment by farmers|
|Florida||Interstate Vessels Affidavit||Commercial fishing vessels|
|Florida||Letter of Intent to Export||Export purchases|
|Georgia||Certificate of Exemption Purchaser or Dealer (ST-5)|
Georgia's standard sales tax exemption certificate. Used for the following reasons:
- Department of Agriculture commissions
- Direct Pay Permit
- Federal, state, and local government
- Hospital or housing authorities
- Manufacturing (for resale purposes)
- Private elementary or secondary schools qualifying as non-profit by the IRS
- Public schools and university system
- Any other George county or state municipalities
|Georgia||Manufacturers' Certificate of Exemption (ST-5M)||Future manufacturing|
|Georgia||Agricultural Certificate of Exemption (ST-A1)||Farm related purchases by a farmer|
|Georgia||Out-of-State Delivery Certificate of Exemption (ST-6)||Out-of-state deliveries|
|Georgia||Out-of-State Dealer Certificate of Exemption (ST-4)||Out-of-state dealer purchases|
|Iowa||Sales Tax Exemption Certificate|
All-purpose sales tax exemption certificate used by:
- Certain non-profit organizations
- Government agencies
|Kansas||PR-78, Tax-Exempt Entity Exemption Form|
Organizations qualified to receive this exempt status are listed in the last section of the document on right. This certificate is issued by Kansas and it will have a Kansas exemption number and an expiration date. The information completed will have to provide NTE with a copy with both seller information completed and signature from exempt entity including federal EIN number. If an out of state exempt entity makes a purchase, they will not have this form. Instead, they should use form ST-28.
|Kansas||ST-28 Designated or Generic Exemption Certificate|
Only those non Kansas tax exempt entities that do not have a Kansas tax exempt entity exemption number may use this certificate to claim an exemption. Kansas based entities are required to have a Kansas tax exempt entity exemption number.
|Kansas||ST-28A, Resale Exemption Certificate|
This certificate is only to be used by organizations that are registered with Kansas to collect Kansas sales tax. The Kansas sales tax registration number is required. This form is to be used only for purchases of inventory items to be resold. Resale buyers from other states that are not registered in Kansas use the multi-jurisdictional exemption certificate, ST-28M.
|Kansas||ST-28C, Consumed In Product Exemption Certificate|
Any business buying merchandise that qualifies as "property which is consumed" will use this certificate. The definition of this term is that the item must be essential and necessary to the process, used in the actual process, and be consumed within one year. This certificate would have limited application to NTE such as the sale of oil, grease, etc.
|Kansas||ST-28D, Ingredient Or Component Part Exemption Certificate|
Used by any business registered for sales tax in Kansas which buys raw materials or parts that are an ingredient or component part. These items include containers, labels and shipping cased used to distribute property manufactured for sale. This certificate would have limited application to NTE. Non Kansas buyers not registered for Kansas sales tax should use ST-28M.
|Kansas||ST-28F, Agricultural Exemption Certificate|
Used by farmers, ranchers, feedlots, nurseries, farm machinery and equipment is exempt provided only used in farming, ranching, etc. Repair of farm machinery is exempt. However, air compressors and tanks, all terrain vehicles, fencing materials, garden hoses, lawnmowers and welding equipment is taxable.
|Kansas||ST-28G, U.S. Government, Federal Agency or Instrumentality Exemption Certificate|
Used by any agency or branch of the U.S. Government including all branches of the armed forces. The charges must be billed directly to the federal government and paid directly by the federal government agency. Description of the items purchased must be inserted in the exemption certificate. Federal credit card purchases must by evidenced by an exemption certificate.
|Kansas||ST-28M, Multi-Jurisdiction Exemption Certificate|
To be used by businesses and wholesalers from other states that do not have a Kansas sales tax number to furnish for a Kansas ingredient or component part exemption certificate or a Kansas resale purchase. This form is not to be used by companies registered for Kansas sales tax.
|Kansas||ST-201, Integrated Production Machinery and Equipment Exemption Certificate|
To be used by any manufacturing or processing business engaged in an integrated product operation at a plant located in Kansas. Applies to the purchase, installation or repair of integrated production machinery equipment.
|Kansas||University Of Missouri Exemption Certificate|
To be used by public or private elementary or secondary schools or nonprofit educational institutions. Exemption applies to all direct purchase, rental or lease of tangible personal property and services, except purchases of goods for human habitation and indirect purchases by a contractor for a real property project.
|Kansas||Douglas County Tax Exemption Certificate|
To be used by the state of Kansas, political subdivisions of the state of Kansas (Kansas cities, counties, townships, special districts), nonprofit hospitals, and blood, tissue, or organ banks. Exemption applies to all direct purchase, rental or lease of tangible personal property and services, except purchases of goods for human habitation or purchases made for any business activity specifically taxable, and indirect purchases by a contractor for a real property project as noted in the document.
|Minnesota||Certificate of Exemption (ST-3)|
Standard tax exemption certificate use for the following types of purchases:
- Federal government
- Solar energy
|Mississippi||MS Resale Certificate|
A business can purchase merchandise for resale free from sales tax by giving their supplier their MS sales tax permit information. (MS does not issue sales tax exemption certificates.) There is a sample informal form not sanctioned by the MS Tax Commission which can be used if completely filled out with MS sales tax permit registration number. A copy is included at the end of both the informal resale certificate and a MS Sales Tax Permit. (Mississippi does not allow use of the Uniform Sales & Use Tax Certificate-Multijurisdiction)
|Mississippi||Form 72-315-10-1-1-000, Mississippi Department of Revenue Certificate of Interstate Sales |
This form is to be used when claiming a sales tax exemption for either "Out of State Delivery" or "48 Hour Drive Out". This form is to be used for farm tractors, farm implements, heavy equipment, trailers, appliances, and other types of personal property. Copy of form is attached at end.
|Mississippi||Form 72-620-12-1-1-000, Affidavit of Farmer Purchasing Tractors, Farm Implements and/or Parts and Labor |
Farmers are not tax exempt in Mississippi. They pay at a lower 1.5% rate instead of the regular 7% rate. To be eligible for the lower 1.5% rate, farmers must annually submit this form which must be notarized. Copy attached at end. Form will need to be retained at the store with a copy sent into the Tax Department.
|Missouri||Sales/Tax Exemption Certificate (Form 149)|
Standard exemption form used in the State of Missouri for agriculture, manufacturing, and resale exemptions. Exempt agencies or organizations should send in a copy of their state issued letter of exemption.
|Nebraska||Energy Source Exempt Sale Certificate (Form 13E)|
If more than 50 percent of the purchase of electricity, coal, gas, fuel oil, diesel fuel, tractor fuel, coke, nuclear fuel, butane, propane, or compressed natural gas is used or directly consumed in manufacturing and processing, irrigation, farming, refi ning, or generation of electricity.
|Nebraska||Native American Indians Exemption Certificate (Form 26)|
Any Native American Indian claiming exemption from Nebraska taxation under the guidelines issued by the Nebraska Department of Revenue, must provide this Certificate
|Nebraska||Resale or Exempt Sale Certificate (Form 13)|
If you are making purchases of property or taxable services in the normal course of their business for the purpose of resale either in the form or condition in which it was purchased, or as an ingredient or component part of other property.
|North Carolina||Streamlined Certificate of Exemption (E-595E)||Standard exemption certificate|
|North Carolina||Export Sales (E-599C)||Export sales|
|North Dakota||Contractor's Certificate||Contractors|
|North Dakota||Certificate of Processing (Manufacturing)||Manufacturers|
|North Dakota||Certificate of Resale||Resale|
|North Dakota||Exemption Certificate for U.S. Government||Federal employees|
|Oklahoma||Exemption Certificate for Streamlined Sales + Use||This is a multi-state form. Not all states allow all exemptions listed on this form. Purchasers are responsible for knowing if they qualify to claim exemption from tax in the state that would otherwise be due tax on this sale.|
|Oklahoma||Agricultural Affidavit||For items purchased fore us in agricultural production.|
|Oklahoma||Streamlined Exemption Certificate||Streamlined Exemption Certificate|
|Oklahoma||Agricultural Exemption||For items purchased fore us in agricultural production.|
|Oklahoma||Disabled Veterans Exemption||For Disabled Veterans|
|South Carolina||Exemption Certificate (ST-8)|
Standard exemption certificate used for:
- Federal gov't purchases
- Machines and machine parts used in manufacturing
- LP gas used for residential heating
|South Carolina||Resale Certificate (ST-8A)||Resale|
|South Carolina||Agricultural Exemption Certificate (ST-8F)||Agriculture|
|South Dakota||Streamlined Exemption Certificate||Streamlined Exemption Certificate|
|Tennessee||Streamlined Certificate of Exemption||Standard exemption certificate|
|Tennessee||Agricultural Sales & Use Tax Certificate||Application for Registration|
|Tennessee||Government Certificate of Exemption (RV-F1301301)||Government|
|Tennessee||Blanket Certificate of Resale (RV-F1300701)||Resale|
|Texas||Exemption Certificate (01-339)||Standard exemption certificate (English version)|
|Texas||Exemption Certificate (01-339-S)||Standard exemption certificate (Spanish version)|
|Texas||Resale Certificate (01-339)||Resale (English version)|
|Texas||Resale Certificate (01-339-S)||Resale (Spanish version)|
|Texas||Exemption Certificate (01-924)||Agricultural Sales and Use Tax Exemption|
|Texas||Exemption Certificate (01-925)||Timber Operations Sales and Use Tax Exemption|
|Texas||Direct Payment Exemption Certificate||Direct Payment|
|Virginia||ST-11||Industrial manufacturing, machinery, tools, and agriculture|
|Virginia||ST-12||VA political subdivisions|
|Virginia||ST-17||Harvesters of forest products|
|Virginia||ST-23||Mulit-fuel heating stoves|
|Wisconsin||Exemption Certificate||Standard exemption certificate|