Open Alabama

Alabama Sales Tax Exemptions

Exemption Reason	Form	Issued By	XMPT Delivery
Resale	STE-1 (Certificate of Exemption)	DOR & Purchaser	Forward
Wholesalers/Manufacturers	STE-1	DOR & Purchaser	Forward
Statutorily Exempt Entities	STE-1	DOR & Purchaser	Forward
Agricultural Exemptions	Title 40-23-4.3 Exemption Form	Purchaser
Government Entities	No Certificate Required for AL State/Federal
Schools/School Boards	STE-1E	DOR & Purchaser	Forward
Blind Vendors	STE-1	DOR & Purchaser	Forward
Manufacturing Equipment	STE-1	DOR & Purchaser	Forward
Utilities for Manufacturing	STE-1	DOR & Purchaser	Forward
Nonprofit Organizations	STE-1	DOR & Purchaser	Forward

Multi-state forms available:

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Crea

Open Alaska

Alaska Sales Tax Exemptions

Alaska does not impose a statewide sales tax. However, many local jurisdictions (cities and boroughs) do levy sales taxes with their own exemption policies and certificates. Below is information about exemption processes in several Alaska municipalities.

Municipality	Exemption Types	Form	Issued By	Completed By	XMPT Delivery
City of Wasilla	Owner Builder, Wholesale/Manufacturing, Nonprofit, Resale	Municipal Application	City of Wasilla	Purchaser	Forward
City & Borough of Juneau	Senior, Related Party, Nonprofit, Resale	Municipal Application	Juneau	Purchaser	Forward
Kenai Peninsula Borough	General, Owner Builder, Resale, Resident Housing	Municipal Application	KPB	Purchaser	Forward
Ketchikan Gateway Borough	Public Works, Nonprofit, New Residential Housing, Resale	Municipal Application	KGB	Purchaser	Forward
City of Bethel	Resale, Senior, No

Open Arizona

Arizona Sales Tax Exemptions

Exemption Reason	Form	Issued by	Notes	XMPT Delivery
General Exemptions	5000	Purchaser	General Transaction Privilege Tax (TPT) exemption certificate for most exempt transactions.	Create
Resale	5000A	Purchaser	For purchases of tangible personal property intended for resale in the ordinary course of business.	Create
Commercial Enhancement District Projects	5000	Purchaser	Special exemption for materials used in commercial enhancement district projects.	Create
Manufacturing and R&D Equipment	5000	Purchaser	For qualifying equipment used in manufacturing or research and development.	Create
Overhead Materials for Government Contractors	5000	Contractor	For contractors buying materials for government projects.	Create
Electricity/Natural Gas for Manufacturing	5000	Purchaser	For electricity and natural gas primarily used in man

Open Arkansas

Arkansas Sales Tax Exemptions

Exemption Reason	Form	Issued By	Notes	XMPT Delivery
General Exemptions	ST-391	Purchaser	Standard Arkansas exemption certificate for most exempt transactions.	Create
Resale	ST-391	Purchaser	Used for purchases of tangible personal property intended for resale. Requires AR sales tax permit number.	Create
Federal Government	No specific form	Federal Agency	Federal credit card purchases exempt from sales tax.
Commercial Farm Exemption	ST-403	Purchaser	For new and used farm equipment.	Create
Special Event Exemption	ET-972	Purchaser	Not for use by an established business or organization

Multi-state forms available:

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022
SST Streamlined Sales Tax Certificate	Purchaser

Open California

California Sales Tax Exemptions

Exemption Reason	Form (CDTFA-)	Issued By	Notes	XMPT Delivery
Resale	230	Purchaser	For items purchased for resale. Purchaser must have a valid seller's permit or note why they're not required to have one.	Create
Manufacturing and Research & Development	230-M	Purchaser	For qualified purchases of manufacturing or R&D equipment. Partial exemption applies only to state portion of sales tax.	Create
Construction Contracts for Manufacturing	230-MC	Contractor	For contractors performing construction contracts for qualified manufacturing/R&D persons.	Create
Farm Equipment and Machinery	230-D	Purchaser	For qualified sales and purchases of farm equipment and machinery. Partial exemption from state portion of sales tax.	Create
Diesel Fuel for Farming/Food Processing	230-G	Purchaser	For purchases of diesel fuel used in farming or food processin

Open Colorado

Colorado Sales Tax Exemptions

Exemption Reason	Form	Issued By	XMPT Delivery
Wholesale Sales/Entity Exemption	DR 5002	Purchaser	Create
Farm Equipment Exemption	DR 0511	Purchaser	Create
Electricity & Gas for Industrial Use	DR 1666	Purchaser	Create

Multi-state forms available:

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022

Notes:

• Some forms like DR 1191 and DR 1192 for machinery and machine tools have been eliminated.
• Most certificates must be kept by the seller as proof of tax-exempt sales.

Open Connecticut

Connecticut Sales Tax Exemptions

Exemption Reason	Form	Issued By	Notes	XMPT Delivery
Manufacturing Materials, Tools, and Fuel	CERT-100	Purchaser	Used for manufacturing, processing, and other exempt activities.
Manufacturing Machinery, Component Parts, and Repair Parts	CERT-101	Purchaser	Must be directly used in the manufacturing process.
Certified Historic Structures	CERT-102	Purchaser	For rehabilitation of historic buildings.
Residential Condominium Association	CERT-103	Purchaser	Applies to purchases by qualifying condo associations.
New Construction Services	CERT-104	Purchaser	For services related to new construction projects.
Commercial Motor Vehicle for Freight in Interstate Commerce	CERT-105	Purchaser	Vehicle must be used exclusively for interstate commerce.
Refund of Use Tax on Motor Vehicle Purchased from Non-Dealer	CERT-

Open Delaware

Delaware Sales Tax Exemptions

Delaware does not have a state sales tax system. Instead, Delaware imposes license and gross receipt taxes on the seller or service provider, which cannot be passed on to the consumer. Therefore, sales tax exemption certificates are not applicable in Delaware.

Notes:

• No state or local sales taxes exist in Delaware
• No sales tax exemption certificates or resale certificates are needed
• Delaware imposes license and gross receipt taxes on sellers instead
• Sales for resale are not exempt from these gross receipt taxes
• Delaware does allow the use of the Multistate Tax Commission (MTC) Uniform Sales Tax Certificate for certain limited purposes

The Delaware Division of Revenue website notes that there are a limited number of exemptions from license and gross receipt taxes, but these apply to the business entities themselves rather than to specific transactions.

Open District of Colombia

District of Columbia Sales Tax Exemptions

Exemption Reason	Form	Issued By	Notes	XMPT Delivery
Resale	Certificate of Resale	DC	Requires DC Sales and Use Tax Account ID Number	Forward
Nonprofit Organizations	Certificate of Exemption	DC	Organizations must apply for exemption and maintain a physical presence in DC	Forward
Federal and State Government Purchases	No form required		Federal and state agencies are exempt from sales tax

Notes:

• Sellers must keep exemption certificates on file for audit purposes.
  
• Purchasers using the resale exemption must provide a valid DC Sales and Use Tax Account ID Number.
  
• Nonprofit organizations do not automatically qualify for DC tax exemption; they must apply through Form FR-164.
  
• Government agencies do not need to complete a form, but vendors should verify the exemption status.
  
• Certain business-related exemptions, like those for Qualified H

Open Florida

Florida Sales Tax Exemptions

Exemption Reason	Form	Issued By	XMPT Delivery
Government Entities and Nonprofit Organizations	DR-5	State	Forward
General Exemption Certificate	DR-14	State	Forward
Purchase for Resale	Annual Resale Certificate	State	Forward
Out-of-State Purchases	Out-of-State Purchase Exemption Certificate	Purchaser
Agricultural Exemptions	Various	Purchaser

Multi-state forms available:

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022

Notes:

• There are over two dozen Agricultural exemption certificates in the state of Florida. These forms should be completed and uploaded by the seller into XMPT to claim the exemption. The forms and information can be found on the [Florida Farm Bureau website.](https://floridaf

Open Georgia

Georgia Sales Tax Exemptions

Exemption Reason	Form	Issued by	XMPT Delivery
General Exemptions	ST-5	Purchaser	Create
Out-of-State Delivery	ST-4	Purchaser	Create
Manufacturing Exemption	ST-5M	Purchaser	Create

Multi-state forms available:

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022
SST Streamlined Sales Tax Certificate	Purchaser	Create	December 21, 2021

Notes:

• Certificates in Georgia are valid indefinitely until revoked in writing.
• Georgia allows blanket resale certificates, meaning a single certificate can cover all qualifying transactions with the same vendor.
• Georgia requires sellers to verify the purchaser's ID number on exemption forms.
• Statute of limitations for tax matters is generally 3 years from the due date or fil

Open Hawaii

Hawaii General Excise Tax (GET) Exemptions

Exemption Reason	Form	Issued By	Notes	XMPT Delivery
Resale Certificate for Goods	G-17	Purchaser	For businesses purchasing goods for resale. Must have Hawaii Tax ID.	Create
Resale Certificate for Goods (Contractors)	G-18	Contractor	For contractors purchasing materials with a valid building permit and Hawaii Tax ID.	Create
Resale Certificate - Special	G-19	Purchaser	Contractor purchases for inclusion in a project

Multi-state forms available:

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022

Notes:

• Hawaii does not have a traditional sales tax; instead, it has a General Excise Tax (GET) levied on businesses.
• The standard GET rate is 4%, with reduced rates of 0.5% for wholesale transactions and 0.15% f

Open Idaho

Idaho Sales Tax Exemptions

Exemption Reason	Form (ST-)	Issued By	Notes	XMPT Delivery
General Sales Tax Exemption including Resale	101	Purchaser	Multi-purpose form used for most exemptions, including resale, production, and other statutory exemptions.	Create
Nonresident Vehicle/Vessel Exemption	104NR	Purchaser	For nonresidents purchasing qualifying vehicles, vessels, or trailers.
Government Cash Purchases	104G	Purchaser	Must be completed for each transaction by government agencies making cash purchases. Must be provided at time of sale.	Create
Lodging Exemption	104HM	Purchaser	For lodging accommodations paid via credit card that will be billed directly to exempt organizations.
Family/American Indian Sales	133	Purchaser	For sales between immediate family members or to enrolled American Indians on a reservation.

Multi-state forms available:

| Form | Issued B

Open Illinois

Illinois Sales Tax Exemptions

Exemption Reason	Form	Issued By	XMPT Delivery
Certificate of Resale	CRT-61	Purchaser	Create
Exemption for Manufacturing, Agriculture, and Mining	ST-587	Purchaser
Building Materials Exemption		State	Upload
Non-Chicago SaaS Allocation	Affidavit of Apportionment	Chicago	Create

Multi-state forms available:

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022

Notes:

• Illinois exemption certificates typically expire after three years from filing.
• Illinois requires nonprofit and tax-exempt organizations to renew their exemptions.
• Illinois is not a Streamlined Sales Tax member state but will accept the Multistate Tax Commission (MTC) Uniform Sales Tax Certificate for certain transactions.
• Government entities i

Open Indiana

Indiana Sales Tax Exemptions

Exemption Reason	Form	Issued By	XMPT Delivery
General Sales Tax Exemption	ST-105	Purchaser	Create

Multi-state forms available:

Form	Issued By	XMPT Delivery	Revision
SST Streamlined Sales Tax Certificate	Purchaser	Create	December 21, 2021

Notes:

• Indiana requires an annual update to maintain tax exemption status, unlike most states which have longer validity periods.
• Indiana is a member of the Streamlined Sales Tax Agreement.
• Indiana's General Sales Tax Exemption Certificate (Form ST-105) does not expire unless there is a change in the business operation.
• The Indiana Department of Revenue requires businesses to validate exemption certificates.
• For specific industry exemptions, additional documentation may be required beyond the standard forms.

Open Iowa

Iowa Sales Tax Exemptions

Exemption Reason	Form	Issued By	Notes	XMPT Delivery
General Form	31-014a	Purchaser	Form includes numerous reasons for the exemption	Create

Multi-state forms available:

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022
SST Streamlined Sales Tax Certificate	Purchaser	Create	December 21, 2021

Notes:

• Iowa uses a single Sales Tax Exemption Certificate for most exemptions.
• Sellers must retain exemption certificates for at least three years for audit purposes.
• Blanket exemption certificates are allowed for recurring purchases.
• If a purchase is later determined to be taxable, the buyer must pay use tax on the purchase.
• Exemptions for agricultural and manufacturing equipment require proper documenta

Open Kansas

Kansas Sales Tax Exemptions

Exemption Reason	Form	Issued By	XMPT Delivery
Resale Exemption	ST-28A	Purchaser	Create
Manufacturing - Consumed in Production	ST-28C	Purchaser
Retailer/Contractor	ST-28W	Purchaser
Manufacturing Ingredient or Component Part	ST-28D	Purchaser
Project Exemption	PR-76	State	Forward
Entity Exemption	PR-78KS	State	Forward

Multi-state forms available:

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022
SST Streamlined Sales Tax Certificate	Purchaser	Create	December 21, 2021

Notes:

• Kansas is a member of the Streamlined Sales and Use Tax Agreement.
• Kansas resale exemption certificates (ST-28A) do not expire.
• Kansas accepts the Multistate Tax Commission (MTC) Uniform Sales Tax Certific

Open Kentucky

Kentucky Sales Tax Exemptions

Exemption Reason	Form	Issued By	XMPT Delivery
Resale Certificate	51A105	Purchaser	Create
Purchase Exemption	51A126	Purchaser	Create
Out-of-State Purchase	51A127	Purchaser	Create
Agricultural Exemption	51A158	Purchaser
Energy/Fuel Exemption	51A131	Purchaser

Multi-state forms available:

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022
SST Streamlined Sales Tax Certificate	Purchaser	Create	December 21, 2021

Notes:

• Kentucky's sales and use tax rate is 6% with no local sales taxes.
• Kentucky is a member of the Streamlined Sales and Use Tax Agreement.
• Kentucky resale certificates (Form 51A105) do not expire.

- All forms must include complete vendor (seller) name and address information.

Open Louisiana

Louisiana Sales Tax Exemptions

Exemption Reason	Form	Issued By	Notes	XMPT Delivery
Resale Exemption	R-1064	State	Purchaser must provide a valid resale certificate.	Forward
Manufacturing Machinery & Equipment	R-1070	State	Equipment must be used in manufacturing or production.	Forward
Farm Equipment & Agricultural Products	R-1085	State	Limited to qualifying farming activities.	Forward
Nonprofit Organizations	R-1048	State	Issued to qualifying nonprofit entities.	Forward
Government Purchases	R-1056	State	Federal, state, and local government entities are exempt.	Forward
Educational Institutions	R-1029	State	Must be an accredited institution making purchases

Open Maine

Maine Sales Tax Exemptions

Exemption Reason	Form	Issued By	Notes	XMPT Delivery
Resale	State Issued	Purchaser	The product/service must be resold	Upload and forward
Manufacturing Machinery & Equipment	ST-A 117	Purchaser	Must be used directly and primarily in production.	Create
Sales to Contractors for Exempt Projects	ST-A-119	Purchaser	Applies to materials permanently incorporated into real estate for an exempt organization.	Create
Packaging Materials	ST-A-120	Purchaser	Applies to materials purchased for packaging items	Create
Interstate Commerce	ST-A-111	Purchaser and Seller	The form must be signed by both buyer and seller	Forward

Multi-state forms available:

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certi

Open Maryland

Maryland Sales Tax Exemptions

Exemption Reason	Form	Issued By	Notes	XMPT Delivery
Resale	ST-103	Purchaser	Purchaser must provide a resale certificate with necessary details.	Create
Agricultural Equipment & Supplies	PS-3700	Purchaser	Includes farm machinery, feed, livestock, and agricultural chemicals.	Create

Multi-state forms available:

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022

Notes:

• Many exemptions do not require a specific form, but a signed certification may be required to substantiate the claim.
• Blanket certificates may be used for recurring purchases, but vendors must confirm eligibility.
• Agricultural and production exempt

Open Massachusetts

Massachusetts Sales Tax Exemptions

Exemption Reason	Form	Issued By	Notes	XMPT Delivery
Resale	ST-4	Purchaser	Used by businesses purchasing goods for resale	Create
Exempt Use	ST-12	Purchaser	Applies to specific exempt uses of tangible property	Create
Government Purchases	ST-5	Purchaser	Government entities or their authorized agents use this certificate	Create
Contractors for Government or 501(c)(3) Orgs	ST-5C	Purchaser	Used for tax-exempt construction projects
Medical Equipment	ST-12B	Physician & Purchaser	Exemption applies to prescribed medical devices

Notes

• Most exemptions can be claimed using the appropriate Massachusetts Department of Revenue (DOR) forms.
• For

Open Michigan

Michigan Sales Tax Exemptions

Reason	Form	Issued By	XMPT Delivery
Resale	3372	Purchaser	Create
Industrial Processing	3372	Purchaser	Create
Nonprofit Organizations	3372	Purchaser	Create
Agricultural Production	3372	Purchaser	Create
Federal Government	3372	Purchaser	Create
State Government	3372	Purchaser	Create
Churches	3372	Purchaser	Create
Qualified Nonprofit Schools	3372	Purchaser	Create
Qualified Hospitals	3372	Purchaser	Create
Interstate Commerce	3372	Purchaser	Create

Multi-state forms available:

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022
SST Streamlined Sales Tax Certificate	Purchaser	Create	December 21, 2021

Notes:

• Michigan uses a single multifunctional exemption certificate (Form

Open Minnesota

Minnesota Sales Tax Exemption

Exemption Reason	Form	Issued By	Notes	XMPT Delivery
Resale	ST3	Purchaser	For items purchased to be resold in the normal course of business.	Create
Nonprofit Organizations	ST3	Purchaser	Only valid if the nonprofit has been approved for exemption by the Minnesota Department of Revenue.	Create
Agricultural Exemptions	ST3	Purchaser	Includes equipment, feed, seed, and fertilizers used in farming.	Create
Manufacturing Equipment	ST3	Purchaser	Must be used directly in the production process.	Create
Government Purchases	ST3	Government Agency	Purchases made by federal, state, or local government agencies.	Create
Educational Organizations	ST3	Purchaser	Applies to qualifying educational institutions.	Create
Direct Pay Authorization	Application Required	Purchaser	Allows businesses to pay sales tax directly instead of at the time of purchase.

Open Mississippi

Mississippi Sales Tax Exemptions

Exemption Reason	Form	Issued By	Notes	XMPT Delivery
Resale		State	Direct purchases for resale are exempt	Forward

Notes:

• Sales tax exemptions and certificates in Mississippi are relatively limited compared to other states. While certain exemptions exist for specific categories like food, prescription drugs, agricultural items, and manufacturing components, Mississippi does not issue standardized exemption certificates for all scenarios. For example, resale exemptions are handled differently—buyers use their sales tax permit or license rather than a formal certificate issued by the state. Vendors must verify the buyer’s eligibility “in good faith” and maintain detailed records to avoid liability during audits. This approach places more responsibility on vendors and buyers to ensure compliance without relying heavily on state-issued documentation.
• Mississippi does not accept bl

Open Missouri

Missouri Sales Tax Exemptions

Exemption Reason	Form	Issued By	Notes	XMPT Delivery
Agricultural Exemptions	149	Purchaser	Includes farm machinery and equipment used for agricultural purposes.	Create
Common Carrier Exemption	149	Purchaser	Applies to vehicles and equipment used by common carriers in interstate commerce.	Create
Electricity Generation Equipment	149	Purchaser	Exempts materials and equipment used in electricity generation.	Create
Manufacturing Machinery & Equipment	149	Purchaser	Covers machinery and equipment used in manufacturing, processing, or fabricating.	Create
Project Exemption Certificate	5060	Purchaser	Used for tax-exempt construction projects.
Resale	149	P

Open Montana

Montana Sales Tax Exemptions

Montana does not have a general state sales tax. As a result, sales tax exemption certificates are not applicable in Montana. Instead, Montana has various industry-specific taxes, such as lodging and rental taxes, telecommunications taxes, and excise taxes on products like tobacco and alcohol.

Notes:

• No state or local sales tax exists in Montana.
• Sales tax exemption certificates are not needed since sales tax is not imposed.
• Lodging and accommodations tax is an exception, where certain exemptions apply.
• Montana Business Registry Resale Certification (Form RESALE) may be used in certain resale scenarios.
• Alternative industry taxes apply to specific businesses, including telecommunications, tourism, and energy transactions.

For more details, visit the Montana Department of Revenue: Montana Tax Information.

Open Nebraska

Nebraska Sales Tax Exemption Certificates

Exemption Reason	Form	Issued By	Notes	XMPT Delivery
Resale	13	Purchaser		Create
Biochips	13	Purchaser	Must be used for genotyping, gene expression analysis, or protein profiling.	Create
Component/Ingredient Parts	13	Purchaser	Parts must become an ingredient or component of property manufactured for resale.	Create
Containers (Nonreturnable)	13	Purchaser	If the contents of the container are exempt, the container is also exempt.	Create
Data Centers	13	Purchaser	Applies to tangible property for use in data centers operating in Nebraska.	Create
Horse Racetrack Purchases	13	Purchaser	Must be licensed by the Nebraska State Racing Commission.	Create
Manufacturing Machinery & Equipment	13	Purchaser	Must be used for manufacturing, processing, or fabrication of tangible personal property for resale.	Create
Nebraska Energy Source Cred

Open Nevada

Nevada Sales Tax Exemption

Exemption Reason	Form	Issued By	Notes	XMPT Delivery
Resale	TAX-F005	Purchaser	Purchaser must have a valid seller's permit. SEE THE FIRST NOTE BELOW	Create

Multi-state forms available:

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022
SST Streamlined Sales Tax Certificate	Purchaser	Create	December 21, 2021

Notes:

• XMPT requires a Tax ID Number (TIN) for Nevada in a format that has 10 digits, a dash, and then three digits. THIS IS NOT THE ACCOUNT ID, it is the LOCATION ID that is provided by the state under the account ID on the state's sales tax registration card. If you attempt to confirm the certificates on the Nevada website, you will need to ent

Open New Hampshire

New Hampshire Sales Tax Exemptions

New Hampshire does not have a general sales tax on goods purchased within the state. As a result, sales tax exemption certificates are not applicable in New Hampshire.

Notes:

• No state or local sales taxes exist in New Hampshire.
• No sales tax exemption or resale certificates are needed.
• Meals and Rooms (Rentals) Tax applies to taxable meals, room rentals, and motor vehicle rentals.
• Certain organizations, such as government entities, schools, and medical facilities, may qualify for limited exemptions from the Meals and Rooms (Rentals) Tax.
• Businesses operating in New Hampshire should review licensing and tax requirements, as there may be alternative taxes such as business taxes or real estate transfer taxes.

For more details, visit the New Hampshire Department of Revenue Administration.

Open New Jersey

New Jersey Sales Tax Exemptions

Exemption Reason	Form	Issued By	XMPT Delivery
Resale Exemption	ST-3	Purchaser	Create
Government Purchases	ST-4	Purchaser	Create
Agricultural Exemption	ST-4	Purchaser	Create
Manufacturing Exemption	ST-4	Purchaser	Create
Exempt Use by Churches and Religious Organizations	ST-5	State	Forward
Sales to Qualified Organizations	ST-5	State	Forward
Exemption for Certain Nonprofits	ST-5	State	Forward
Nonprofit Organization Exemption	ST-5	State	Forward
Certificate of Exempt Capital Improvement	ST-8	Purchaser

Open New Mexico

New Mexico Non Taxable Transaction Certificates (NTTCs)

Exemption Reason	Form	Issued By	XMPT Delivery
All exemptions	NTTC	State	Forward

Multi-state forms available:

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022
BSC Border States Commission	Purchaser	Create	October, 1995

Notes

• NTTCs are unique to New Mexico’s gross receipts tax system, while standard exemption certificates serve similar purposes across most other states.
• NTTCs are designed for New Mexico’s gross receipts tax deductions, while standard certificates exempt purchases from sales tax.
• With NTTCs, sellers are liable for gross receipts tax but are protected if they accept an NTTC in good faith.
• NTTCs are obtained online via Ne

Open New York

New York Sales Tax Exemptions

Exemption Reason	Form	Issued By	XMPT Delivery
Resale	ST-120	Purchaser	Create
Manufacturing	ST-121	Purchaser	Create
Exempt Organizations	ST-119	State	Forward
Direct Payment	AU-298	State	Forward
Farmers & Horse Boarding	ST-125	Purchaser	Create
Commercial Fishing	ST-121	Purchaser	Create
Government Entities	ST-129	Purchaser	Create
Production of Films	ST-121	Purchaser	Create
Research & Development	ST-121	Purchaser	Create
Utility Services	ST-121	Purchaser	Create

Notes:

• New York uses several different exemption certificate forms depending on the type of exemption being claimed.
• Form ST-120 is used specifically for resale exemptions.
• Form ST-121 is a multipurpose form that covers many different types of exempt uses, with the purchaser selecting the applicable exemption on the form.
• Nonprofit organizations

Open North Carolina

North Carolina Sales Tax Exemptions

Exemption Reason	Form	Issued By	XMPT Delivery
General exemption	E-595E	Purchaser	Create
Export	E-599C	Purchaser	Create

Multi-state forms available:

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022
SST Streamlined Sales Tax Certificate	Purchaser	Create	December 21, 2021

Notes:

• North Carolina uses the Streamlined Sales Tax Agreement Certificate of Exemption (Form E-595E) for most exemption types, including resale, manufacturing, nonprofit, and government exemptions.
• North Carolina offers several specialized Direct Pay Permit applications for specific industries and transaction types.
• Direct Pay Permits may be issued when:
  • The place where the item will be stored, used, or consumed is not known at purchase time

Open North Dakota

North Dakota Sales Tax Exemptions

Exemption Reason	Form	Completed By	XMPT Delivery
Resale	SFN 21950	Purchaser	Create
Contractor's Certificate	SFN 21946	Purchaser	Create
Montana Resident	SFN 21854	Purchaser	Forward
Manufacturing	SFN 21954	Purchaser	Create

Multi-state forms available:

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022
SST Streamlined Sales Tax Certificate	Purchaser	Create	December 21, 2021

Notes:

• North Dakota is a member of the Streamlined Sales Tax Agreement and uses the standard SST Certificate of Exemption for many common exemptions including resale, nonprofit organizations, and government entities.

• For manufacturing equipment and several other industry-specific exemptions, businesses must complete an Application for Sales Ta

Open Ohio

Ohio Sales Tax Exemptions

Exemption Reason	Form (STEC)	Issued By	Completed By
Resale	U (Unit) or B (Blanket)	Purchaser	Create
Manufacturing	U or B	Purchaser	Create
Nonprofit Organizations	U or B	Purchaser	Create
Direct Payment Permit Holders	P	Purchaser	Create
Federal Government	U or G	Purchaser	Create
State Government	U or G	Purchaser	Create
Agricultural Use	U or B	Purchaser	Create
Construction Contracts for Exempt Entities	CC	Contractor	Create
Contractors Purchase of Materials	CO	Contractor	Create
Multiple Points of Use	MPU	Purchaser	Create

Multi-state forms available:

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022
SST Streamlined Sales Tax Certificate	Purchaser	Create	December 21, 2021

Notes:

• Oh

Open Oklahoma

Oklahoma Sales Tax Exemptions

Exemption Reason	Form	Issued By	XMPT Delivery
General	State Issued	Purchaser	Forward

Multi-state forms available:

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022
SST Streamlined Sales Tax Certificate	Purchaser	Create	December 21, 2021

Notes:

• For specific application and documentation procedures in Oklahoma, review the state-issued Sales Tax Exemption Packet to determine the available exemptions and apply for the exemption certificate(s).

• Oklahoma requires specific exemption certificates for different types of exemptions, with forms tailored to each exemption category.

• Manufacturers must apply for and receive a Manufacturer's Limited Exem

Open Oregon

Oregon Sales Tax Exemptions

Oregon is one of five states in the U.S. that does not impose a general sales tax (along with Alaska, Delaware, Montana, and New Hampshire). Therefore, there are no sales tax exemption certificates or forms required for purchases made within Oregon.

Notes:

• While Oregon has no general sales tax, the state does impose certain selective taxes and fees that function similarly to sales taxes:

  • Transit taxes: Some local jurisdictions impose transit taxes on retail sales
  • Lodging taxes: Statewide and local taxes on hotel stays and short-term rentals
  • Restaurant taxes: Some localities impose taxes on prepared food
  • Vehicle privilege tax: A 0.5% tax on new vehicle sales

• For these specialized taxes, exemptions may apply in certain circumstances, and vendors should contact the specific taxing authority for exemption information.

• Oregon businesses making purchases in other states may need to provide documentation that they are Oregon-based busin

Open Pennsylvania

Pennsylvania Sales Tax Exemptions

Exemption Reason	Form	Issued By	XMPT Delivery
Resale	REV-1220	Purchaser	Create
Manufacturing	REV-1220	Purchaser	Create
Nonprofit Organizations	REV-1715 & REV-1220	Purchaser	Create
Charitable Organizations	REV-1715 & REV-1220	Purchaser	Create
Religious Organizations	REV-1715 & REV-1220	Purchaser	Create
Educational Institutions	REV-1715 & REV-1220	Purchaser	Create
Government Entities	REV-1220	Purchaser	Create
Farmers	REV-1220	Purchaser	Create
Mining Operations	REV-1220	Purchaser	Create
Direct Pay Permit Holders	REV-1220	Purchaser	Create

Multi-state forms available:

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022

Notes:

• Pennsylvania uses form REV-1220 as its primary exemption

Open Rhode Island

Rhode Island Sales Tax Exemptions

Exemption Reason	Form	Issued By	XMPT Delivery
Resale	Resale Certificate	Purchaser	Create
Resale (Wholesaler's)	Wholesale Certificate	Purchaser	Create
Manufacturing	Manufacturer's Certificate	Purchaser	Create
Research & Development	R&D Certificate	Purchaser	Create
Interstate Commerce	Interstate Affidavit	Purchaser	Create
Nonprofit Organizations	State document	Purchaser	Forward
Educational Institutions	State document	Purchaser	Forward
Religious Organizations	State document	Purchaser	Forward
Charitable Organizations	State document	Purchaser	Forward
Government Entities	Exempt Purchase Certification	Purchaser	Create
Farming	Farm Equipment/Structure Construction Materials	Purchaser	Create

Multi-state forms available:

| Form | Issued By | XMPT Delivery | Revision |------------------|-------------|----

Open South Carolina

South Carolina Sales Tax Exemptions

Exemption Reason	Form	Issued By	XMPT Delivery
Resale	ST-8A	Purchaser	Create
Single Transaction Exemptions	ST-8	Purchaser	Create
Manufacturing Equipment	ST-8	Purchaser	Create
Agricultural Products	ST-8	Purchaser	Create
Federal Government	ST-8	Purchaser	Create
Educational Materials (Schools/Colleges)	ST-8	Purchaser	Create
Library Materials (Books)	ST-8	Purchaser	Create
Shipping/Maritime Supplies	ST-8	Purchaser	Create
Prescription Medicine	ST-8	Purchaser	Create
Fuel Cell/Hydrogen Systems	ST-8	Purchaser	Create

Multi-state forms available:

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022

Notes:

• South Carolina uses two primary exemption forms:
  • Form ST-8A is for resale ex

Open South Dakota

South Dakota Sales Tax Exemptions

Exemption Reason	Form	Issued By	XMPT Delivery
Resale	2040	Purchaser	Create
Manufacturing	2040	Purchaser	Create
Relief Agencies	2040	Purchaser	Create
Religious Organizations	2040	Purchaser	Create
Private Schools	2040	Purchaser	Create
Public Schools	2040	Purchaser	Create
Government Entities	2040	Purchaser	Create
Agricultural Products	2040	Purchaser	Create
Tribal Governments	2040	Purchaser	Create

Multi-state forms available:

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022
SST Streamlined Sales Tax Certificate	Purchaser	Create	December 21, 2021

Notes:

• Relief agencies and religious and private schools must apply for tax exemption status. If approved, they receive an exemption n

Open Tennessee

Tennessee Sales Tax Exemptions

Exemption Reason	Form	Issued By	XMPT Delivery
General Exemptions	F0003	Purchaser	Create
Government Entities	RV-F1301301	Purchaser	Create
Remotely Accessed Software	RV-F1323107	Purchaser	Create
Telephone Cooperatives	RV-F1320101	Purchaser	Create
Electricity Cooperatives	RV-F1303901	Purchaser	Create
Electricity Generation and Distribution	RV-F1306701	Purchaser	Create
Atomic Energy Commission	RV-F1306601	Purchaser	Create

Multi-state forms available:

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022
SST Streamlined Sales Tax Certificate	Purchaser	Create	December 21, 2021

Notes:

• Tennessee nonprofit organizations must apply for and receive a sales tax exemption certificate before makin

Open Texas

Texas Sales Tax Exemptions

Exemption Reason	Form	Issued By	XMPT Delivery
Resale	01-339 (Front)	Purchaser	Create
Exempt Organizations	01-339 (Back)	Purchaser	Create
Direct Payment	01-919	Purchaser	Create
Hotel Occupancy Tax Exemption	12-302	Purchaser	Forward

Multi-state forms available:

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022
BSC Border States Commission	Purchaser	Create	October 1995

Notes:

• In Texas, exempt organizations must first apply for exemption status with the Texas Comptroller's office before making tax-free purchases.

• Once approved, exempt organizations can claim sales tax exemption by providing sellers with a completed Form 01-339 (Texas Sales and Use Tax Exemption Certificate).

• The exemption applies to purchases

Open Utah

Utah Sales Tax Exemptions

Exemption Reason	Form	Issued By	XMPT Delivery
General Exemptions	TC-721	Purchaser	Create
Out-of-State Use	TC-721A	Purchaser
Aviation Fuel	TC-721AV	Purchaser
Beer Tax	TC-721AB	Purchaser
Cannabinoid Products	TC-721CBD	Purchaser
Compressed Natural Gas	TC-721CNG	Purchaser
Direct Pay Permit	TC-721DP	Purchaser
Environmental Assurance Fee	TC-721E	Purchaser
Government Entities	TC-721G	Purchaser	Create
Non-Utah Retailers	TC-721NR	Purchaser
Religious & Charitable Purchases	TC-721RC	Purchaser	Create

Multi-state forms available:

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022
SST Streamlined Sales Tax Certificate	Purchaser	Create	December 21, 2021

Notes:

• Utah uses a mult

Open Vermont

Vermont Sales Tax Exemptions

Exemption Reason	Form	Issued By	XMPT Delivery
Resale, Exempt organization and Direct Pay Permit	S-3	Purchaser	Create
Agriculture	S-3A	Purchaser	Create
Contractors	S-3C	Purchaser	Create
Energy	S-3E	Purchaser
Fuel/Electricity	S-3F	Purchaser	Create
Manufacturing	S-3M	Purchaser	Create
Patient Dental Care	S-3T	Purchaser
Vehicles other than cars	S-3V	Purchaser
Forestry and Wood	S-3W	Purchaser

Multi-state forms available:

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022
SST Streamlined Sales Tax Certificate	Purchaser	Create	December 21, 2021

Notes:

• Vermont uses several standard exemption forms, with specific certificates for different types of exemptions.

• Exemption

Open Virginia

Virginia Sales Tax Exemptions

Exemption Reason	Form	Issued By	XMPT Delivery
Resale	ST-10	Purchaser	Create
Manufacturing	ST-11	Purchaser	Create
Government Entities	ST-12	Purchaser	Create
Medical Organizations	ST-13	Purchaser
Nonprofit Churches	ST-13A	Purchaser	Create
Out-of-State Dealers	ST-14	Purchaser
Forest Products Harvesting	ST-17	Purchaser
Agricultural	ST-18	Purchaser
Shipping/Shipbuilding	ST-19	Purchaser
Nonprofit Organizations	NP-1	State	Forward

Notes:

• Virginia uses specific exemption certificate forms for different types of exemptions, with each form tailored to a particular industry or exemption category.

• For nonprofit organizations to qualify for sales tax exemption, they must apply to Virginia Tax using Form NP-1 and meet specific criteria under Code of Virginia Section 58.1-609.11.

• To qualify, nonprofits must:

Open Washington

Washington Sales Tax Exemptions

Exemption Reason	Form	Issued By	XMPT Delivery
Buyer's Retail Exemption	27 0032	Purchaser	Create
Digital Products and Remote Access	27 0050	Purchaser	Create
Farming	27 0036	Purchaser	Create
Health Care Providers	27 0055	Purchaser	Create
Machinery and equipment used in manufacturing	27 0021	Purchaser	Create
Sales to Tribes	36 0001	Purchaser	Create
Tribal Fishing, Hunting and Gathering	27 0049	Purchaser	Create

Multi-state forms available:

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022
SST Streamlined Sales Tax Certificate	Purchaser	Create	December 21, 2021

Notes:

• There are no

Open West Virginia

West Virginia Sales Tax Exemptions

Exemption Reason	Form	Issued By	XMPT Delivery
Manufacturing Exemption	ST-1	Purchaser	Create
Agricultural Exemption	ST-3	Purchaser	Create
Nonprofit Organization Exemption	ST-5	Purchaser	Create
Government Purchases	ST-4	Purchaser	Create
Resale Exemption	ST-1	Purchaser	Create

Multi-state forms available:

Form	Issued By	XMPT Delivery	Revision
SST Streamlined Sales Tax Certificate	Purchaser	Create	December 21, 2021

Important Notes

• Certificates must be completed in full to be accepted.
• The West Virginia State Tax Department may audit exemption claims.
• Sellers should retain copies of exemption certificates for their records.
• Misus

Open Wisconsin

Wisconsin Sales Tax Exemptions

Exemption Reason	Form	Issued By	XMPT Delivery
General	S-211	Purchaser	Create

Multi-state forms available:

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022
SST Streamlined Sales Tax Certificate	Purchaser	Create	December 21, 2021

Notes

• Certificates must be filled out completely to be valid.
• Exemptions are subject to verification by the Wisconsin Department of Revenue.
• Sellers should keep a copy of the exemption certificate on file for audit purposes.
• Misuse of exemption certificates can lead to penalties and back taxes.
• Nonprofits must provide proof of their tax-exempt status to qualify.

Open Wyoming

Wyoming Sales Tax Exemptions

Exemption Reason	Form	Issued By	XMPT Delivery
General	F0003 (SST)	Purchaser	Create

Multi-state forms available:

Form	Issued By	XMPT Delivery	Revision
SST Streamlined Sales Tax Certificate	Purchaser	Create	December 21, 2021

Notes

• Wyoming uses a single standardized exemption certificate based on the SST form
• Exemption certificates must be renewed every three years in Wyoming
• Sellers must keep exemption certificates on file for at least three years
• The purchaser must provide their Wyoming Sales/Use Tax License Number on the exemption certificate
• For direct pay permits, businesses must apply separately and receive approval from the Department of Revenue
• Taxpayers can verify the validity of exemption certificates through the Wyoming Department of Revenue website
• Religious and charitable organ

Open Multistate Form Overview & Grid

Multistate tax forms, such as those used by the Streamlined Sales Tax (SST) Agreement, the Multi-state Tax Commission (MTC), and the Border States Caucus (BSC), aim to simplify compliance for businesses operating in multiple states. However, their adoption and utility vary significantly across states due to differing tax policies and structures.

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Overview of Key Multistate Tax Forms

1. Streamlined Sales Tax (SST) Form:

   • The SST initiative simplifies sales tax collection for businesses operating in multiple states by standardizing definitions, rates, and filing processes.
   • Participating states allow businesses to register through a central system and file returns via Certified Service Providers (CSPs) or directly with the state.

2. Multi-state Tax Commission (MTC) Form:

   • The MTC facilitates cooperation among member states to address multistate tax issues, such as corporate income and sales taxes. The sales tax exemption form is solely used to document r

Open Border States Caucus (BSC)

The BSC Form

The Border States Uniform Sale for Resale Certificate facilitates tax-exempt purchases for resale in Arizona, California, New Mexico, Texas, and parts of Mexico.

Developed under the NAFTA framework by the Border States Caucus (BSC), it simplifies cross-border transactions in the southwestern U.S. and northern Mexico. Buyers must complete the certificate and provide it to sellers, who must retain it for their records.

As the name indicates, the BSC form is for RESALE only. The BSC form is not available to non-profits, educational, or others entitled to an exemption due to the nature of the organization's purpose.

It applies to tangible goods intended for resale and requires accurate completion to ensure validity. Misuse may result in criminal or civil penalties. Sellers are advised to verify that the goods align with the buyer’s business activities and resale intent. This certificate promotes trade while ensuring compliance with state-specific tax laws.

![SCR-20250407-mwnr.

Open Multistate Tax Commission (MTC)

The MTC form

(Revision: October 14, 2022)

The Multistate Tax Commission Uniform Sales & Use Tax Resale Certificate is a standardized document designed for businesses purchasing goods for resale across multiple states. Accepted by 36 states, it exempts buyers from paying sales tax on items intended for resale, reducing costs and streamlining operations.

As the name indicates, the MTC form is for RESALE only. The MTC form is not available to non-profits, educational, or others entitled to an exemption due to the nature of the organization's purpose.

The certificate requires detailed information, including buyer and seller names, addresses, registration numbers, and a description of goods purchased. It is valid until revoked and must be used in compliance with state-specific laws, as requirements may vary.

Some states, like Illinois and Connecticut, impose limitations on its use. Businesses must ensure proper usage to avoid penalties and report use tax if items are consumed rather than

Open Streamlined Sales Tax (SST)

The SST Form

(Revision: December 21, 2021)

The Streamlined Sales Tax (SST) program, established in 2000, simplifies sales and use tax compliance for businesses operating across multiple states. It emerged to address complexities in tax systems highlighted by Supreme Court cases like Quill Corp. v. North Dakota.

SST is governed by the Streamlined Sales and Use Tax Agreement (SSUTA), which standardizes tax definitions, rates, and administrative processes. Currently adopted by 24 member states, SST offers benefits such as consolidated registration, free tax calculation and filing services through Certified Service Providers (CSPs), and reduced audit risks for volunteer sellers.

Businesses using SST-certified software gain cost savings and streamlined operations. By modernizing tax laws and administration, SST reduces burdens for remote sellers while promoting uniformity in tax compliance.

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Open State Tax Agency Links

The following list provides direct links to each U.S. state's tax agency, where you can find forms and information related to claiming sales and use tax exemptions. These resources provide the foundational background that our AI uses to determine the appropriate documents for your businesses, nonprofits, and other organization.

State	Tax Agency Link
Alabama	Department of Revenue
Alaska	Department of Revenue
Arizona	Department of Revenue
Arkansas	[Department of Finance and Administration](https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales

Open State TINs

The following is a list of state Tax Identification Number (TIN) formats for sales tax reporting in each state. XMPT reinforces these structures whenever possible on forms. If you have a TIN from a state that does not match these formats, and encounter issues in using the platform, please contact us immediately for assistance.

State	Pattern
Alabama	######### (9 digits)
Alaska	YEAR-AK###
Arizona	######## (8 digits)
Arkansas	########-SLS (8 digits-SLS)
California	###-###### (3 digits - 6 digits)
Colorado	########-#### (8 digits-4 digits)
Connecticut	########## (10 digits)
District of Columbia	############ (12 digits)
Florida	##-##########-# (2 digits-10 digits-1 digit)
Georgia	###-###### (3 digits-6 digits)
Hawaii	GE-###-###-####-## (GE-3 digits-3 digits-4 digits-2 digits)
Idaho	######### (9 digits)
Illinois	####-#### (8 digits)
Indiana	##########-### (10 digits-3 digits)
Iowa

Open How long do certs last?

The following table provides general guidance for cert expiration. The columns headed with "XMPT (Months)" indicate the default periods applied by the system, but all of those can be overridden by the seller when they approve the individual certificate.

State	Exemption Certificate Expiration	XMPT (Months)	Resale Certificate Expiration	XMPT (Months)
Alabama	Renew annually	12	Valid for period set (max 48 months)	48
Alaska	Valid until end of calendar year	12	Valid until end of calendar year	12
Arizona	Valid for period set (max 48 months)	36	Valid for period set (max 48 months)	48
Arkansas	No stated expiration period	36	No stated expiration period	48
California	Valid until revoked in writing	36	Valid until revoked in writing	48
Colorado	Valid until cancelled by Department	36	Valid until cancelled by Department	48
Connecticut	3 years	36	3 years	36
D.C.	Expiration stated on Certific