Sales Tax Exemptions

Georgia

Resale Exemption:

Please submit Georgia Resale Exemption Certificate ST-5 or
ST-5 SST Streamlined Sales and Use Tax Certificate of Exemption.

Nonprofit Exemption:

Purchases by nonprofit entites are exempt from sales tax only if items will be resold (as for a fundraiser). Use the Resale forms above. Purchases made by a religious institution for its own use are subject to Georgia sales and use tax. See the Georgia Department of Revenue's Sales Tax Bulletin - Fundraising Activities Conducted by Nonprofit Entities.

Once on file, these certificates do not expire unless the information changes.

Illinois

Resale Exemption:

Please submit Illinois Form CRT-61. Other forms or statements may be used, but only if they contain the same information as Form CRT-61. Certificates of Resale should be updated at least every three years.

Nonprofit Exemption:

Please submit either:

• a copy of your organization's exemption certificate issued by IDOR or
• your "E" number. (In this case, before completing the transaction, we will verify with the Illinois Department of Revenue before shipping the order.)

Qualifying sales must be to the organization itself, not its members or representatives. For more information, see 86 Ill. Adm. Code 130.2005 Subsection k Paragraph 1.

Please note that products that will be resold by nonprofit organizations do not generally qualify for a Religious or other Nonprofit exemption, except under strictly limited fundraising circumstances. Please see the Illinois Department of Revenue FAQ, especially the section "What if an exempt organization sells items?". If you are collecting sales tax on your sales, please complete and submit the form CRT-61 (above) with the information from your Sales Tax License. This is the proper method of claiming exemption for products that will be resold if you do not qualify for the strictly limited fundraising exception.

Indiana

Resale Exemption:

Please submit Indiana Department of Revenue form ST-105 (State Form 49065) or
Streamlined Sales and Use Tax Agreement Certificate of Exemption (SSTGB Form F0003)

Nonprofit Exemption (including churches and other religious organizations)

Beginning Jan. 1, 2023, exemption certificates (Form NP-1) will no longer be mailed. Nonprofit customers should no longer use Form ST-105 as the option for nonprofits will be removed. With this change, nonprofit customers will need to go through INTIME to request Form NP-1 as a replacement for Form ST-105. (Previously issued ST-105s will remain valid.) Nonprofit customers who are not registered will need to create an INTIME account to access their exemption certificates. See instructions on creating an INTIME logon.

Kansas

Resale Exemption:

Please submit a Kansas exemption certificate (ST-28A) or Form PR-78SSTA (Streamlined Sales Tax Agreement Certificate of Exemption). For drop shipping into Kansas, Form ST-28M may apply.

Nonprofit Exemption:

• A registered exempt entity must provide a completed, signed copy of its PR-78.
• An exempt organization not registered in Kansas (e.g., if you are headquartered/billing to another state but shipping to Kansas) may be eligible to claim exemption using form PR28.

Kentucky

Resale Exemption:

Please submit a Kentucky Resale Certificate Form 51A105 (1-23 revision) or Streamlined Sales Tax Agreement Certificate of Exemption.

Nonprofit Exemption:

Please submit the Kentucky Purchase Exemption Form.

Louisiana

Resale Exemption:

Please submit a copy of Louisiana form R-1042 or its electronic equivalent. Businesses may reprint their Louisiana Resale Certificate through LaTAP on the LDR website. See LaTAP FAQs for more information. Once granted, Louisiana resale certificates are valid for up to two years. If your certificate expires, you'll need to renew it and provide us a copy of the renewed certificate.

Nonprofit Exemption:

None

Maryland

Resale Exemption:

Although there is no specific form for a Maryland resale certificate, it must include a signed statement that the purchase is intended for resale, the purchaser's name and address, and the purchaser's Maryland sales and use tax registration number. Find one suggested form here.

Nonprofit Exemption:

Certificates issued by the Maryland Department of Revenue to nonprofit religious, educational, and charitable organizations, nonprofit cemeteries, credit unions, qualifying veterans organizations and volunteer fire companies or rescue squads are printed on white paper with blue ink and contain an expiration date of September 30, 2022. Certificates issued to governmental entities are printed on white paper with red ink and contain no expiration date.

An organization may use its exemption certificate to purchase tangible personal property that will be used in carrying on its work. This includes office supplies and equipment and supplies used in fundraising activities, but does not include items used to conduct an "unrelated trade or business" as defined by Section 513 of the U.S. Internal Revenue Code.

The exemption certificate is a wallet-sized card, bearing the holder's eight-digit exemption number and an expiration date.

In order to make a tax-exempt sale, we must record the organization's name and certificate number on the record of sale. We must also see the exemption certificate before completing the sale.

Michigan

Resale Exemption:

Please submit a completed Michigan Department of the Treasury Sales and Use Tax Certificate of Exemption 3372. Check box 2 in Section 3 (For Resale at Retail) and provide your Sales Tax License Number.

Churches

Churches purchasing for their own use (not resale) may provide:

1. a completed Michigan Sales and Use Tax Certificate of Exemption (Form 3372) with box 5 checked in Section 3, or
2. Alternatively, in lieu of a certificate of exemption, the church may provide information to the seller, in paper or electronic format, identifying both the reason for claiming the exemption (including its sales tax license number if the exemption claim is for resale and the purchaser has a sales tax license) and the purchaser.

Church gift shops are retailers and should submit Form 3372 indicating "For Resale at Retail" as the Basis for Exemption Claim, with a Sales Tax License Number.

Nonprofit Exemption:

501(c)(3) and 501(c)(4) organizations other than churches, nonprofit schools, nonprofit hospitals, or governmental agencies must provide:

1. Proof that they are exempt under these codes by the Internal Revenue Service:
   1. Either the letter issued by the Michigan Department of Treasury (prior to June 1994), or
   2. Your federal determination as a 501(c)(3) or 501(c)(4) organization.
2. A certificate of exemption (Michigan Department of Revenue form 3372) stating that the property will be used or consumed in carrying out the operations of the organization. We may also accept the Uniform Sales and Use Tax Certificate approved by the Multistate Tax Commission, the Streamlined Sales and Use Tax Agreement Certificate of Exemption, the same information in another format from the purchaser, or resale or exemption certificates or other written evidence of exemption authorized by another state or country. See Common Sales and Use Tax Exemptions and Requirements.

Minnesota

Resale or Nonprofit Exemption:

Please submit Exemption Certificate Form ST-3

1. Organizations that may furnish a certificate without an exempt status number include churches, schools, and educational organizations such as scouts, 4-H Clubs, YMCAs, YWCAs, and PTAs.
2. Organizations that must furnish a certificate that includes an exempt status number include charitable organizations such as hospitals, nursing homes, day activity centers, United Way agencies, senior citizen groups, and youth athletic programs such as Little League and hockey.

Nebraska

Resale or Nonprofit Exemption:

Please submit Nebraska Resale or Exempt Sale Certificate Form 3.

New Jersey

Resale Exemption:

Please submit a New Jersey DOR Resale Certificate Form ST-3, Resale Certificate for Non-New Jersey Sellers, the Streamlined Sales and Use Tax Certificate of Exemption, or the Uniform Sales & Use Tax Certificate - Multijurisdiction

Nonprofit Exemption:

Please submit a copy of your state-issued Exempt Organization Certificate (Form ST-5).

North Carolina

Resale Exemption:

Please submit a completed North Carolina Form E-595E, Streamlined Sales and Use Tax Agreement Certificate of Exemption

Nonprofit Exemption:

North Carolina law does not exempt nonprofit organizations from payment of sales and use tax on items they purchase for use.

Ohio

Resale or Nonprofit Exemption:

Please submit a completed Blanket Exemption Certificate. The State of Ohio also allows us to accept the Streamlined Sales & Use Tax Exemption Certificate or the Multistate Tax Commission Uniform Sales and Use Tax Certificate.

Pennsylvania

Resale Exemption:

Please submit a completed REV-1220 PA Exemption Certificate.

Please note that this is not the same as your Sales Tax License, though that document may provide the Account ID that we need on the REV-1220.

There is no requirement to replace blanket exemption certificates after a certain period of time. However, because the seller is only required to retain an exemption certificate for four years from the date of the exempt sale, a vendor may periodically request another certificate. Exempt organizations may want to check with a vendor to make sure that the firm did not purge its files and continues to have a current certificate on file.

Nonprofit Exemption (including churches):

Please submit a properly completed REV-1220 PA Exemption Certificate. Note that this is not the Certificate of Exempt Status that gives you your Account ID Number, but you will need that number to complete the REV-1220. View a guide for completing the REV-1220 on PA.gov.

If your organization will ever make exempt purchases worth $200 or more, please submit Pennsylvania form REV-1715 to certify exempt use of the product.

• Please complete only the Customer's Declaration section of this form. We will keep it on file and complete the Vendor's Declaration for each order when it applies.
• Find this form here: https://www.revenue.pa.gov/FormsandPublications/FormsforBusinesses/SUT/Documents/rev-1715.pdf

Note that exempt purchases must be paid for directly from the organization's funds.

Instructions for correctly completing the form REV-1220:
Using our online system (the orange button above or a link in a request we sent you), answer the questions as follows:

1. "How many transactions are covered under this certificate?": Choose Multiple Transactions. If you choose Single Purchase, you will have to submit a new form every time you order.
2. "Property and services purchased or leased using this certificate are exempt from tax because…": Select option 2, "Purchaser is a governmental, educational, charitable, or other organization that may purchase property or services exempt from tax"
3. "Please select one of the following that best describes purchaser": Select option K. Religious Organization, L. Nonprofit Educational Institution, or M. Charitable Organization according to what your Certificate says.
4. "Please provide Purchaser's sales tax exemption number, direct pay permit number, diplomatic ID number, or other account number": Fill in your Sales Tax Exemption Number, issued by the state of Pennsylvania, which should be 8 digits starting with "75". It may be labeled "Account ID" on your Certificate of Sales Tax Exemption. Please note that this is different from your federal EIN (Employer Identification Number), which is requested further down the form.
5. "Please verify purchaser's EIN. Correct EIN information if in error or provide EIN if not displayed": Fill in your Federal EIN.

On the paper/PDF version of the form REV-1220:

1. Mark STATE AND LOCAL SALES AND USE TAX at the top.
2. Mark PENNSYLVANIA TAX BLANKET EXEMPTION CERTIFICATE (USE FOR MULTIPLE TRANSACTIONS) If you choose Unit Exemption or Single Purchase, you will have to submit a new form every time you order.
3. Under "Property and services purchased or leased using this certificate are exempt from tax because:", check box 2 "Purchaser is a/an:"
4. In the blank after this phrase, fill in one of the following organization types: Religious Organization, Nonprofit Educational Institution, or Charitable Organization according to what your Certificate says.
5. In the next blank after "holding Sales Tax Exemption Number", fill in your Sales Tax Exemption Number, issued by the state of Pennsylvania, which should be 8 digits starting with "75". It may be labeled "Account ID" on your Certificate of Sales Tax Exemption. Please note that this is different from your federal EIN (Employer Identification Number), which is requested further down the form.
6. Fill in the exempt organization's name as Name of Purchaser or Lessee
7. Fill in your Federal EIN.
8. Date the form.
9. Fill in your organization's address.
10. Print the form, sign it, scan it, and send it to sales@printeryhouse.org as a PDF. If you don't have a scanner or copier that scans, you can also use the Genius Scan app on a smart phone. A clear photograph may also be acceptable.

Virginia

Resale Exemption:

Please submit a completed Virginia Form ST-10

Nonprofit Exemption:

For Churches: Form ST-13A. Churches or other nonprofit organizations registered with the state may also submit their state-issued exemption certificate, available through Virginia Nonprofit Online.

Wisconsin

Resale or Nonprofit Exemption:

Resellers and organizations holding a Certificate of Exempt Status (CES) number, please submit Wisconsin's Electronic Sales and Use Tax Exemption Certificate or the printed Wisconsin Sales and Use Tax Exemption Certificate S-211. Also see the Instructions for this form.

Exempt Organization CES Numbers must be 15 digits starting with 008.