State-by-State Guide to Sales Tax Exemption Rules 

Sales tax exemptions become especially important and often more complicated when businesses operate across multiple states. Whether you’re a buyer claiming an exemption or a seller accepting one, the rules can vary significantly. Each state sets its own criteria, documentation requirements, and renewal policies, making compliance a moving target. This complexity affects both sides of the transaction: buyers must provide accurate, state-specific certificates, while sellers are responsible for verifying and storing them correctly. 

Because of this variation, exemption certificates can be difficult to manage. Staying compliant means keeping up with current state rules. That’s much easier when using reliable government resources or trusted tools like TaxDo, which automate certificate collection and verification to reduce risk and save time. 

Do you want to simplify the process? Our state-by-state guide makes it easy to find the right exemption certificate for your business, with clear information to help you stay compliant. 

Multijurisdiction 

• Common use: Resale across multiple states 

• Certificate: Uniform Sales and Use Tax Exemption/Resale Certificate 

• Note: This form is accepted by several states for resellers who operate in multiple jurisdictions. However, acceptance policies vary, and some states require additional documentation or state-specific forms. Always confirm with the state revenue department before relying solely on this certificate. 

Alabama 

• Common exemptions: Resale, nonprofit, manufacturing 

• Certificate: Form STE‑1 “State Sales and Use Tax Certificate of Exemption”  

• Note: This form covers wholesalers, manufacturers, nonprofits, government contractors, and must be renewed annually. Alabama sellers may accept out-of-state resale certificates and should retain valid ones for at least three years. 

Alaska 

• Common exemptions: Varies by locality — may include nonprofits, government purchases, and resellers 

• Certificate: No statewide form. Local jurisdictions provide their own exemption certificate applications (ARSSTC Local Forms) 

• Note: Alaska has no statewide sales tax, but many local communities impose local taxes and manage exemptions independently. Businesses must apply directly to the relevant municipality for exemption approval. Click here for a directory of community-specific exemption certificates and application forms. 

Arizona 

• Common exemptions: Resale, government, nonprofit, manufacturing (by blanket or specific form) 

• Certificate: Form 5000 (general), 5000A (resale), 5000HC (healthcare nonprofits), 5000M (contractors) 

• Note: Buyers can issue blanket certificates for ongoing use with a vendor. Arizona also permits multijurisdiction certificates, but each form must be fully completed and signed. 

Arkansas 

• Common exemptions: Resale, manufacturing, nonprofit organizations, agricultural use 

• Certificate: Form ST391 (Exemption Certificate) is used for most exemption types 

• Note: Buyers must present a completed ST391 at the time of purchase to claim exemption. Sellers are required to maintain the certificate on file. You can find Arkansas exemption forms here. 

California 

• Common exemptions: Resale, manufacturing, nonprofit, government agencies 

• Certificate: BOE-230 (General Resale Certificate) for resale; various other forms depending on exemption type 

• Note: California requires that exemption certificates include specific language and purchaser information. Sellers must ensure the form is fully completed and retained for audit protection. 

Colorado 

• Common exemptions: Resale, charitable organizations, government, agricultural, manufacturing 

• Certificate: DR 0563 (Colorado Sales Tax Exemption Certificate) 

• Note: Colorado is a home-rule state, meaning some cities manage their own local sales tax and may require separate documentation. Always verify with the specific jurisdiction.  

Connecticut 

• Common exemptions: Resale, nonprofit organizations, government entities, manufacturing 

• Certificate: CERT-119 (Resale Certificate), CERT-113, CERT-101, and others depending on exemption type 

• Note: Connecticut requires buyers to provide the appropriate certificate based on the specific exemption. Sellers must maintain these records for audit purposes.  

Florida 

• Common exemptions: Resale, nonprofit, agricultural, manufacturing, government 

• Certificate: DR-13 (Annual Resale Certificate), DR-5, and others for various exemption types 

• Note: Florida issues an annual resale certificate that must be renewed each year. Verification of a buyer’s certificate can be done through the Florida Department of Revenue’s online system.  

Georgia 

• Common exemptions: Resale, manufacturing, nonprofits, agriculture, government 

• Certificate: ST-5 (Sales Tax Certificate of Exemption) 

• Note: Georgia requires the buyer to provide a completed ST-5 to claim exemption. The seller must retain it for documentation and compliance.  

Iowa 

• Common exemptions: Resale, manufacturing, nonprofits, government agencies 

• Certificate: IA 308 (Sales Tax Exemption Certificate) 

• Note: Iowa requires sellers to retain exemption certificates to substantiate tax-exempt sales. Certificates must be completed and signed by the purchaser.  

Kansas 

• Common exemptions: Resale, manufacturing, nonprofits, government 

• Certificate: Form ST-28 (Exemption Certificate) 

• Note: Kansas sellers should collect a valid exemption certificate for each tax-exempt sale. Certificates must specify the reason for exemption.  

Kentucky 

• Common exemptions: Resale, manufacturing, nonprofits, government 

• Certificate: Form 51A109 (Sales and Use Tax Exemption Certificate) 

• Note: Kentucky sellers must obtain and retain certificates for all exempt sales. Certificates should be properly filled out and signed.  

Louisiana 

• Common exemptions: Resale, manufacturing, nonprofit organizations, government 

• Certificate: R-1368 (Exemption Certificate) 

• Note: Louisiana sellers are required to keep exemption certificates on file. Some local jurisdictions may have additional requirements.  

Maine 

• Common exemptions: Resale, nonprofits, manufacturing, government 

• Certificate: Form ST-5 (Sales Tax Exemption Certificate) 

• Note: Maine sellers must collect exemption certificates for all exempt transactions and maintain them for audit purposes.  

Maryland 

• Common exemptions: Resale, manufacturing, nonprofits, government 

• Certificate: Form ST-4 (Resale or Exemption Certificate) 

• Note: Maryland requires sellers to collect a properly completed exemption certificate for exempt sales. Certificates should be retained for at least 3 years.  

Massachusetts 

• Common exemptions: Resale, nonprofit, government, manufacturing 

• Certificate: Form ST-4 (Resale Certificate) and Form ST-5 (Exempt Purchaser Certificate) 

• Note: Sellers must keep completed forms on file. Buyers must provide the correct form depending on the exemption type. 

Michigan 

• Common exemptions: Resale, nonprofit, agriculture, manufacturing 

• Certificate: Form 3372 (Sales and Use Tax Certificate of Exemption) 

• Note: Michigan does not issue exemption IDs. The seller must keep the completed form on file.  

Minnesota 

• Common exemptions: Resale, nonprofit, manufacturing, agriculture, government 

• Certificate: Form ST3 (Certificate of Exemption) 

• Note: Accepts blanket or single-purchase certificates. Sellers must retain certificates and confirm their validity. 

Mississippi 

• Common exemptions: Resale, nonprofit, manufacturing, agriculture 

• Certificate: Mississippi Sales Tax Exemption Certificate 

• Note: Certificates must be obtained through the Mississippi DOR. Out-of-state certificates are typically not accepted. 

Missouri 

• Common exemptions: Resale, nonprofit, government, manufacturing 

• Certificate: Form 149 (Sales and Use Tax Exemption Certificate) 

• Note: Some buyers may use exemption letters instead of the form.  

Nebraska 

• Common exemptions: Resale, nonprofit, manufacturing, agriculture, government 

• Certificate: Form 13 (Nebraska Resale or Exempt Sale Certificate) 

• Note: Sellers must ensure certificates are completed properly and kept for audit purposes. 

Nevada 

• Common exemptions: Resale, nonprofit (limited), manufacturing 

• Certificate: Nevada Resale Certificate or Multistate Uniform Sales & Use Tax Certificate 

• Note: Only businesses with a valid Nevada Sales Tax Permit may use resale certificates.  

New Jersey 

• Common exemptions: Resale, nonprofit, government, manufacturing 

• Certificate: Form ST-3 (Resale Certificate), Form ST-5 (Exempt Organization Certificate) 

• Note: New Jersey requires that exemption certificates be properly completed and maintained in records for audit purposes.  

New Mexico 

• Common exemptions: Resale, nonprofit, manufacturing 

• Certificate: NTTC (Nontaxable Transaction Certificate) 

• Note: Buyers must apply for NTTCs through the New Mexico Taxation & Revenue Department. Sellers must obtain and retain NTTCs to support nontaxable transactions. 

New York 

• Common exemptions: Resale, nonprofit, government, manufacturing 

• Certificate: Form ST-120 (Resale Certificate), Form ST-119.1 (Exempt Organization Certificate) 

• Note: Sellers must keep completed and signed forms on file for at least three years after the sale.  

North Carolina 

• Common exemptions: Resale, nonprofit, manufacturing, government 

• Certificate: E-595E (Streamlined Sales and Use Tax Agreement Certificate of Exemption) 

• Note: North Carolina accepts the SST form. Sellers must verify exemption validity and keep certificates on file. 

North Dakota 

• Common exemptions: Resale, nonprofit, government, manufacturing 

• Certificate: Streamlined Sales Tax Exemption Certificate or state-specific version 

• Note: North Dakota is a member of the Streamlined Sales Tax Project (SSTP) and accepts the SST form.  

Ohio 

• Common exemptions: Resale, nonprofit, manufacturing, agriculture 

• Certificate: STEC-B (Blanket Exemption Certificate), STEC-U (Unit Exemption Certificate) 

• Note: Sellers are required to collect and retain exemption certificates to validate exempt sales.  

Oklahoma 

• Common exemptions: Resale, nonprofit, manufacturing 

• Certificate: Oklahoma Resale Exemption Certificate, or state-specific exemption letter 

• Note: Oklahoma requires exemption certificates to be renewed periodically and retained for audit.  

Pennsylvania 

• Common exemptions: Resale, nonprofit, manufacturing, government 

• Certificate: REV-1220 (Exemption Certificate) 

• Note: Sellers must accept properly completed certificates and retain them for six years. 

Rhode Island 

• Common exemptions: Resale, nonprofit, manufacturing, government 

• Certificate: Form CERT-103 (Resale Certificate), Form EXEMPT-104 (Exemption Certificate) 

• Note: Exemption certificates must be complete and valid. Sellers should retain records for audit purposes. 

South Carolina 

• Common exemptions: Resale, manufacturing, nonprofits, government 

• Certificate: ST-8 (Sales Tax Exemption Certificate) 

• Note: South Carolina requires exemption certificates to be completed and retained by the seller. Not all exemptions apply automatically.  

South Dakota 

• Common exemptions: Resale, government, nonprofits 

• Certificate: Streamlined Sales Tax Exemption Certificate 

• Note: As a Streamlined Sales Tax state, South Dakota accepts the SST Exemption Certificate.  

Tennessee 

• Common exemptions: Resale, manufacturing, nonprofits, agriculture 

• Certificate: Certificate of Resale or specific exemption forms from the TN Department of Revenue 

• Note: Exemption certificates must be verified and kept on file by the seller.  

Texas 

• Common exemptions: Resale, manufacturing, agriculture, nonprofits, government 

• Certificate: Texas Sales and Use Tax Resale Certificate (Form 01-339) 

• Note: Texas requires a properly completed certificate for tax-exempt purchases. Sellers must maintain records.  

Utah 

• Common exemptions: Resale, manufacturing, nonprofits, government 

• Certificate: Utah Exemption Certificate (Form TC-721) 

• Note: Utah also accepts the Streamlined Sales Tax form. The seller must maintain documentation.  

Vermont 

• Common exemptions: Resale, manufacturing, nonprofits, government 

• Certificate: S-3A or Streamlined Sales Tax Exemption Certificate 

• Note: Vermont is a member of SSUTA and accepts the SST form. Documentation must be retained by the seller.  

Virginia 

• Common exemptions: Resale, manufacturing, nonprofits, agriculture 

• Certificate: Form ST-10 (Resale) and others for specific purposes 

• Note: The correct exemption form must match the purpose of the purchase. Sellers must retain copies.  

Washington 

• Common exemptions: Resale, manufacturing, agriculture, government 

• Certificate: Reseller Permit issued by Washington Department of Revenue 

• Note: Washington uses a verified Reseller Permit rather than a traditional certificate form.  

Washington D.C. 

• Common exemptions: Resale, nonprofits, government 

• Certificate: Certificate of Resale (OTR-368) and other forms depending on exemption type 

• Note: DC requires sellers to obtain and keep valid exemption documentation.  

West Virginia 

• Common exemptions: Resale, nonprofits, government 

• Certificate: Streamlined Sales Tax Exemption Certificate or Form F0003 

• Note: West Virginia accepts both the SST form and its own certificate. Retain proper documentation.  

Wisconsin 

• Common exemptions: Resale, manufacturing, nonprofits, agriculture 

• Certificate: Form S-211 (Sales and Use Tax Exemption Certificate) 

• Note: Wisconsin accepts the SST form but prefers its own certificate. Sellers must verify and retain forms.  

Wyoming 

• Common exemptions: Resale, manufacturing, government, nonprofits 

• Certificate: Streamlined Sales Tax Exemption Certificate or state-specific form 

• Note: Wyoming accepts the SST certificate and has state-specific guidance depending on exemption type.  

Conclusion 

Navigating sales tax exemptions across multiple states is no small task. With each state setting its own rules, forms, and documentation requirements, staying compliant can quickly become overwhelming, especially for businesses operating in multiple jurisdictions. Failing to collect, verify, or maintain proper exemption certificates can lead to audits, penalties, and missed savings. 

That is why it is essential to stay informed and organized. While our state-by-state guide provides a solid foundation, keeping up with ever-changing tax regulations requires reliable support. 

TaxDo offers a streamlined solution with tools that automate certificate collection, filing, and verification. This allows you to focus on running your business while maintaining full compliance. 

Ready to simplify your exemption process? Try TaxDo and take the guesswork out of sales tax compliance.