Sales and Use Tax Registration

Obtain Tax Ids & Tax Exemption Certificates

Obtaining needed sales and use tax permits is a required step for all businesses and nonprofits. The government penalizes companies that do not comply with the laws to collect and remit tax. This guide summarizes some of our nationwide expertise in helping clients obtain tax ids, get exemption certificates, and maintain sales tax compliance. Depending on your organization's activities, the following licenses may be needed:

  • Sales Tax Registration
  • Sales & Use Tax Ids
  • Sales Tax Vendor ID Number
  • Sales Tax Exemption Certificate
  • Reseller Certificate
  • Reseller Tax Id
  • Reseller Permit
  • Nonprofit Sales & Use Tax Exemption Certificate

Introduction to Sales & Use Tax

Sales tax is tax on the consumption of goods or services, most often levied to the final purchaser at the time of sale. Contrary to popular belief, sales tax is not limited to retail sales. Services, leases, rentals, online sales, and other transactions can be subject to sales tax, as defined by the taxing authority. Sales tax can be levied simultaneously by state, county, and municipal agencies, so the final sales tax charged is the sum of these rates.

Use tax goes hand-in-hand with sales tax. Use tax is a consumption tax imposed on the consumer for out-of-state tangible personal property that is used, consumed, or stored in the state. Use taxes are self-assessed. Typically applications for sales tax ids and use tax ids are consolidated into one form.

Exemptions from sales and use tax are frequently available to resellers, nonprofits, and others. While in some jurisdictions your organization must expressly apply for an exemption, in others your organization need only present the required paperwork to the seller at the time of sale.

Nexus is the technical term for when you have legal obligations to collect and remit sales and use tax in a given state. The burden of collecting sales tax is on the seller not the buyer, which means that businesses and nonprofits are responsible for which geographies and transactions they are required to collect tax. The definition varies by governing authority, but in general it is a good idea to review your sales and use tax nexus when:

  • You set up your business.
  • You open a physical location in a new state.
  • You hire an employee or contractor in a new state.
  • You partner with an affiliate in a new state.
  • You store products, distribute products, or work with a drop-shipper in a new state.
  • You attend a trade show in a new state.
  • Your company changes its busines structure (e.g. LLC to corporation)

Where Sales & Use Tax is Levied

Forty-five states and the District of Columbia impose sales taxes (or similar taxes, which we'll refer to as sales tax for simplicity). Alaska, Delaware, Montana, New Hampshire, and Oregon do not collect sales and use taxes, but all other states mandate some form of sales and use tax registration for qualifying businesses.

Not all sales and use taxes are levied or administered by the state. There are ~11,000 sales tax jurisdictions in the Unites States... most of these are counties, municipalities, and other localities. Some states simplify administration by collecting local sales tax, but in states like Arizona even cities ("non-program cities") administer their own sales tax.

Getting Sales Tax Ids

In each jurisdiction where registration is required, the seller applies for a sales tax id, collects sales tax, and remits the tax to the governing agency. You get a Sales Tax ID Number from the Department of Revenue (or similar agency) by submitting the appropriate application and supporting documentation. Most states require businesses to register with the state (either incorporate or foreign qualify) prior to applying for a sales and use tax account, and many states also ask for the IRS-issued EIN number as a part of tax registration.

Different states may refer to sales and use tax registration as a tax account, license, or permit, so it is important to keep this terminology straight when registering in multiple states. The majority of states do not require a fee with registration, however, there are several states that charge a small fee.

Some state-specific examples of the variation in the registration process include:

  • Colorado, Connecticut, Florida, Hawaii, Indiana, Rhode Island, South Carolina, Wisconsin, and Wyoming have fees for registration.
  • Hawaii collects a General Excise Tax in place of a traditional sales tax.
  • Wisconsin charges $20 for the first tax permit, but there is no fee for additional permits.
  • Colorado’s registration fees depend on the time of year when you register and range from $4-$16.

Getting Sales Tax Exemption Certificates

Most often, but not always, the buyer is responsible for presenting evidence of tax exempt status at the time of transaction. To do this, nonprofits, wholesalers, and others who qualify from tax exempt certificates create an organized packet listing each tax-exempt identification number and the appropriate certificate to present. Consider using the Uniform Sales & Use TaxExemption/Resale Certificate (Multijurisdiction).

Nonprofits should not assume they are exempt from paying sales and use tax or from collecting sales tax on sales. In most cases, nonprofits can obtain exemptions from transactions relating to their charitable mission. The chart below outlines each state-level process for obtaining exemption. In addition, there are limits to granted exemptions based on whether the nonprofit is the purchaser, seller, the type of nonprofit, and the type of transaction.

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Key Terms

Excise Tax - Excise taxes are paid on specific goods or activities (e.g. cigarettes, gasoline, highway usage by trucks). They are separate and in addition to sales & use tax.Nexus - Sales tax nexus answers the question 'Am I required to register for sales tax?' Each agency (such as a state) has slightly different requirements for when a business is required to register.Sales Tax - Sales tax is a tax on sales or on the receipts from sales.Transaction Privilege Tax (Arizona) - Arizona imposes transaction privilege tax, which is very similar to sales tax. The main difference is that it applies to the seller rather than the purchaser. It is calculated based on gross receipts for the business.Use Tax - Use tax is sales tax imposed on the consumer for out-of-state tangible personal property that is used, consumed, or stored in the state.Value Added Tax (VAT) - Value-added tax is a consumption tax. In contrast to sales & use tax that are charged to the final consumer, VAT is charged at each stage of production. VAT is applicable in the European Union.

Overview By State

Alabama

Register for Sales & Use Tax Accounts:

Agency Alabama Department of Revenue
Form

Form COM:101: Combined Registration Application

Filing Method

Form or online

State Fee

$0


Detailed Alabama Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Agency Alabama Department of Revenue
Form

ST: EX-A1: Application for Sales Tax Certificate of Exemption and Instructions

State Fee

$0

Notes

Certain organizations are exempt as defined by special acts of the state legislature: see Rule 810-6-3-.07.05.


Detailed Alabama Nonprofit Sales Tax Exemption Info

Alaska

Register for Sales & Use Tax Accounts:

Not required

Alaska does not have sales and use taxes at the state level. However, some local jurisdictions impose local sales taxes.


Detailed Alaska Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Not required

Alaska does not currently have a state level sales tax.


Detailed Alaska Nonprofit Sales Tax Exemption Info

Arizona

Register for Sales & Use Tax Accounts:

Agency Arizona Department of Revenue
Form

Form JT-1: Joint Tax Application

Filing Method

Form or online

Notes

Business entities can register for transaction privilege tax (sales tax), use tax, and withholding/unemployment taxes through the joint tax application form.


Detailed Arizona Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Agency Arizona Department of Revenue
Notes

Arizona does not offer an overall exemption for nonprofits, but they allow exemptions in some circumstances. For a list of the few available exemptions, contact the Arizona Department of Revenue.


Detailed Arizona Nonprofit Sales Tax Exemption Info

Arkansas

Register for Sales & Use Tax Accounts:

Agency Arkansas Department of Finance and Administration
Form

Form AR-1R: Combined Business Tax Registration

Filing Method

Form or online


Detailed Arkansas Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Agency Arkansas Department of Finance and Administration
Form

SSTGB Form F0003: Exemption Certificate

Instructions

Streamlined Sales and Use Tax Agreement Certificate of Exemption Instructions

Notes

Arkansas does not offer a general exemption application for nonprofits, but charitable sales are exempted under certain conditions. The certificate of exemption can be used to exempt an organization from sales tax in a specific purchase.


Detailed Arkansas Nonprofit Sales Tax Exemption Info

California

Register for Sales & Use Tax Accounts:

Agency California State Board of Equalization
Filing Method

In-person or online.

State Fee

$0

Notes

Sales and use tax registration is know as a seller's permit in California.


Detailed California Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Agency California State Board of Equalization
Form

http://www.boe.ca.gov/sutax/staxforms.htm#Certificates

Instructions

Pub-18: Tax Tips for Nonprofit Organizations and Pub-61: Sales and Use Taxes: Exemptions and Exclusions

State Fee

$0

Notes

California provides some forms for specific exemptions, but nonprofits should make a special request application including: Organization type, a letter describing your practices and activities, letters from the California Franchise Tax Board and the IRS to verify your tax exempt status, and a copy of the organizations articles of incorporation or bylaws. Prior to filing this request, organizations must have obtained 501(c) exemption as well as California Franchise Tax exemption.


Detailed California Nonprofit Sales Tax Exemption Info

Colorado

Register for Sales & Use Tax Accounts:

Agency Colorado Department of Revenue
Form

Form CR-0100: Colorado Sales Tax Withholding Account Application

Filing Method

Form or online

State Fee

$4-$16 depending on when you register.

Notes

A $50 deposit is required to register for a retail sales tax license.


Detailed Colorado Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Agency Colorado Department of Revenue
Form

DR 0715: Application for Sales Tax Exemption and Form DR-0716: Statement of Non-Profit - Church, Synagogue, or Organization

State Fee

$0

Notes

Colorado organizations can apply for state sales tax exemption if they have an IRS determination letter. If approved, you will receive a Certificate of Exemption.


Detailed Colorado Nonprofit Sales Tax Exemption Info

Connecticut

Register for Sales & Use Tax Accounts:

Agency Connecticut Department of Revenue Services
Form

Form REG-1: Business Taxes Registration Application

Filing Method

Form or online

State Fee

$100 for sales and use tax


Detailed Connecticut Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Not required

Upon receiving an IRS determination letter, Connecticut nonprofits are automatically exempt from state sales tax. Organizations must follow the guidelines in Guide SN 95(10). This includes providing sellers with a copy of CERT-119: Purchases of Tangible Personal Property and Services by Qualifying Exempt Organizations.


Detailed Connecticut Nonprofit Sales Tax Exemption Info

Delaware

Register for Sales & Use Tax Accounts:

Not required

Delaware does not have sales and use taxes at the state level.


Detailed Delaware Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Not required

Delaware does not collect sales tax. However, nonprofits still need to register with Division of Revenue, the Division of Unemployment Insurance and the Office of Workers' Compensation. You will file Form CRA: Combined Registration Application.


Detailed Delaware Nonprofit Sales Tax Exemption Info

District of Columbia

Register for Sales & Use Tax Accounts:

Agency D.C. Office of Tax and Revenue
Form

FR-500: Combined Business Tax Registration

Filing Method

Form or online

State Fee

$0


Detailed District of Columbia Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Agency D.C. Office of Tax and Revenue
Form

FR-164: Application for Exemption

State Fee

$0


Detailed District of Columbia Nonprofit Sales Tax Exemption Info

Florida

Register for Sales & Use Tax Accounts:

Agency Florida Department of Revenue
Form

Form DR-1: Florida Business Tax Application

Filing Method

Form or online

State Fee

$5 for sales tax registration


Detailed Florida Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Agency Florida Department of Revenue
Form

DR-5: Application for a Consumer's Certificate of Exemption

State Fee

$0

LawChapter 212, Florida Statutes
Notes

Certain not-for-profit organizations are exempt from sales and use tax on purchases and rentals of tangible personal property if that property is used in carrying out the organization's not-for-profit activities. See the form for information on the available exemptions.


Detailed Florida Nonprofit Sales Tax Exemption Info

Georgia

Register for Sales & Use Tax Accounts:

Agency Georgia Department of Revenue
Filing Method

Online


Detailed Georgia Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Agency Georgia Department of Revenue
Notes

Georgia currently does not provide a general sales or use tax exemption. A few exemptions exist for nursing homes, hospices, hospitals, and other organizations, and you can contact the Georgia Department of Revenue for a full list.


Detailed Georgia Nonprofit Sales Tax Exemption Info

Hawaii

Register for Sales & Use Tax Accounts:

Not required

Hawaii does not have a sales tax, but instead collects a general excise tax from businesses. Form BB-1 should be used to apply for general excise and use taxes.


Detailed Hawaii Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Agency Hawaii Department of Taxation
Form

G-6: Application for Exemption from General Excise Taxes

Instructions

http://tax.hawaii.gov/forms/a1_b2_1geuse/

State Fee

$20 unless you already have a Hawaii GET tax ID number.

Notes

Hawaii does not have sales tax; instead, it has general excise tax (GET).Hawaii does not have sales tax; instead, it has general excise tax (GET).


Detailed Hawaii Nonprofit Sales Tax Exemption Info

Idaho

Register for Sales & Use Tax Accounts:

Agency Idaho State Tax Commission
Form

Form IBR-1: Idaho Business Registration

Filing Method

Form or online


Detailed Idaho Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Agency Idaho State Tax Commission
Notes

Currently, most Idaho nonprofit organizations must pay and collect sales tax. For a list of exempt organizations, visit Idaho Tax Commission Brochure #50: Nonprofit Groups & Churches.


Detailed Idaho Nonprofit Sales Tax Exemption Info

Illinois

Register for Sales & Use Tax Accounts:

Agency Illinois Department of Revenue
Form

Form REG-1: Illinois Business Registration Application

Filing Method

Form or online

Notes

For sales tax registration, also attach schedule REG-1-L: Business Site Location Information.


Detailed Illinois Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Agency Illinois Department of Revenue
Form

STAX-1: Application for Sales Tax Exemption

State Fee

$0


Detailed Illinois Nonprofit Sales Tax Exemption Info

Indiana

Register for Sales & Use Tax Accounts:

Agency Indiana Department of Revenue
Filing Method

Form or online.

State Fee

$25 fee for sales tax registration


Detailed Indiana Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Agency Indiana Department of Revenue
Form

NP-20: Nonprofit Application for Sales Tax Exemption

State Fee

$0

Notes

This form is due within 120 days of incorporation, and you must attach your IRS determination letter.


Detailed Indiana Nonprofit Sales Tax Exemption Info

Iowa

Register for Sales & Use Tax Accounts:

Agency Iowa Department of Revenue
Form

Iowa Business Tax Permit Registration

Filing Method

Form or online

State Fee

$0


Detailed Iowa Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Not required

Iowa nonprofits receive limited exemption from sales tax. Sales made to nonprofits are not exempt from sales and use tax. The exception is private nonprofit schools do not pay sales tax on the purchase of goods and taxable services used for educational purposes. Also, sales made by educational, religious, or charitable organizations are exempt on proceeds expended for qualifying educational, religious, or charitable purposes.


Detailed Iowa Nonprofit Sales Tax Exemption Info

Kansas

Register for Sales & Use Tax Accounts:

Agency Kansas Department of Revenue
Form

Form CR-16: Business Tax Application

Filing Method

Form or online


Detailed Kansas Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Agency Kansas Department of Revenue
Form

Online

InstructionsListing of entities and organizations qualified for Kansas sales tax exemption status and Publication KS-1520
State Fee

$0

Notes

Not all 501(c)(3) organizations are eligible for exemption. Use the online system to file for exemption.


Detailed Kansas Nonprofit Sales Tax Exemption Info

Kentucky

Register for Sales & Use Tax Accounts:

Agency Kentucky Department of Revenue
Form

Form 10A100: Kentucky Tax Registration Application

Filing Method

Form or online


Detailed Kentucky Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Agency Kentucky Department of Revenue
Form

Form 51A125: Application for Purchase Exemption

State Fee

$0

Notes

Include a copy of your articles of incorporation and IRS Determination Letter.


Detailed Kentucky Nonprofit Sales Tax Exemption Info

Louisiana

Register for Sales & Use Tax Accounts:

Agency Louisiana Department of Revenue
Form

Form CR-1: Application for Louisiana Revenue Account Number

Filing Method

Form or online


Detailed Louisiana Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Agency Louisiana Department of Revenue
Form

Form R-1048: Application for Exemption from Collection of Louisiana Sales Tax at Certain Fund-Raising Activities

State Fee

$0

Notes

In general, Louisiana nonprofits are not exempt from sales and use tax. You can request an exemption for a fundraiser. This exemption should be filed at least 2 weeks prior to a fundraising activity.


Detailed Louisiana Nonprofit Sales Tax Exemption Info

Maine

Register for Sales & Use Tax Accounts:

Agency Maine Revenue Services
Filing Method

Form or online.


Detailed Maine Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Agency Maine Revenue Services
Form

Find the form for your type of organization

Notes

Maine has a large number of sales tax exemptions, and you will file a form specific to your type of organization.


Detailed Maine Nonprofit Sales Tax Exemption Info

Maryland

Register for Sales & Use Tax Accounts:

Agency Comptroller of Maryland
Form

Form CRA: Combined Registration Application

Filing Method

Form or online


Detailed Maryland Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Agency Comptroller of Maryland
Form

Form CRA: Combined Registration Application

State Fee

$0

Notes

Must have IRS tax determination letter first.


Detailed Maryland Nonprofit Sales Tax Exemption Info

Massachusetts

Register for Sales & Use Tax Accounts:

Agency Massachusetts Department of Revenue
Filing Method

Online


Detailed Massachusetts Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Agency Massachusetts Department of Revenue
Form

http://www.mass.gov/dor/forms/restricted-forms-notice.html

Notes

The Massachusetts Department of Revenue sends your organization a copy of Form ST-2: Certificate of Exemption upon filing Form TA-1.


Detailed Massachusetts Nonprofit Sales Tax Exemption Info

Michigan

Register for Sales & Use Tax Accounts:

Agency Michigan Department of Treasury
Form

Form 518: Registration for Michigan Taxes

Filing Method

Form or online


Detailed Michigan Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Not required

Michigan nonprofits are automatically exempt from state sales and use tax. Simply complete and present Form 3372: Michigan Sales and Use Tax Certificate of Exemption to sellers and vendors.


Detailed Michigan Nonprofit Sales Tax Exemption Info

Minnesota

Register for Sales & Use Tax Accounts:

Agency Minnesota Department of Revenue
Form

Form ABR: Application for Business Registration

Filing Method

Form or online


Detailed Minnesota Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Agency Minnesota Department of Revenue
Form

Form ST16: Application for Exempt Status

State Fee

$0


Detailed Minnesota Nonprofit Sales Tax Exemption Info

Mississippi

Register for Sales & Use Tax Accounts:

Agency Mississippi Department of Revenue
Filing Method

Form or online.


Detailed Mississippi Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Agency
Notes

Mississippi nonprofit organizations are not exempt from state sales tax, with a few exceptions. Review the full of list of exemptions on the Department of Revenue website.


Detailed Mississippi Nonprofit Sales Tax Exemption Info

Missouri

Register for Sales & Use Tax Accounts:

Agency Missouri Department of Revenue
Form

Form 2643A: Missouri Tax Registration Application

Filing Method

Form or online


Detailed Missouri Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Agency Missouri Department of Revenue
Form

Form 1746: Missouri Sales or Use Tax Exemption Application

State Fee

$0


Detailed Missouri Nonprofit Sales Tax Exemption Info

Montana

Register for Sales & Use Tax Accounts:

Not required

There is no general sales or use tax at the state level in Montana.


Detailed Montana Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Not required

Montana does not currently have a state level sales tax.


Detailed Montana Nonprofit Sales Tax Exemption Info

Nebraska

Register for Sales & Use Tax Accounts:

Agency Nebraska Department of Revenue
Form

Form 20: Nebraska Tax Application

Filing Method

Form or online


Detailed Nebraska Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Agency Nebraska Department of Revenue
Form

Form 4: Exemption Application for Sales and Use Tax

State Fee

$0

Notes

Not all nonprofits are eligible for exemption.


Detailed Nebraska Nonprofit Sales Tax Exemption Info

Nevada

Register for Sales & Use Tax Accounts:

Agency Nevada Department of Taxation
Form

Nevada Business Registration

Filing Method

Form or online

Notes

Use either the online registration system or the Nevada Business Registration form with the supplemental registration to register.


Detailed Nevada Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Agency Nevada Department of Taxation
Form

Form APP-02.01: Application for Sales/Use Tax Exemption

State Fee

$0


Detailed Nevada Nonprofit Sales Tax Exemption Info

New Hampshire

Register for Sales & Use Tax Accounts:

Not required

New Hampshire does not currently have sales or use taxes.


Detailed New Hampshire Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Not required

New Hampshire does not currently have a state level sales tax.


Detailed New Hampshire Nonprofit Sales Tax Exemption Info

New Jersey

Register for Sales & Use Tax Accounts:

Agency New Jersey Department of the Treasury
Form

Form NJ-REG: Business Registration Application

Filing Method

Form or online


Detailed New Jersey Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Agency New Jersey Department of the Treasury - Division of Taxation
Form

Form REG-1E: Application for Exempt Organization Certificate

State Fee

$0


Detailed New Jersey Nonprofit Sales Tax Exemption Info

New Mexico

Register for Sales & Use Tax Accounts:

Agency New Mexico Taxation and Revenue Department
Form

Form ACD-31015: Application for Business Tax Identification Number

Filing Method

Form or online


Detailed New Mexico Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Not required

If your IRS determination letter stipulates that your nonprofit is an educational or social organization, you are automatically exempt from New Mexico’s gross receipts tax. If you purchase taxable goods, you can apply for a Nontaxable Transaction Certificate (NTTC). You will file Form ACD-31050: Application for Nontaxable Transaction Certificates with the New Mexico Department of Taxation and Revenue.


Detailed New Mexico Nonprofit Sales Tax Exemption Info

New York

Register for Sales & Use Tax Accounts:

Agency New York State Department of Taxation and Finance
Form

Form DTF-17: Application for a Sales Tax Certificate of Authority

Filing Method

Form or online


Detailed New York Sales & Use Tax Info

North Carolina

Register for Sales & Use Tax Accounts:

Agency North Carolina Department of Revenue
Form

Form NC-BR: Business Registration Application

Filing Method

Form or online


Detailed North Carolina Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Agency
Notes

North Carolina currently does not offer an exemption from sales tax. However, the state offers semiannual refunds for qualified organizations. You will file Form E585: Nonprofit and Governmental Entity Claim for Refund with the North Carolina Department of Revenue.


Detailed North Carolina Nonprofit Sales Tax Exemption Info

North Dakota

Register for Sales & Use Tax Accounts:

Agency North Dakota Office of State Tax Commissioner
Form

Application for Sales and Use Permit or Income Tax Withholding Account

Filing Method

Form or online


Detailed North Dakota Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Not required

Most North Dakota nonprofits are not able to become exempt from sales tax. Certain organizations, such as hospitals and schools are automatically exempt.


Detailed North Dakota Nonprofit Sales Tax Exemption Info

Ohio

Register for Sales & Use Tax Accounts:

Agency Ohio Department of Taxation
Filing Method

Form or online.


Detailed Ohio Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Not required

Ohio nonprofits that have received their IRS determination letter are automatically exempt from paying state sales tax. They must present Form STEC-B: Sales and Use Tax Blanket Exemption Certificate to sellers.


Detailed Ohio Nonprofit Sales Tax Exemption Info

Oklahoma

Register for Sales & Use Tax Accounts:

Agency Oklahoma Tax Commission
Filing Method

Form or online.


Detailed Oklahoma Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Agency Oklahoma Tax Commission
Form

Form 13-16-A: Application for Sales Tax Exemption

Instructions

https://www.ok.gov/tax/documents/PktE.pdf

State Fee

$0

Notes

Not all 501(c) recognized nonprofits are exempt from sales tax. There are a number of specific exemptions that exist.


Detailed Oklahoma Nonprofit Sales Tax Exemption Info

Oregon

Register for Sales & Use Tax Accounts:

Not required

Oregon does not have a sales or use tax.


Detailed Oregon Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Not required

Oregon does not currently have a state level sales tax.


Detailed Oregon Nonprofit Sales Tax Exemption Info

Pennsylvania

Register for Sales & Use Tax Accounts:

Agency Pennsylvania Department of Revenue
Form

Form PA-100 Enterprise Registration Form

Filing Method

Form or online


Detailed Pennsylvania Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Agency Pennsylvania Department of Revenue
Form

Form REV-72: Application for Sales Tax Exemption

State Fee

$0

Due

Once every five years. Approximately 2 months before an organization's sales tax exemption expires, the Department of Revenue will send a renewal packet to the organization.

LawInstitutions of purely public Charity Act of 1997

Detailed Pennsylvania Nonprofit Sales Tax Exemption Info

Rhode Island

Register for Sales & Use Tax Accounts:

Agency Rhode Island Department of Revenue - Division of Taxation
Form

Form BAR: Business Application and Registration

Filing Method

Form or online

State Fee

$10 fee for retail sales registration


Detailed Rhode Island Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Agency Rhode Island Department of Revenue - Division of Taxation
Form

Form EXO-APP: Application for Exemption for an Exempt Organization

State Fee

$25


Detailed Rhode Island Nonprofit Sales Tax Exemption Info

South Carolina

Register for Sales & Use Tax Accounts:

Agency South Carolina Department of Revenue
Form

Form SCDOR-111: Tax Registration Application

Filing Method

Form or online

State Fee

$50 fee for retail sales/accomodations license


Detailed South Carolina Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Agency South Carolina Department of Revenue
Form

Form ST-387: Application for Sales Tax Exemption

State Fee

$0

Notes

Certain nonprofit organizations in South Carolina are exempt from sales and use tax on items sold by the organizations for charitable purposes. The exemption applies only to items purchased for resale and does not apply to items purchased by an organization for its own use.


Detailed South Carolina Nonprofit Sales Tax Exemption Info

South Dakota

Register for Sales & Use Tax Accounts:

Agency South Dakota Department of Revenue
Filing Method

Form or online.


Detailed South Dakota Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Agency South Dakota Department of Revenue
Form

Sales Tax Exempt Status Application

State Fee

$0

Notes

Only certain organizations are eligible to apply for a sales tax exempt permit.


Detailed South Dakota Nonprofit Sales Tax Exemption Info

Tennessee

Register for Sales & Use Tax Accounts:

Agency Tennessee Department of Revenue
Filing Method

Form or online.


Detailed Tennessee Sales & Use Tax Info

Texas

Register for Sales & Use Tax Accounts:

Agency Texas Comptroller
Form

Form AP-201: Texas Application for Sales and Use Tax Permit

Filing Method

Form or online


Detailed Texas Sales & Use Tax Info

Utah

Register for Sales & Use Tax Accounts:

Agency Utah State Tax Commission
Form

Form TC-69: Business Registration

Filing Method

Form or online


Detailed Utah Sales & Use Tax Info

Vermont

Register for Sales & Use Tax Accounts:

Agency Vermont Department of Labor
Form

Form BR-400: Application for Business Tax Account

Filing Method

Form or online


Detailed Vermont Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Not required

Vermont nonprofits that have received their IRS determination letter are automatically exempt from paying state sales tax. They must present Form S-3: Vermont Sales Tax Exemption Certificate for Resale and Exempt Organizations to sellers.


Detailed Vermont Nonprofit Sales Tax Exemption Info

Virginia

Register for Sales & Use Tax Accounts:

Agency Virginia Department of Taxation
Form

Form R-1: Business Registration Form

Filing Method

Form or online


Detailed Virginia Sales & Use Tax Info

Washington

Register for Sales & Use Tax Accounts:

Agency Washington Department of Revenue
Form

Business License Application

Filing Method

Form or online

State Fee

$0


Detailed Washington Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Agency
InstructionsWashington Department of Revenue - Nonprofit Organizations Guide
Notes

Currently, Washington does not grant nonprofits exemption from state sales tax. They must pay sales tax on all goods and retail services they purchase as consumers, such as supplies, lodging, equipment, and construction services. In addition, nonprofit organizations must collect and remit retail sales tax on their sales of goods and retail services. Limited B&O and sales tax exemptions are provided for nonprofit fundraising activities, donations, and for certain types of organizations.


Detailed Washington Nonprofit Sales Tax Exemption Info

West Virginia

Register for Sales & Use Tax Accounts:

Agency West Virginia State Tax Department
Form

Form WV/BUS-APP

Filing Method

Form or online


Detailed West Virginia Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Agency West Virginia State Tax Department
Form

Form F0003: Streamlined Sales and Use Tax Certificate of Exemption

Instructions

http://tax.wv.gov/Business/SalesAndUseTax/Pages/SalesAndUseTax.aspx

State Fee

$0

Notes

West Virginia uses a multi-state form that is not actually submitted with the West Virginia State Tax Department. However, you must complete it and display to sellers. The form is rather complex, and not accepted in all states. Be sure to read the instructions carefully.


Detailed West Virginia Nonprofit Sales Tax Exemption Info

Wisconsin

Register for Sales & Use Tax Accounts:

Agency Wisconsin Department of Revenue
Form

Form BTR-101: Wisconsin Business Tax Registration

Filing Method

Form or online


Detailed Wisconsin Sales & Use Tax Info

Wyoming

Register for Sales & Use Tax Accounts:

Agency Wyoming Department of Revenue
Form

Sales/Use Tax License Application

State Fee

$60


Detailed Wyoming Sales & Use Tax Info

Apply for Nonprofit Exemptions:

Agency Wyoming Department of Revenue
Notes

To become exempt from Wyoming sales tax, simply submit your IRS Determination Letter to the Wyoming Department of Revenue. Alternatively, submit articles of incorporation, constitution or bylaws, mission statement, budget, and income/expense statement for the past three years. When the Wyoming Department of Revenue approves your exemption, they will send you a Streamlined Sales/Use Tax Agreement (SSUTA) Certificate of Exemption.


Detailed Wyoming Nonprofit Sales Tax Exemption Info

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