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‚Äôs 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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Glossary

(Hover for definition.)

Excise Tax
Nexus
Sales Tax
Transaction Privilege Tax (Arizona)
Use Tax
Value Added Tax (VAT)

Overview By State

State Register for Sales & Use Tax Accounts Apply for Nonprofit Exemptions

Alabama

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
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.

target="_blank">Rule 810-6-3-.07.05.

Detailed Alabama Nonprofit Sales Tax Exemption Info

Alaska

Required:Not Required
Notes:

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
Required:Not Required
Notes:

Alaska does not currently have a state level sales tax.

Detailed Alaska Nonprofit Sales Tax Exemption Info

Arizona

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
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

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
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:

Do not apply with the Department of Revenue; simply provide completed exemption form to seller.

Detailed Arkansas Nonprofit Sales Tax Exemption Info

California

Agency:California State Board of Equalization
Filing method:

In-person or< a href="https://efile.boe.ca.gov/ereg/index.boe" target="_blank">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
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

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
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

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
Required:Not Required
Notes:

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

Required:Not Required
Notes:

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

Detailed Delaware Sales & Use Tax Info
Required:Not Required
Notes:

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

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
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

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
Agency:Florida Department of Revenue
Form:

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

State Fee:

$0

Law:Chapter 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

Agency:Georgia Department of Revenue
Filing method:

Online

Detailed Georgia Sales & Use Tax Info
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

Required:Not Required
Form:

Form BB-1: Hawaii Basic Business Application

Filing method:

Form or online

State Fee:

$20 fee for GET/Use Tax

Notes:

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
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

Agency:Idaho State Tax Commission
Form:

Form IBR-1: Idaho Business Registration

Filing method:

Form or online

Detailed Idaho Sales & Use Tax Info
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

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
Agency:Illinois Department of Revenue
Notes:

Illinois does not have an application for exemption, instead send your articles of incorporation, bylaws, IRS determination letter, and a letter explaining your request for exemption to the Department of Revenue.

Detailed Illinois Nonprofit Sales Tax Exemption Info

Indiana

Agency:Indiana Department of Revenue
Filing method:

Form or online

https://secure.in.gov/apps/dor/bt1/Online
State Fee:

$25 fee for sales tax registration

Detailed Indiana Sales & Use Tax Info
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

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
Required:Not Required
Instructions:Iowa Department of Revenue - Iowa Tax Issues for Nonprofit Entities
Notes:

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

Agency:Kansas Department of Revenue
Form:

Form CR-16: Business Tax Application

Filing method:

Form or online

Detailed Kansas Sales & Use Tax Info
Agency:Kansas Department of Revenue
Instructions:Listing of entities and organizations qualified for Kansas sales tax exemption status and Publication KS-1520
State Fee:

$0

Notes:

Use the online system to file for exemption.

Detailed Kansas Nonprofit Sales Tax Exemption Info

Kentucky

Agency:Kentucky Department of Revenue
Form:

Form 10A100: Kentucky Tax Registration Application

Filing method:

Form or online

Detailed Kentucky Sales & Use Tax Info
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

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
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

Agency:Maine Revenue Services
Filing method:

Form or online

https://www.maine.gov/cgi-bin/online/suwtaxreg/indexOnline
Detailed Maine Sales & Use Tax Info
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

Agency:Comptroller of Maryland
Form:

Form CRA: Combined Registration Application

Filing method:

Form or online

Detailed Maryland Sales & Use Tax Info
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

Agency:Massachusetts Department of Revenue
Filing method:

Online

https://mtc.dor.state.ma.us/mtc/_/Online
Detailed Massachusetts Sales & Use Tax Info
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

Agency:Michigan Department of Treasury
Form:

Form 518: Registration for Michigan Taxes

Filing method:

Form or online

Detailed Michigan Sales & Use Tax Info
Required:Not Required
Notes:

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

Agency:Minnesota Department of Revenue
Form:

Form ABR: Application for Business Registration

Filing method:

Form or online

Detailed Minnesota Sales & Use Tax Info
Agency:Minnesota Department of Revenue
Form:

Form ST16: Application for Exempt Status

State Fee:

$0

Detailed Minnesota Nonprofit Sales Tax Exemption Info

Mississippi

Agency:Mississippi Department of Revenue
Filing method:

Form or online

https://tap.dor.ms.gov/_/Online
Detailed Mississippi Sales & Use Tax Info
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

Agency:Missouri Department of Revenue
Form:

Form 2643A: Missouri Tax Registration Application

Filing method:

Form or online

Detailed Missouri Sales & Use Tax Info
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

Required:Not Required
Notes:

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

Detailed Montana Sales & Use Tax Info
Required:Not Required
Notes:

Montana does not currently have a state level sales tax.

Detailed Montana Nonprofit Sales Tax Exemption Info

Nebraska

Agency:Nebraska Department of Revenue
Form:

Form 20: Nebraska Tax Application

Filing method:

Form or online

Detailed Nebraska Sales & Use Tax Info
Agency:Nebraska Department of Revenue
Form:

Form 4: Exemption Application for Sales and Use Tax

State Fee:

$0

Detailed Nebraska Nonprofit Sales Tax Exemption Info

Nevada

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
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

Required:Not Required
Notes:

New Hampshire does not currently have sales or use taxes.

Detailed New Hampshire Sales & Use Tax Info
Required:Not Required
Notes:

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

Detailed New Hampshire Nonprofit Sales Tax Exemption Info

New Jersey

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
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

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
Required:Not Required
Notes:

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

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
Agency:New York State Department of Taxation and Finance
Form:

Form ST-119.2: Application for an Exempt Organization Certificate

Instructions:

Instructions for Form ST-119.2 and NYS Dept. of Taxation and Finance - Sales tax exempt organizations

State Fee:

$0

Detailed New York Nonprofit Sales Tax Exemption Info

North Carolina

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
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

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
Required:Not Required
Notes:

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

Agency:Ohio Department of Taxation
Filing method:

Form or online

https://tap.dor.ms.gov/_/Onlinehttps://ohiobusinessgateway.ohio.gov/OBG/Membership/Security.mvc/Login?ReturnUrl=%2fOBG%2fMembership%2fHome.mvc%2fIndex#MainContainerOnline
Detailed Ohio Sales & Use Tax Info
Required:Not Required
Notes:

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

Agency:Oklahoma Tax Commission
Filing method:

Form or online

https://www.ok.gov/tax/Forms_&_Publications/Publications/Business_Registration/Online
Detailed Oklahoma Sales & Use Tax Info
Agency:Oklahoma Tax Commission
Form:

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

Instructions:a rel="nofollow" href="https://www.ok.gov/tax/documents/PktE.pdf" target="_blank">Okalahoma Sales Tax Exemption Packet
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

Required:Not Required
Notes:

Oregon does not have a sales or use tax.

Detailed Oregon Sales & Use Tax Info
Required:Not Required
Notes:

Oregon does not currently have a state level sales tax.

Detailed Oregon Nonprofit Sales Tax Exemption Info

Pennsylvania

Agency:Pennsylvania Department of Revenue
Form:

Form PA-100 Enterprise Registration Form

Filing method:

Form or online

Detailed Pennsylvania Sales & Use Tax Info
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.

Law:Institutions of purely public Charity Act of 1997
Detailed Pennsylvania Nonprofit Sales Tax Exemption Info

Rhode Island

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
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

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
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

Agency:South Dakota Department of Revenue
Filing method:

Form or online

https://apps.sd.gov/rv23cedar/main/main.aspxOnline
Detailed South Dakota Sales & Use Tax Info
Agency:South Dakota Department of Revenue
Form:

Form SD EForm-1932: South Dakota Streamlined Sales Tax Agreement

State Fee:

$0

Notes:

South Dakota uses a multi-state form that is not actually submitted with the South Dakota Department of Taxation. 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 South Dakota Nonprofit Sales Tax Exemption Info

Tennessee

Agency:Tennessee Department of Revenue
Filing method:

Form or online

https://apps.tn.gov/bizreg/Online
Detailed Tennessee Sales & Use Tax Info
Agency:Tennessee Department of Revenue
Form:

Form RV-F1306901: Application for Registration - Sales and Use Tax Exempt Entities

State Fee:

$0

Detailed Tennessee Nonprofit Sales Tax Exemption Info

Texas

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
Agency:Texas Comptroller
Form:

Form AP-205-2: Application for Exemption - Charitable Organizations

State Fee:

$0

Detailed Texas Nonprofit Sales Tax Exemption Info

Utah

Agency:Utah State Tax Commission
Form:

Form TC-69: Business Registration

Filing method:

Form or online

Detailed Utah Sales & Use Tax Info
Agency:Utah State Tax Commission
Form:

Form TC-160: Application for Sales Tax Exemption Number for Religious or Charitable Institutions

State Fee:

$0

Detailed Utah Nonprofit Sales Tax Exemption Info

Vermont

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
Required:Not Required
Notes:

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

Agency:Virginia Department of Taxation
Form:

Form R-1: Business Registration Form

Filing method:

Form or online

Detailed Virginia Sales & Use Tax Info
Agency:Virginia Department of Taxation
Form:

Form NP-1: Exemption Application for Nonprofit Organizations

Instructions:

http://www.tax.virginia.gov/forms/search/business/sales-and-use-tax

State Fee:

$0

Detailed Virginia Nonprofit Sales Tax Exemption Info

Washington

Agency:Washington Department of Revenue
Form:

Business License Application

Filing method:

Form or online

State Fee:

$0

Detailed Washington Sales & Use Tax Info
Instructions:Washington 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

Agency:West Virginia State Tax Department
Form:

Form WV/BUS-APP

Filing method:

Form or online

Detailed West Virginia Sales & Use Tax Info
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

Agency:Wisconsin Department of Revenue
Form:

Form BTR-101: Wisconsin Business Tax Registration

Filing method:

Form or online

Detailed Wisconsin Sales & Use Tax Info
Agency:Wisconsin Department of Revenue
Form:

Form S-103: Application for Wisconsin Sales and Use Tax Certificate of Exempt Status

State Fee:

$0

Detailed Wisconsin Nonprofit Sales Tax Exemption Info

Wyoming

Agency:Wyoming Department of Revenue
Form:

Sales/Use Tax License Application

State Fee:

$60

Detailed Wyoming Sales & Use Tax Info
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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