Sales Tax Exemptions

Farms, resellers, non-profits, schools and government buyers can often buy from us without sales tax. Pick your state to see what it accepts, then send us your certificate. For most states one certificate covers every future order.

Buying for your farm

For growers using our products to raise crops or plants for sale. Home gardens do not qualify.

Buying to resell

For stores and distributors reselling our products as they are. Use a resale certificate, not a farm one.

Non-profits, schools and government

For charities, churches, schools and public agencies buying for their own use. Many states exempt some of these and not others.

One form for many states

Streamlined Certificate of Exemption (F0003)FarmResaleNon-profit, school, government
Accepted in 24 states. Some need a number they issue first, and North Dakota does not take it for farm use. Check your state below.
Download F0003 (PDF)

Uniform Sales and Use Tax Resale Certificate (MTC)ResaleNot for farms or non-profits
Accepted in 38 states, for resale only.
Download the MTC certificate (PDF)

Your state

Alabama

Farms and growers
Alabama exempts only fertilizers, insecticides, fungicides and seedlings. Send a signed statement that they are for farm use and we keep it on file. Greenhouse structures and general supplies are taxed. Get ST: EXC-1
Resellers
Send your Alabama certificate of exemption (STE-1) with your Alabama sales tax number, or the Multistate Tax Commission resale certificate. Get STE-1
Non-profits and churches
Alabama does not exempt non-profits as a group. Only certain named groups, such as the United Way or Boy Scouts, are exempt.
Public schools and colleges
Alabama public schools are exempt. Send your state-issued Sales Tax Certificate of Exemption. The state issues it after you apply; there is no blank form.
Private schools
Send your Alabama Sales Tax Certificate of Exemption, issued by the state. This does not cover daycares or home schools.
State and local government
Alabama state, county and city governments are exempt and need no STE-1. Send your purchase order or a written exempt statement.
Federal agencies
Billed to and paid by the US government, it is exempt. For a GSA SmartPay card, send a completed ST-GSA. An employee-paid card is taxable. Get ST-GSA

Alaska

Farms and growers
Alaska has no statewide sales tax. Local rules vary, so send the exemption card or number from your own city or borough, if it offers one.
Resellers
Send the Multistate Tax Commission resale certificate with your ARSSTC Remote Reseller Certificate of Exemption number or a local resale certificate number.
Non-profits and churches
Local rules decide. Send the exemption card or number from your own city or borough, and keep it on file. Many local areas exempt 501(c)(3) groups.
Public schools and colleges
Local rules decide. Send your exemption card or certificate from your city or borough. School districts are generally exempt as government buyers.
Private schools
Local rules decide. Send the exemption card or number from your own city or borough, if it exempts private schools like other qualified nonprofits.
State and local government
Alaska state agencies use a standard Sales Tax Exemption Response Letter instead of a formal certificate. Send that letter or your agency purchase order. Get the form
Federal agencies
Send your exemption documentation. Federal sales are exempt in member areas such as Ketchikan Gateway Borough, but confirm your local code.

Arizona

Farms and growers
Use Arizona Form 5000 and write your farm exemption in box 16. Arizona has no separate farm form, so contact us if you are not sure what to write.
Resellers
Send Form 5000A, the Arizona Resale Certificate, with your Arizona TPT license number. The Multistate Tax Commission certificate is also accepted for resale. Get 5000A
Non-profits and churches
Arizona does not exempt non-profits as a group. Only a few types, such as meal-service nonprofits, qualify with Form 5000 and your IRS letter.
Public schools and colleges
Arizona does not exempt school districts or public colleges, so tax is charged.
Private schools
Arizona does not exempt private or non-profit schools, so tax is charged.
State and local government
Arizona taxes sales to state, county and city agencies unless a specific law exempts the item, so tax is charged.
Federal agencies
Arizona allows only a 50 percent deduction on sales to federal entities, so half is still taxable. Send Form 5000.

Arkansas

Farms and growers
Send Form ST-403 for farm machinery and equipment; it does not cover repair parts. A Farmer Sales Tax Exemption Card is also accepted. Other supplies are under separate rules. Get ST-403
Resellers
Send Form ST391 with your Arkansas sales tax permit number, or the Multistate Tax Commission resale certificate or Streamlined F0003. Get ST391
Non-profits and churches
Arkansas taxes non-profits. Only small Arkansas charities with a state exemption certificate on Form ST391 are exempt, so tax is charged otherwise.
Public schools and colleges
Arkansas does not exempt public schools for greenhouse supplies, so tax is charged. Local tax can be reclaimed through the state.
Private schools
Arkansas does not exempt private schools, so tax is charged.
State and local government
Arkansas taxes sales to state and local governments, so tax is charged. Agencies can ask the state for a rebate of local tax.
Federal agencies
Sales to the US government are exempt. Send the federal purchase order, or pay with a government-billed card. An employee-paid card is not proof.

California

Farms and growers
California exempts only the state share of tax, on Form CDTFA-230-D, for qualified farmers. Local and district tax is still charged, so the invoice still shows tax. Get CDTFA-230-D
Resellers
Send Form CDTFA-230, the California Resale Certificate, with your California seller's permit number, or the Multistate Tax Commission certificate. Get CDTFA-230
Non-profits and churches
California does not exempt non-profits as a group, so tax is charged.
Public schools and colleges
California does not exempt school districts, so tax is charged as for any other buyer.
Private schools
California does not exempt a buyer just because it is a non-profit school, so tax is charged.
State and local government
California does not exempt sales to state or local government, so tax is charged as for any other buyer.
Federal agencies
Sales to the US government are exempt. No state form is needed; keep your federal purchase order or government-billed card record.

Colorado

Farms and growers
Colorado exempts farm equipment only, such as tractors and irrigation equipment, on Form DR 0511. It does not cover supplies. Some cities that collect their own tax may not honor it. Get DR 0511
Resellers
Send Form DR 5002 with your Colorado sales tax license number, or the Multistate Tax Commission certificate. Some home-rule cities may not honor it. Get DR 5002
Non-profits and churches
Send your Colorado exemption certificate number, which starts with 98 or 098. The state issues it to non-profits; there is no blank form. Get the form
Public schools and colleges
Colorado public schools are exempt when paid with school funds. Send a purchase order or check. Form DR 5002 is the declaration if we ask. Get DR 5002
Private schools
Send Form DR 5002 with your Colorado exempt certificate number. Non-profit schools with an IRS 501(c)(3) letter are exempt when the school pays. Get DR 5002
State and local government
Colorado governments are exempt when paid with government funds. Send Form DR 5002 to document the sale. Get DR 5002
Federal agencies
Federal sales are exempt. For a purchase card, send Form DR 5002. Centrally billed GSA cards qualify; individually billed cards are taxable. Get DR 5002

Connecticut

Farms and growers
Send a copy of your Connecticut Farmer Tax Exemption Permit, or a certificate showing its number. If you have no permit yet, apply on Form REG-8 first. Get REG-8
Resellers
Send the Connecticut Sales and Use Tax Resale Certificate, or the Multistate Tax Commission certificate. Get the form
Non-profits and churches
Send Form CERT-119 with your E-number or IRS 501(c)(3) letter. Get CERT-119
Public schools and colleges
Send Form CERT-134, used by government agencies including public schools. Get CERT-134
Private schools
Send Form CERT-119 with your E-number or IRS 501(c)(3) letter. Get CERT-119
State and local government
Send Form CERT-134, the certificate for state and local government agencies. Get CERT-134
Federal agencies
Send Form CERT-134, the certificate for qualifying federal agencies. Get CERT-134

Delaware

Everyone
Delaware has no sales tax, so there is nothing to send.

District of Columbia

Farms and growers
The District of Columbia has no farm exemption certificate, so tax is charged.
Resellers
Send your current DC Certificate of Resale (OTR-368) with your DC sales tax registration number. It is dated and valid one year, issued through MyTax.DC.gov. Get OTR-368
Non-profits and churches
Only DC-located charitable or educational groups with a DC Office of Tax and Revenue exemption certificate are exempt. An IRS letter alone is not enough. Get OTR exemption certificate (applied for on FR-164)
Public schools and colleges
DC public schools and colleges are DC government and exempt. Have the school bill us as the agency and send your purchase order.
Private schools
A private non-profit school is exempt only if it is in DC and holds a DC exemption certificate. Send that certificate number; out-of-DC schools are taxed. Get OTR exemption certificate (applied for on FR-164)
State and local government
Sales to the DC government are exempt. Send your agency purchase order.
Federal agencies
Exempt when paid by government check, a purchase order paid directly, or a centrally billed GSA card. An employee-paid card is taxable.

Florida

Farms and growers
Send your Florida Farm TEAM card number, or a certificate in the format Florida's rule sets out. If you have no card yet, apply on Form DR-1 TEAM. Get DR-1 TEAM
Resellers
Send your current Florida Annual Resale Certificate (DR-13) with its number, or the Multistate Tax Commission certificate with your Florida resale number.
Non-profits and churches
Send your Florida Consumer's Certificate of Exemption (DR-14). Florida issues it to approved groups; there is no blank form.
Public schools and colleges
Send your Florida Consumer's Certificate of Exemption (DR-14). Exemptions apply to schools, colleges and universities supported by state tax.
Private schools
Send your Florida Consumer's Certificate of Exemption (DR-14). The school must qualify as an educational institution.
State and local government
Send your Florida Consumer's Certificate of Exemption (DR-14), which state and local agencies must apply for and present.
Federal agencies
The US government is exempt. Sending a Florida DR-14 is optional but makes it easier for us to document the sale.

Georgia

Farms and growers
Send your GATE card number from the Georgia Department of Agriculture. It is online only and costs 150 dollars for three years. Greenhouse structures are not exempt, but equipment inside is.
Resellers
Send Form ST-5 with your Georgia sales tax number, or the Multistate Tax Commission certificate. We must verify the number. Get ST-5
Non-profits and churches
Georgia does not exempt non-profits as a group. Only narrow types, such as licensed orphanages, qualify.
Public schools and colleges
Send Form ST-5. Georgia public schools are exempt. Get ST-5
Private schools
Send Form ST-5. Georgia exempts non-profit private schools for grades 1 to 12, and some private colleges. Get ST-5
State and local government
Send Form ST-5, with payment made directly by government warrant. Other states' governments are not exempt in Georgia. Get ST-5
Federal agencies
Send Form ST-5, with payment made directly by warrant on government funds. Get ST-5

Hawaii

Farms and growers
Hawaii has no farm exemption certificate, so there is nothing to send. Its general excise tax falls on the seller, not the buyer.
Resellers
Send Form G-17, the Hawaii Resale Certificate for Goods, with your Hawaii general excise tax ID, or the Multistate Tax Commission certificate. Get G-17
Non-profits and churches
Hawaii does not exempt non-profit buyers and issues no exemption certificates, so tax is charged.
Public schools and colleges
Hawaii generally taxes sales to government agencies, including public schools, and issues no exemption certificate, so tax is charged.
Private schools
Hawaii does not exempt non-profit schools as buyers, so tax is charged.
State and local government
Hawaii generally taxes sales to state and county agencies and issues no certificate, so tax is charged.
Federal agencies
Hawaii has no federal exemption certificate. Government-billed card purchases can qualify for the seller's deduction, not individually billed cards.

Idaho

Farms and growers
Send Idaho Form ST-101 with Section 2 (Production Exemptions) checked for farming or ranching and a note of what you produce. No state-issued number is needed. Get ST-101
Resellers
Send Idaho Form ST-101, Section 1. Include your Idaho seller's permit number, unless you are an out-of-state retailer with no Idaho business presence. Get ST-101
Non-profits and churches
Idaho does not exempt general 501(c)(3) non-profits. Only certain listed non-profits (hospitals, museums, Red Cross and similar) buy exempt, using Form ST-101. Otherwise tax is charged.
Public schools and colleges
Send Idaho Form ST-101 with your school information filled in. Public schools are exempt in Idaho.
Private schools
Send Idaho Form ST-101 with your school information filled in. Private schools are exempt in Idaho.
State and local government
Send Idaho Form ST-101. Only Idaho government buyers qualify, not other states. Cash purchases need Form ST-104G instead. Bill the agency directly or use an agency-issued card.
Federal agencies
Send Idaho Form ST-101. Bill the agency directly or pay with a qualifying agency-issued card. Cash purchases need Form ST-104G instead.

Illinois

Farms and growers
Send Illinois Form ST-587 with the production agriculture box checked. It needs an Illinois account ID, FEIN or SSN. The form fits equipment better than everyday supplies. Get ST-587
Resellers
Send Illinois Form CRT-61 with your Illinois account ID or resale number. Out-of-state buyers with no Illinois presence can give their home-state registration and certify resale outside Illinois. Get CRT-61
Non-profits and churches
Get an Illinois E-number from the Illinois Department of Revenue first, then send us Form CRT-61 with that E-number (format E99XX-XXXX). Get CRT-61
Public schools and colleges
Get an Illinois E-number from the Illinois Department of Revenue, then send Form CRT-61 with that E-number. Schools and government bodies both need one. Get CRT-61
Private schools
Get an Illinois E-number from the Illinois Department of Revenue, then send Form CRT-61 with that E-number. Private schools need one too. Get CRT-61
State and local government
Get an Illinois E-number from the Illinois Department of Revenue, then send us Form CRT-61 with that E-number (format E99XX-XXXX). Get CRT-61
Federal agencies
Get an Illinois E-number from the Illinois Department of Revenue, then send us Form CRT-61 with that E-number (format E99XX-XXXX). Get CRT-61

Indiana

Farms and growers
Send Indiana Form ST-105 (or the Streamlined F0003). Only farmers who are 100% exempt may use it; others pay the tax and claim a refund from the state on Form AGQ-100. Get ST-105
Resellers
Send Indiana Form ST-105 with the resale box checked. Out-of-state buyers give their home-state registration number. Indiana does not accept the MTC form. Get ST-105
Non-profits and churches
Send Indiana Form ST-105. Out-of-state non-profits can use the Streamlined F0003 instead. Indiana-registered non-profits use Form NP-1. Get ST-105
Public schools and colleges
Send Indiana Form ST-105. Indiana treats public schools as government buyers. Get ST-105
Private schools
Send Indiana Form ST-105. Private schools are handled under the non-profit rules. Get ST-105
State and local government
Send Indiana Form ST-105. Governmental entities use this form. Get ST-105
Federal agencies
Send Indiana Form ST-105. Governmental entities, including federal, use this form. Get ST-105

Iowa

Farms and growers
Send Form 31-014 and check the Farmer box. It covers qualifying farm machinery and equipment. Streamlined form F0003 is also accepted. Get 31-014
Resellers
Send Form 31-014 with your Iowa sales tax permit number if you have one. The Multistate Tax Commission certificate or Streamlined F0003 is also accepted. Get 31-014
Non-profits and churches
Iowa does not exempt general charities such as churches or fraternal groups. Nonprofit hospitals and museums are exempt.
Public schools and colleges
Send Form 31-014. Iowa public schools are exempt. Get 31-014
Private schools
Send Form 31-014. Iowa private schools are exempt. Get 31-014
State and local government
Send Form 31-014. Iowa government agencies are exempt. Get 31-014
Federal agencies
Send Form 31-014. Federal sales are exempt. Get 31-014

Kansas

Farms and growers
Send Kansas Form ST-28F, or the Streamlined F0003. Anything that becomes part of a building, facility or land improvement is still taxable in Kansas. Get ST-28F
Resellers
Send Kansas Form ST-28A with your Kansas sales tax account number. Contractors cannot use it for their own materials. The MTC form needs a valid Kansas registration number. Get ST-28A
Non-profits and churches
Kansas exempts only listed non-profits (religious, museums, zoos, hospitals, youth groups, PTAs and similar). A general charity is taxed. Listed groups send Form ST-28 with their Kansas exempt ID.
Public schools and colleges
Send Kansas Form ST-28 (out-of-state schools) or the Kansas exempt entity certificate with your Kansas exempt ID number. Purchases must be billed to the school.
Private schools
Send Kansas Form ST-28 (out-of-state schools) or the Kansas exempt entity certificate with your Kansas exempt ID number. Out-of-state schools do not need the ID on ST-28.
State and local government
Send the Kansas Tax-Exempt Entity Exemption Certificate with your Kansas exempt entity ID number. Kansas state, city and county buyers qualify on direct purchases.
Federal agencies
Send Kansas Form ST-28G. No state ID number applies. A card counts only if the agency itself pays the card bill.

Kentucky

Farms and growers
Send Kentucky Form 51A158 and your Kentucky Agriculture Exemption (AE) Number. Without the AE Number the claim is invalid. F0003 also works if it shows the AE Number. Get 51A158
Resellers
Send Kentucky Form 51A105, the Resale Certificate, with your Kentucky sales and use tax permit number. The MTC form is accepted for resale only. Get 51A105
Non-profits and churches
Send Kentucky Form 51A126 with your Kentucky exemption number. This is for Kentucky educational, charitable and religious groups. Get 51A126
Public schools and colleges
Send Kentucky Form 51A260 with your Kentucky Purchase Exemption ID from the Department of Revenue. Purchases must be solely for the school's government function. Get 51A260
Private schools
Send Kentucky Form 51A126 with your Kentucky Purchase Exemption ID. Kentucky 501(c)(3) schools qualify for purchases used solely in the exempt function. Get 51A126
State and local government
Send Kentucky Form 51A260 with your Kentucky Purchase Exemption ID. Use is limited to the government function. Get 51A260
Federal agencies
Send your Kentucky Department of Revenue exemption authorization letter and an invoice signed by a federal official. A GSA card or purchase order alone is not enough.

Louisiana

Farms and growers
Send Louisiana Form R-1007 with a copy of your R-1091 Commercial Farmer Registration Certificate. The details must match. It covers state tax only; your parish handles local tax. Get R-1007
Resellers
Louisiana resale certificates (R-1064) are issued by the state through its online system, with no blank form. Send your R-1064 and Louisiana sales tax account number.
Non-profits and churches
Louisiana does not exempt non-profits from sales tax on purchases, so tax is charged.
Public schools and colleges
Send Louisiana Form R-1056, signed. It covers state sales tax only, so local parish tax may differ. Get R-1056
Private schools
Louisiana does not exempt private non-profit schools on supply purchases, so tax is charged.
State and local government
Send Louisiana Form R-1056, signed. Add your state account number only if you have one. Get R-1056
Federal agencies
Send a completed Louisiana Form R-1356. A government charge card alone is not enough. Get R-1356

Maine

Farms and growers
Send Maine Form ST-A-103, a self-signed affidavit. No state number needed. It covers seed, fertilizer, pesticides, feed and similar supplies. Equipment needs Form ST-A-126 and a Maine exemption card number. Get ST-A-103
Resellers
Send the MTC multistate resale certificate with your home-state registration number, or a Maine resale certificate if you hold one. The MTC form does not cover items you rent or lease.
Non-profits and churches
Maine 501(c)(3) groups must first get a numbered exemption certificate from Maine Revenue Services (an IRS letter is not enough). Send us that certificate with your number. Get APP-171
Public schools and colleges
No certificate needed. Put the school district or agency name on the invoice and use agency billing or a purchase order.
Private schools
Send your numbered Maine Revenue Services exemption certificate. Private non-profit schools are taxed without it. Get APP-122
State and local government
No certificate needed. List the agency name on the invoice and use agency billing or a purchase order.
Federal agencies
No certificate needed. Put the agency name on the invoice and pay by agency-billed card (GSA SmartPay) or federal purchase order.

Maryland

Farms and growers
Send the Maryland Agricultural Exemption Certificate (no form number; last page of Business Tax Tip 11). No state number needed. Fencing, general water systems, posthole diggers and pruners are not exempt. Get the form
Resellers
Send a signed Maryland resale certificate with your 8-digit Maryland sales and use tax registration number. Maryland has no numbered blank form for this. Get the form
Non-profits and churches
Send your Maryland exemption certificate number. Maryland issues a card with an 8-digit number. There is no blank form to fill in.
Public schools and colleges
Public schools buy on their county government's Maryland exemption certificate. Send us that 8-digit number (it starts with 30).
Private schools
Send your Maryland exemption certificate number (8 digits, starts with 31). Out-of-state private schools qualify only in limited cases near Maryland.
State and local government
Send your Maryland government exemption certificate number (8 digits, starts with 30). Paying personally or by individual card does not qualify.
Federal agencies
No certificate needed when you pay with a centrally billed GSA SmartPay card. Individually billed cards are taxable.

Massachusetts

Farms and growers
Send Massachusetts Form ST-12, Exempt Use Certificate, with agriculture (reason 02) checked. It covers only items used directly and exclusively in agricultural production. Get ST-12
Resellers
Registered in Massachusetts? Send Form ST-4 with your MA vendor registration number. Not registered here? Send a signed statement that you buy for resale and are not engaged in business in Massachusetts, with a copy of your home-state registration. Get ST-4
Non-profits and churches
Send a completed Massachusetts Form ST-5 along with a copy of your Massachusetts Certificate of Exemption (ST-2).
Public schools and colleges
Send a completed Massachusetts Form ST-5. Public schools do not need an ST-2.
Private schools
Send a completed Massachusetts Form ST-5 plus a copy of your Massachusetts ST-2 Certificate of Exemption. Get ST-5
State and local government
Send a completed Massachusetts Form ST-5. Only Massachusetts and federal bodies qualify, not other states.
Federal agencies
Send a completed Massachusetts Form ST-5.

Michigan

Farms and growers
Send Michigan Form 3372 with the agricultural production box checked, or the Streamlined F0003. A blanket certificate stays valid for four years. Get 3372
Resellers
Send Michigan Form 3372 with the resale box checked and your Michigan sales tax license number. The MTC form is also accepted for resale. Get 3372
Non-profits and churches
Send Michigan Form 3372 and check Reason 9 for a 501(c)(3). No state ID number is needed. Get 3372
Public schools and colleges
Send Michigan Form 3372 and check Reason 5 for schools. Get 3372
Private schools
Send Michigan Form 3372 and check Reason 5 for schools. Get 3372
State and local government
Send Michigan Form 3372. It covers Michigan government buyers. Other states' agencies may not qualify. Get 3372
Federal agencies
Send Michigan Form 3372 for purchases by the U.S. government or its agencies. Get 3372

Minnesota

Farms and growers
Send Minnesota Form ST3 with reason J (agriculture) checked, or the Streamlined F0003. The MTC form cannot be used for farm purchases. Get ST3
Resellers
Send Minnesota Form ST3 with the resale reason checked and your Minnesota tax ID if you have one. The MTC form is accepted for resale only. Get ST3
Non-profits and churches
Get Minnesota's exempt status authorization first, then send Form ST3 with it. Get ST3
Public schools and colleges
Send Minnesota Form ST3. Sales must be billed to and paid by the school directly. Get ST3
Private schools
Get Minnesota's exempt status authorization first, then send Form ST3. Private schools are treated as non-profits. Get ST3
State and local government
Send Minnesota Form ST3. Sales must be billed to and paid for directly by the government body. Get ST3
Federal agencies
Send Minnesota Form ST3. No exempt application is needed. Bill and pay the federal agency directly. Get ST3

Mississippi

Farms and growers
Send your Mississippi Commercial Farmer Permit. The farm affidavit only lowers the rate on tractors and farm implements and does not cover general supplies. Get the form
Resellers
Send your Mississippi sales tax permit number. Mississippi has no blank resale form.
Non-profits and churches
Mississippi does not exempt purchases by non-profits unless a state law names them specifically.
Public schools and colleges
Send the Letter of Exemption from the Mississippi Department of Revenue. Mississippi has no standard fillable certificate.
Private schools
Send the Letter of Exemption from the Mississippi Department of Revenue. This does not cover daycares or items resold to students.
State and local government
Send the Letter of Exemption from the Mississippi Department of Revenue.
Federal agencies
Send the Letter of Exemption from the Mississippi Department of Revenue.

Missouri

Farms and growers
Send Missouri Form 149 and check Agricultural under Other, not the Resale section. No Missouri Tax I.D. is needed for the agricultural exemption. Get 149
Resellers
Send Missouri Form 149, Resale section. Enter your Missouri Tax I.D., or your home-state tax I.D. if you are not registered in Missouri. Get 149
Non-profits and churches
Send Missouri Form 149 with a copy of your Missouri Letter of Exemption attached. Get 149
Public schools and colleges
Send Missouri Form 149, completed and signed. Get 149
Private schools
Send Missouri Form 149 with a copy of your Missouri Letter of Exemption attached. Get 149
State and local government
Send Missouri Form 149, completed and signed. Get 149
Federal agencies
Send Missouri Form 149, completed and signed. Get 149

Montana

Everyone
Montana has no sales tax, so there is nothing to send.

Nebraska

Farms and growers
Send Nebraska Form 13, Section B, category 2. No state number is needed. Buildings, building materials, grain bins and drain tile are not covered. Get 13
Resellers
Send Nebraska Form 13, Section A, with your Nebraska sales tax permit number, or an MTC or Streamlined certificate. Get 13
Non-profits and churches
Nebraska has no blanket exemption for 501(c)(3) non-profits.
Public schools and colleges
Send Nebraska Form 13, Section B. Public schools use the government exemption and need no state number. Get 13
Private schools
Send Form 13, Section B, with your Nebraska 05- exempt organization number. Only Nebraska non-profit K-12 schools and accredited Nebraska colleges qualify. Get Form 13
State and local government
Send Nebraska Form 13, Section B. Government units are not given an exemption number. Get 13
Federal agencies
Send Nebraska Form 13, Section B. Get 13

Nevada

Farms and growers
Send the Streamlined certificate (F0003) and contact us so we can confirm your farm purchase qualifies in Nevada.
Resellers
Send the Nevada Resale Certificate (TAX-F005), or an MTC or Streamlined certificate. A sales tax permit alone does not replace it. Get TAX-F005
Non-profits and churches
Send the Streamlined certificate (F0003) with your Nevada Letter of Exemption. Not every 501(c)(3) non-profit qualifies in Nevada. Get F0003
Public schools and colleges
Send the Streamlined certificate (F0003) with your Nevada Letter of Exemption. Get F0003
Private schools
Send the Streamlined certificate (F0003) with your Nevada Letter of Exemption. The state must approve the school first. Get F0003
State and local government
Send the Streamlined certificate (F0003). Get F0003
Federal agencies
Send the Streamlined certificate (F0003). Get F0003

New Hampshire

Everyone
New Hampshire has no sales tax, so there is nothing to send.

New Jersey

Farms and growers
Send form ST-7 with your FEIN, or the last 3 digits of your SSN if you are an eligible unregistered farmer. It can cover greenhouse construction materials. F0003 also works. Get ST-7
Resellers
Send form ST-3 with your New Jersey taxpayer ID, or an MTC or Streamlined certificate. Get ST-3
Non-profits and churches
Send your New Jersey ST-5 Exempt Organization Certificate. The state issues it to approved organizations.
Public schools and colleges
New Jersey public schools use a purchase order or contract. Form ST-4 is only for cash purchases of $150 or less.
Private schools
Send your New Jersey ST-5 Exempt Organization Certificate. Private schools are treated as non-profits.
State and local government
Only New Jersey state and local governments are exempt. Use a purchase order or contract paid directly by the government. ST-4 is for cash purchases up to $150.
Federal agencies
Use a government purchase order or contract paid directly by the government. Form ST-4 is only for cash purchases of $150 or less.

New Mexico

Farms and growers
Send a signed written statement that you are a farmer buying feed, fertilizer, seed or pesticides. New Mexico has no farm form.
Resellers
Send your New Mexico Type 2 Nontaxable Transaction Certificate. If you are not required to register in New Mexico, you may send an MTC certificate instead.
Non-profits and churches
Send a Type 9 Nontaxable Transaction Certificate with your New Mexico business tax ID (NMBTIN). It covers goods for 501(c)(3) groups, not services. Get Type 9
Public schools and colleges
Send a Type 9 Nontaxable Transaction Certificate with your New Mexico business tax ID (NMBTIN). Get Type 9
Private schools
Send a Type 9 Nontaxable Transaction Certificate with your New Mexico business tax ID (NMBTIN). Get Type 9
State and local government
Send a Type 9 Nontaxable Transaction Certificate with your New Mexico business tax ID (NMBTIN). Only New Mexico state and local governments and recognized tribes qualify. Get Type 9
Federal agencies
Send a Type 9 Nontaxable Transaction Certificate with your New Mexico business tax ID (NMBTIN). Get Type 9

New York

Farms and growers
Send form ST-125. The items must be used mostly (more than half) in farm production. No Certificate of Authority number is needed. Get ST-125
Resellers
Send form ST-120 with your New York Certificate of Authority number, or your registration number in another state. Get ST-120
Non-profits and churches
Send form ST-119.1 with your six-digit New York exemption number. The state mails the form to approved organizations.
Public schools and colleges
New York public schools are exempt as government bodies. Send a purchase order or other exemption document. They do not use ST-119.1.
Private schools
Send form ST-119.1 with your six-digit New York exemption number. The state mails the form to approved schools.
State and local government
Only New York state and local governments qualify. Send a purchase order or other exemption document. Other states do not qualify.
Federal agencies
Send a government purchase order or other exemption document. The federal government does not use form ST-119.1.

North Carolina

Farms and growers
Send form E-595E with your NC farmer exemption number on it (six digits starting with 7 or 8). Without that number the form does not carry a farm claim. Get E-595E
Resellers
Send form E-595E, or an MTC certificate, with your North Carolina sales and use tax registration number.
Non-profits and churches
North Carolina does not exempt non-profits at checkout. They pay the tax and apply to the state for a refund.
Public schools and colleges
North Carolina does not exempt public schools at checkout. They pay the tax and claim a refund from the state.
Private schools
North Carolina does not exempt private schools at the register. Private schools pay the tax and claim a refund from the state.
State and local government
State agencies send form E-595E with their exemption number. Local governments usually pay the tax and ask the state for a refund. Get E-595E
Federal agencies
Send form E-595E, a purchase requisition or an affidavit. Centrally billed GSA SmartPay cards are exempt; individually billed cards are taxable.

North Dakota

Farms and growers
North Dakota has no farm exemption certificate. Only used farm machinery and parts are exempt. General farm supplies such as tools, fencing and lumber are not covered.
Resellers
Send the North Dakota Certificate of Resale (SFN 21950) with your sales and use tax permit number, or an MTC or Streamlined certificate. Get SFN 21950
Non-profits and churches
North Dakota does not exempt general non-profits. Only specific groups such as hospitals, nursing homes and fire departments qualify.
Public schools and colleges
Send the Streamlined certificate (F0003). Public schools are treated as part of the state.
Private schools
Send the Streamlined certificate (F0003) along with your North Dakota Sales Tax Exemption Certificate.
State and local government
Send the Streamlined certificate (F0003). The purchase must be paid with government funds or a centrally billed card.
Federal agencies
Send the Streamlined certificate (F0003). The purchase must be paid with government funds or a centrally billed card.

Ohio

Farms and growers
Send form STEC B and state which exemption reason applies. Ohio can reject a certificate that does not say which one. F0003 also works. Get STEC B
Resellers
Send form STEC B and state the resale reason. F0003 also works. Get STEC B
Non-profits and churches
Send form STEC B and state the reason. Ohio issues no exemption number to non-profits, so you sign it yourself. Get STEC B
Public schools and colleges
Send form STEC B and state the exemption reason. Get STEC B
Private schools
Send form STEC B and state the exemption reason. Get STEC B
State and local government
Send form STEC B and state the exemption reason. Get STEC B
Federal agencies
Send form STEC B and state the exemption reason. Get STEC B

Oklahoma

Farms and growers
Send a copy of your Oklahoma agricultural exemption permit card. You get it through the OkTAP online system and it lasts three years. Get Packet E
Resellers
Send your Oklahoma sales tax permit number with a signed statement that the items are for resale, or an MTC or Streamlined certificate.
Non-profits and churches
Oklahoma does not exempt general 501(c)(3) charities. Only specific groups named in state law qualify.
Public schools and colleges
Send the Streamlined certificate (F0003) with your Oklahoma Tax Commission exemption letter. Get F0003
Private schools
Send your Oklahoma Tax Commission exemption letter or card and a signed statement that the school is buying with its own funds.
State and local government
Send the Streamlined certificate (F0003) with your Oklahoma Tax Commission letter. Other states' governments do not qualify. Get F0003
Federal agencies
GSA SmartPay card purchases need no letter. For other federal purchases, send an Oklahoma Tax Commission exemption letter or card.

Oregon

Everyone
Oregon has no sales tax, so there is nothing to send.

Pennsylvania

Farms and growers
Send form REV-1220, check Block 1 and write in your operation (such as Farming or Dairying). Pennsylvania has no farm number. Get REV-1220
Resellers
Send form REV-1220, Block 3, with your 8-digit Pennsylvania sales tax license number, or an MTC certificate with that number. Get REV-1220
Non-profits and churches
Send form REV-1220 with your Pennsylvania sales tax exempt status number. Exemption numbers from other states are not accepted.
Public schools and colleges
Send form REV-1220. Check the box for use in your operation and select Governmental. Get REV-1220
Private schools
Send form REV-1220 with your Pennsylvania exempt status number (starts with 75-). Get REV-1220
State and local government
Send form REV-1220 and check Pennsylvania Tax Unit. Governments of other states do not qualify. Get REV-1220
Federal agencies
Send form REV-1220 and check United States Tax Unit. Get REV-1220

Rhode Island

Farms and growers
Apply to the RI Division of Taxation for a farm exemption certificate (valid four years) and send it. It covers greenhouses and coverings. Feed, seed, fertilizer and plants need no certificate. Get the form
Resellers
Send the Rhode Island Resale Certificate, or the Streamlined certificate (F0003). Get the form
Non-profits and churches
Send the exemption certificate issued by the Rhode Island Division of Taxation. It expires four years after it is issued.
Public schools and colleges
Rhode Island public schools need no certificate. They count as government bodies.
Private schools
Send the exemption certificate issued by the Rhode Island Division of Taxation. Private schools are treated like charities.
State and local government
Rhode Island government bodies need no certificate. We only record that the sale was to a government entity.
Federal agencies
Rhode Island has no certificate form for the federal government. We only record that the sale was to a government entity.

South Carolina

Farms and growers
Send your SCATE card number (apply at agriculture.sc.gov/scate). There is no farm form to send. We cannot accept the old Form ST-8F.
Resellers
Send South Carolina Form ST-8A with your South Carolina Retail License number. A federal tax ID (FEIN) alone will not do. Get ST-8A
Non-profits and churches
South Carolina does not exempt non-profits buying for their own use. Its non-profit certificate covers only purchases for resale.
Public schools and colleges
South Carolina does not exempt public schools or colleges on their own purchases, so sales tax applies.
Private schools
South Carolina does not exempt private schools on their own purchases, so sales tax applies.
State and local government
South Carolina exempts only the federal government. State and local agencies pay sales tax.
Federal agencies
Send South Carolina Form ST-8 with the federal government box checked. Get ST-8

South Dakota

Farms and growers
Send South Dakota Form 2040 or Streamlined Form F0003 marked agriculture. No tax ID needed. Farm machinery pays a separate ag excise tax instead; repair parts qualify only if used only for farming. Get 2040
Resellers
Send South Dakota Form 2040 or Streamlined Form F0003 marked resale, with your South Dakota sales tax permit number. Get 2040
Non-profits and churches
South Dakota taxes most non-profits. Only qualifying relief agencies (number ending RA) and a few non-profit hospitals are exempt. Send Form 2040 or F0003 with that number.
Public schools and colleges
Send Form 2040 or F0003 with your school district number (contains RS). Pay from school funds, not booster or student accounts. Get SD Streamlined Exemption Certificate
Private schools
Only accredited non-profit private schools approved by South Dakota (number contains RE) are exempt. Send Form 2040 or F0003 with that number. Get SD Streamlined Exemption Certificate
State and local government
Send Form 2040 or F0003. State, county, city and township buyers need no number but must pay from government funds, shown by a PO or voucher. Get SD Streamlined Exemption Certificate
Federal agencies
Send Form 2040 or F0003 naming the federal agency. No state number needed. Centrally billed GSA SmartPay cards qualify; reimbursed employee purchases do not. Get SD Streamlined Exemption Certificate

Tennessee

Farms and growers
Send your Tennessee Agricultural Sales and Use Tax Certificate of Exemption or wallet card (apply with Form RV-F1308401), or Form F0003 showing that number. The multistate certificate is resale only. Get RV-F1308401
Resellers
Send your home-state resale certificate or Streamlined Form F0003 marked resale, with the sales tax ID number your home state issued.
Non-profits and churches
Send your Tennessee-issued Nonprofit Certificate of Exemption (valid four years). Tennessee does not take other states' forms for this.
Public schools and colleges
Send your Tennessee-issued Government Certificate of Exemption. Public schools are government entities in Tennessee.
Private schools
Send your Tennessee-issued Nonprofit Certificate of Exemption. Private schools apply the same way as other non-profits.
State and local government
Send your Tennessee-issued Government Certificate of Exemption. Governments of other states are not exempt.
Federal agencies
Send the Tennessee-issued Government Certificate of Exemption. Federal bodies receive it too.

Texas

Farms and growers
Send Texas Form 01-924 with a current Ag/Timber Number and its expiration date (apply on Form AP-228). Invoices must be in the registered name. Get 01-924
Resellers
Send Texas Form 01-339 with your sales tax permit number. Get 01-339
Non-profits and churches
Send Texas Form 01-339. Your group must be approved by the Comptroller and listed in its Tax-Exempt Entity Search. The form needs no number. Get 01-339
Public schools and colleges
Send Texas Form 01-339. Texas public schools are exempt as educational and government entities. Get 01-339
Private schools
Send Texas Form 01-339. Private schools are exempt only if they meet state criteria and receive approval. Get 01-339
State and local government
Send Texas Form 01-339. Governments of other states are generally not exempt in Texas. Get 01-339
Federal agencies
Send Texas Form 01-339. Get 01-339

Utah

Farms and growers
Send Utah Form TC-721 with the Agricultural Producer box checked, or Form F0003. No Utah license number needed. Some Utah sellers insist on TC-721. Get TC-721
Resellers
Send Utah Form TC-721 with the resale box checked and your Utah sales tax license number. Get TC-721
Non-profits and churches
Send Utah Form TC-721RC, the version for religious and charitable organizations.
Public schools and colleges
Send Utah Form TC-721G, the version for government and public schools.
Private schools
Send Utah Form TC-721 with your Utah exemption number. Tax is waived at sale only on purchases of $1,000 or more or under a contract; otherwise pay and claim a refund.
State and local government
Send Utah Form TC-721G. Purchases must be paid directly with government funds.
Federal agencies
Send Utah Form TC-721G.

Vermont

Farms and growers
Send Vermont Form S-3A for machinery and equipment, one per purchase with item, serial number, price and use details. Feed, seed, plants and similar farm supplies need no certificate. Get S-3A
Resellers
Send Vermont Form S-3 marked resale. You must be registered in Vermont first. Get S-3
Non-profits and churches
Send Vermont Form S-3 with your Vermont business tax account number. You need federal 501(c)(3) status. Vermont issues no separate exempt card. Get S-3
Public schools and colleges
Send a completed Vermont Form S-3 as a government buyer. Get S-3
Private schools
Send Vermont Form S-3 with your Vermont business tax account number. Private non-profit schools use the non-profit route. Get S-3
State and local government
Send a completed Vermont Form S-3. State agencies and towns are exempt. Get S-3
Federal agencies
Send a completed Vermont Form S-3. A centrally billed GSA card alone is not enough. Get S-3

Virginia

Farms and growers
Send Virginia Form ST-18, checking the greenhouse box if it applies. You must grow for market; home and garden use does not qualify and contractors cannot use it. No account number? Enter NONE. Get ST-18
Resellers
Virginia resale uses Form ST-10, for Virginia dealers only, with your Virginia account number. Virginia does not accept the multistate certificate. Get ST-10
Non-profits and churches
Send your Virginia Tax-issued certificate of exemption (apply with Form NP-1). Churches use Form ST-13A.
Public schools and colleges
Send Virginia Form ST-12, the government exemption certificate.
Private schools
Send Virginia Form ST-13 with your Virginia Tax-issued exemption number. Purchases must be for the school's own use and paid from school funds.
State and local government
Send Virginia Form ST-12. An official purchase order can also be accepted instead of the form.
Federal agencies
Send Virginia Form ST-12. It is not needed if the purchase is made with certain federal government credit cards.

Washington

Farms and growers
Send Streamlined Form F0003 for sprays, feed, seed, fertilizer and pesticides. Replacement parts for farm machinery and farm fuel need Washington Form 27 0036. Washington has no farm ID. Get 27 0036
Resellers
Send your Washington reseller permit. If you are not registered in Washington, send Streamlined Form F0003 or the multistate certificate marked resale.
Non-profits and churches
Washington does not generally exempt non-profits, apart from very limited cases. Sales tax applies.
Public schools and colleges
Washington does not exempt school districts. They pay sales tax.
Private schools
Washington treats private schools like other non-profits and does not generally exempt them. Sales tax applies.
State and local government
Washington does not exempt state and local government purchases. They pay sales tax.
Federal agencies
Washington exempts sales to the federal government. Contact us before ordering and we will set the exemption up.

West Virginia

Farms and growers
Send Streamlined Form F0003 with your West Virginia business registration certificate number. Producers selling under $1,000 of farm products a year cannot buy exempt.
Resellers
Send Streamlined Form F0003 marked resale with your West Virginia business registration certificate number. West Virginia does not take the multistate certificate.
Non-profits and churches
Send Form F0003 with your West Virginia registration number. Only registered 501(c)(3) or (c)(4) churches, schools, donation-funded and youth groups qualify. Get F0003
Public schools and colleges
Send a completed Streamlined Form F0003. No business registration is needed. Get F0003
Private schools
Send Form F0003 with your West Virginia registration number. You need 501(c)(3) or (c)(4) status, regular faculty and pupils, and items for educational use. Get F0003
State and local government
Send a completed F0003 or direct pay permit number, unless the sale is billed to and paid by the agency. Get F0003
Federal agencies
Send a completed F0003, or we need records that the agency was billed and paid. Personal card purchases do not qualify. Get F0003

Wisconsin

Farms and growers
Send Wisconsin Form S-211 with the Farming box checked, or Form F0003. Lawn and garden tractors are excluded. Get S-211
Resellers
Send Wisconsin Form S-211 marked resale with your seller's permit or use tax certificate number. Get S-211
Non-profits and churches
Send Wisconsin Form S-211. Wisconsin groups need a CES number; out-of-state groups can buy exempt without one. Get S-211
Public schools and colleges
Send Wisconsin Form S-211. Get S-211
Private schools
Send Wisconsin Form S-211. The same CES number rules apply as for other non-profits. Get S-211
State and local government
Send Wisconsin Form S-211. Only Wisconsin governments qualify; governments of other states do not. Get S-211
Federal agencies
Send Wisconsin Form S-211. Get S-211

Wyoming

Farms and growers
Send Streamlined Form F0003. For feed, seed and fertilizer check Agriculture and Agricultural Production. Farm implements need a statement of exclusive farm use. Vehicles and lawn tractors are excluded.
Resellers
Send Streamlined Form F0003 marked resale with your Wyoming sales/use tax license number. Wyoming does not take the multistate certificate.
Non-profits and churches
Send Form F0003 with your Wyoming Revenue ID number from the Department of Revenue exemption letter. You are exempt only after that letter is issued. Get Streamlined Sales Tax Certificate of Exemption
Public schools and colleges
Send a completed Streamlined Form F0003. Wyoming school districts and public colleges are exempt. Get Streamlined Sales Tax Certificate of Exemption
Private schools
Send Form F0003 with your Wyoming Revenue ID number. You qualify only if the state approved your school as charitable and issued an exemption letter. Get Streamlined Sales Tax Certificate of Exemption
State and local government
Send a completed Streamlined Form F0003. The State of Wyoming and its subdivisions are exempt. Get Streamlined Sales Tax Certificate of Exemption
Federal agencies
Send a completed Streamlined Form F0003. A card or purchase order alone is not enough. Get Streamlined Sales Tax Certificate of Exemption

Send us your certificate

To upload your certificate, log in or create an account first, so we can apply the exemption to your account. You'll come back to this page.

Email it to contact@bootstrapfarmer.com before you order. We check it and mark your account exempt.

Seller name and address (some forms ask for it): Bootstrap Farmer LLC, 151 Crawford Rd, Downingtown, PA 19335

This page is a guide, not tax advice. States change their rules; your state's tax department has the final word.