Sales Tax Exemption Information
Why are we asking for this form?
Due to recent changes in U.S. interstate commerce sales & use tax law, we are required by most states to obtain proof of sales tax exemption from our customers. In summary, South Dakota v. Wayfair, Inc. (2018), was a United States Supreme Court case in which the court held by a 5–4 majority that states may charge tax on purchases made from out-of-state sellers, even if the seller does not have a physical presence in the taxing state. To learn more about this case and its ramifications to interstate commerce, here is a thorough explanation.
How do we comply?
The majority of states have a state-specific form to be completed by those who are exempt from sales/use taxes. We require this completed form for our records, unless your ship-to address is in Alaska, Delaware, Montana, New Hampshire or Oregon. You are likely already familiar with your state's form, if you make business purchases for which you are not taxed (this varies by state, but many business expenses -- especially ingredients used in the process of making a final product that will be sold -- are not taxed). Please note that W-9 forms are not accepted for this requirement. For your convenience, we have listed links to each states' form(s) (if applicable) in the below chart. We've been diligent to ensure that this list is accurate to the best of our knowledge, but if you have any questions or notice a form has changed recently, please let us know.
Please note that some states' forms do expire. We will contact you for an updated form upon expiration.
If you do not have a state-specific form, the multijusrisdiction (general) form is acceptable and is available here.
| State | Form Name(s) and Link(s) |
|---|---|
| Alabama | Use Multistate Form |
| Alaska | Form not required |
| Arizona | Processors: Form 5000 Distributors: Form 5000A |
| Arkansas | Form ST-391 |
| California | Processors: Multistate Form Distributors: Form CDTFA-230 |
| Colorado | Form DR-0563 |
| Connecticut | CT Sales & Use Tax Resale Form |
| Delaware | Form not required |
| Florida | Processors: Multistate Form Distributors: DR-13 (Resale Certificate) Form info |
| Georgia | Processors: Form ST-M5 Distributors: Form ST-5 |
| Hawaii | Processors: Multistate Form Distributors: Form G-17 |
| Idaho | Form ST-101 |
| Illinois | Processors: Multistate Form Distributors: Form CRT-61 |
| Indiana | Form ST-105 |
| Iowa | Form 31014 |
| Kansas | Processors: ST-28C Distributors: ST-28A |
| Kentucky | Form 51A105 |
| Louisiana | Form R-1042 |
| Maine | Processors: ME Blanket Certificate of Exemption - Industrial Distributors: ME Resale Certificate Information |
| Maryland | Use Multistate Form |
| Massachusetts | Processors: Form ST-12 Distributors: Form ST-4 |
| Michigan | Form 3372 |
| Minnesota | Form ST3 |
| Mississippi | Use Multistate Form |
| Missouri | Form 149 |
| Montana | Form not required |
| Nebraska | Form 13 |
| Nevada | SST Form |
| New Hampshire | Form not required |
| New Jersey | Form ST-3 |
| New Mexico | Form NTTC info |
| New York | Processors: Form ST-121 Distributors: Form ST-120, NY Resale Certificate |
| North Carolina | Form E-595E |
| North Dakota | Processors: North Dakota Certificate of Processing Distributors: North Dakota Certificate of Resale |
| Ohio | Form STEC-U |
| Oklahoma | Use Multistate Form |
| Oregon | Form not required |
| Pennsylvania | PA Exemption Certificate |
| Rhode Island | SST Form |
| South Carolina | Processors: Multistate form Distributors: ST-8A |
| South Dakota | SST-SD Form |
| Tennessee | Use Multistate Form |
| Texas | Form 01-339 |
| Utah | Use Multistate Form |
| Vermont | Processors: Form S-3M Distributors: Form S-3 |
| Virginia | Processors: ST-24 Distributors: ST-10 |
| Washington | WA SST |
| West Virginia | Form CST-280 |
| Wisconsin | Form S-211 |
| Wyoming | SST Form |