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.

StateForm 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-5002
  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