State Tax Exemption Forms
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50 states + Washington, DC

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A simpler next step.

Find official tax exemption forms for your state. Download a purchase certificate, access an issued certificate, or explore nonprofit exemption applications.

01

Choose the relevant state

For purchases, start with the state where the order is delivered or used.

02

Find your form or application

Purchase certificates and nonprofit applications are listed separately.

03

Complete the required documents

Obtain state approval if required, then give the seller your state-issued certificate or completed exemption form.

51 jurisdictions · Official resources

AL

Alabama

For purchases

State-issued exemption certificate

Use the certificate issued to an eligible entity; nonprofit status alone is not sufficient.

View official resource
Applications & eligibility

ST-EX-A1 application

Apply only if your organization meets an Alabama exemption category.

Download PDF
AK

Alaska

For purchases

Local exemption documentation

No statewide sales tax. Local sales taxes and local exemption documentation may apply.

Download guidance PDF
Applications & eligibility

Nonprofit status guidance

Check the local taxing jurisdiction for purchase exemptions. Federal nonprofit recognition is a separate process.

View official resource
AZ

Arizona

For purchases

Form 5000 · general exemption

For qualifying transaction privilege tax exemptions. Resale uses a different form, 5000A.

View official resource
Applications & eligibility

Nonprofit eligibility guidance

Only specific nonprofit transactions qualify. See whether an exemption letter is needed.

View official resource
AR

Arkansas

For purchases

ST391 · exemption certificate

Select the certificate and exemption that match the purchase; exemption is not universal.

Download PDF
Applications & eligibility

Qualifying organizations

Review the specific organization exemptions and contact DFA for required approval or documentation.

View official resource
CA

California

For purchases

Exemption certificate library

Choose the certificate for the specific exemption. There is no blanket nonprofit sales-tax exemption.

View official resource
Applications & eligibility

Nonprofit exemption guidance

Explains limited sales-tax exemptions and the separate franchise/income-tax exemption process.

View official resource
CO

Colorado

For purchases

Charitable organization guidance

Use the organization's approved exemption documentation. Local jurisdictions may have different requirements.

Download guidance PDF
Applications & eligibility

DR 0715 application

Application for an exempt entity certificate; include the required supporting documents.

Download PDF
CT

Connecticut

For purchases

CERT-119 · exempt purchases

For qualifying exempt organizations. Meals and lodging generally require other certificates.

Download PDF
Applications & eligibility

Nonprofit qualification guidance

Review eligibility and the supporting IRS or Connecticut documentation required with CERT-119.

View official resource
DE

Delaware

For purchases

No sales-tax certificate required

Delaware has no state or local sales tax. Sales-tax exemption certificates are not applicable.

View official resource
Applications & eligibility

Nonprofit tax guidance

Review nonprofit income-tax treatment and other registration obligations.

View official resource
DC

District of Columbia

For purchases

Approved exemption documentation

Use OTR-approved exemption documentation for eligible purchases.

View official resource
Applications & eligibility

FR-164 · online application

Apply through MyTax.DC.gov. Federal recognition does not by itself establish District exemption.

View official resource
FL

Florida

For purchases

DR-14 · state-issued certificate

Provide your valid Consumer's Certificate of Exemption. DR-5 is the application, not proof of approval.

View official resource
Applications & eligibility

DR-5 application

Apply for a Consumer's Certificate of Exemption if your organization qualifies.

Download PDF
GA

Georgia

For purchases

ST-5 · exemption certificate

Use only for a qualifying exemption listed on the form; most nonprofit purchases are taxable.

Download PDF
Applications & eligibility

Nonprofit eligibility guidance

Georgia has no general nonprofit sales-tax exemption. Review the specific exceptions and approval requirements.

View official resource
HI

Hawaii

For purchases

General excise tax exemptions

Hawaii uses general excise tax rather than a conventional sales tax. A nonprofit's exemption does not automatically exempt a seller.

View official resource
Applications & eligibility

G-6 instructions · apply online

Follow the instructions to apply through Hawaii Tax Online for eligible nonprofit GET treatment.

Download guidance PDF
ID

Idaho

For purchases

ST-101 · resale or exemption

Complete the exemption category that applies. Only specified nonprofit groups or purchases qualify.

Download PDF
Applications & eligibility

Nonprofits buying exempt

Review the eligible groups and purchase limitations before claiming exemption.

View official resource
IL

Illinois

For purchases

State-issued E-number guidance

Qualifying organizations must obtain an Illinois exemption number. A blank application is not an exemption certificate.

View official resource
Applications & eligibility

STAX-1 application

Apply for an exemption number and supply the required organizational documents.

Download PDF
IN

Indiana

For purchases

Nonprofit certificate · INTIME

Approved nonprofits obtain a specially issued certificate through INTIME. ST-105 is not for nonprofit organizations.

Download guidance PDF
Applications & eligibility

NP-20A · online application

Apply through INTIME and review ongoing nonprofit reporting requirements.

View official resource
IA

Iowa

For purchases

31-014 · exemption certificate

Use only for a qualifying exemption. General nonprofit status does not exempt all purchases.

Download PDF
Applications & eligibility

Nonprofit eligibility guidance

Review Iowa's eligible entities and specific purchase exemptions.

View official resource
KS

Kansas

For purchases

Exemption certificate guidance

Approved exempt entities use their numbered certificate or another permitted certificate as instructed.

View official resource
Applications & eligibility

Tax-exempt entity application

Apply for, update, or print an eligible entity's exemption certificate through the state process.

View official resource
KY

Kentucky

For purchases

51A126 · purchase exemption

For eligible institutions with a purchase exemption number. Complete all applicable fields.

Download PDF
Applications & eligibility

51A125 · purchase exemption application

Apply with the documents required for your organization type.

Download PDF
LA

Louisiana

For purchases

State exemption form library

Choose the specific purchase exemption form. Local requirements may also apply.

View official resource
Applications & eligibility

Nonprofit exemption guidance

Federal nonprofit status does not create a general sales-tax exemption. Fundraising exemptions are distinct from purchase exemptions.

View official resource
ME

Maine

For purchases

State-issued exemption certificate

Eligible organizations apply to Maine Revenue Services before using an entity exemption certificate.

View official resource
Applications & eligibility

501(c)(3) application

For qualifying 501(c)(3) organizations. Other eligible entity types have separate applications.

Download PDF
MD

Maryland

For purchases

State-issued exemption certificate

Use the organization's valid Maryland certificate. This page also explains replacements and renewals.

View official resource
Applications & eligibility

Nonprofit application instructions

Follow current Maryland Tax Connect instructions to apply for sales and use tax exemption.

View official resource
MA

Massachusetts

For purchases

ST-5 · exempt purchaser certificate

Eligible 501(c)(3) organizations provide ST-5 together with their valid ST-2 certificate.

Download PDF
Applications & eligibility

Request exemption · MassTaxConnect

Register the nonprofit with MassTaxConnect to request sales-tax exemption.

View official resource
MI

Michigan

For purchases

3372 · exemption certificate

Complete the applicable exemption and provide supporting documentation as required.

Download PDF
Applications & eligibility

Nonprofit qualification guidance

Michigan no longer has a nonprofit sales/use-tax exemption application process. Review qualifying status and documentation.

View official resource
MN

Minnesota

For purchases

ST3 · certificate of exemption

Use the applicable exemption reason and required identifying information.

Download PDF
Applications & eligibility

ST16 · nonprofit application

Apply for Minnesota nonprofit exempt status; federal exemption alone is not sufficient.

Download PDF
MS

Mississippi

For purchases

Exemption letter guidance

For organizations specifically exempt by law, request a DOR letter confirming exemption; there is no general blank certificate.

View official resource
Applications & eligibility

Qualifying exemptions

Only statutory exemptions apply. Contact the Sales Tax Bureau about qualification and a verification letter.

View official resource
MO

Missouri

For purchases

149 · exemption certificate

Use for the applicable exemption. Eligible nonprofits should follow their state exemption letter's requirements.

Download PDF
Applications & eligibility

1746 · exemption application

Apply for a Missouri sales or use tax exemption letter with supporting documents.

Download PDF
MT

Montana

For purchases

No general sales tax

No general-use sales tax. Out-of-state purchases follow the destination state's requirements.

View official resource
Applications & eligibility

Income-tax exempt status · EXPT

This is a separate income-tax exemption request, not a sales-tax purchase certificate.

View official resource
NE

Nebraska

For purchases

Form 13 · resale or exempt sale

Approved exempt organizations complete the relevant exemption section with their exemption number.

Download PDF
Applications & eligibility

Form 4 · application library

Select the Nebraska Exemption Application for Sales and Use Tax for eligible organizations.

View official resource
NV

Nevada

For purchases

State-issued certificate guidance

Eligible religious, charitable, and educational organizations apply for state recognition before claiming exemption.

View official resource
Applications & eligibility

Religious / charitable / educational application

Apply for Nevada sales/use-tax exemption and submit supporting documentation.

Download PDF
NH

New Hampshire

For purchases

No general sales-tax certificate

New Hampshire does not issue general sales-tax exemption certificates or exemption numbers.

View official resource
Applications & eligibility

State exemption guidance

No general sales/use-tax application is needed. Other taxes have separate rules.

View official resource
NJ

New Jersey

For purchases

ST-5 · state-issued certificate

Use your organization's issued ST-5. This state page links to replacement and update instructions.

View official resource
Applications & eligibility

REG-1E application and instructions

Apply for the ST-5 Exempt Organization Certificate through the linked REG-1E process.

View official resource
NM

New Mexico

For purchases

Nontaxable transaction certificates

Request and execute the NTTC type that matches the eligible gross-receipts deduction.

View official resource
Applications & eligibility

Nonprofit qualification guidance

Explains nonprofit gross-receipts treatment and when an NTTC is needed for purchases.

View official resource
NC

North Carolina

For purchases

Exemption certificate library

E-595E is for eligible exemption reasons. Ordinary nonprofit purchases generally require tax payment, followed by an eligible refund.

View official resource
Applications & eligibility

Nonprofit refund account application

E-585NPA applies for a refund account ID, not blanket exemption at checkout.

Download PDF
ND

North Dakota

For purchases

Exempt organization guidance

Eligible organizations obtain a state exemption certificate. Review which organizations qualify.

Download guidance PDF
Applications & eligibility

SFN 21919 application

For the specific government, school, health, and other eligible entities listed on the application.

Download PDF
OH

Ohio

For purchases

STEC B · blanket exemption

State a valid exemption reason and complete purchaser and seller information.

Download PDF
Applications & eligibility

Eligibility under Ohio law

Review the qualifying nonprofit purchase exemptions before completing an exemption certificate.

View official resource
OK

Oklahoma

For purchases

Issued exemption permit guidance

Use the applicable state-issued permit and follow the documentation requirements for your exemption category.

View official resource
Applications & eligibility

Packet E · exemption application

Includes organization categories, application requirements, and supporting documentation.

Download PDF
OR

Oregon

For purchases

No sales/use-tax certificate

Oregon has no general sales/use tax and does not issue sales-tax exemption certificates.

View official resource
Applications & eligibility

Nonprofit income-tax guidance

Review nonprofit income-tax treatment and unrelated business income requirements.

View official resource
PA

Pennsylvania

For purchases

REV-1220 · exemption certificate

For eligible exempt purchases. This form does not apply for or grant exempt status.

Download PDF
Applications & eligibility

REV-72 · nonprofit application

Apply for recognition and include the required organizational and financial documents.

Download PDF
RI

Rhode Island

For purchases

State-issued exemption certificate

Eligible organizations use their issued certificate and review renewal requirements.

View official resource
Applications & eligibility

EXO-SUE · application instructions

Follow the link to Audit Forms for the exempt-organization application and renewal form.

View official resource
SC

South Carolina

For purchases

Exemption forms and requirements

Select a specific exemption. An exemption for nonprofit fundraising sales does not automatically cover purchases.

View official resource
Applications & eligibility

Exemption applications · MyDORWAY

Review each exemption's scope and follow the applicable application route.

View official resource
SD

South Dakota

For purchases

Sales/use-tax exemption forms

Open the exemption certificate under the state's forms. Eligible organizations must provide required exemption information.

View official resource
Applications & eligibility

Exempt-status application library

Select the application for relief agencies, government entities, and educational institutions, as applicable.

View official resource
TN

Tennessee

For purchases

State-issued nonprofit certificate

Obtain the department's certificate before making exempt nonprofit purchases.

View official resource
Applications & eligibility

Exempt organization application forms

Use the exempt organizations or institutions application and review location-specific requirements.

View official resource
TX

Texas

For purchases

01-339 · resale / exemption

Use the resale side for resale, or the exemption side for qualifying exempt purchases.

Download PDF
Applications & eligibility

Nonprofit exemption applications

Review eligibility and the linked AP-204 application for federal and other exemptions.

View official resource
UT

Utah

For purchases

TC-721 · exemption certificate

Review the certificate and exemption-number requirements for qualifying religious or charitable purchases.

Download PDF
Applications & eligibility

TC-160 · exemption number application

Apply for an eligible religious or charitable institution's sales-tax exemption number.

Download PDF
VT

Vermont

For purchases

S-3 · exemption certificate

For qualifying resale, exempt-organization, and direct-pay purchases. Follow the form's instructions.

Download PDF
Applications & eligibility

Nonprofit registration guidance

Eligible nonprofits must register for a Vermont Business Tax Account before using the purchase exemption.

View official resource
VA

Virginia

For purchases

Issued nonprofit certificate guidance

Approved nonprofits use their issued certificate. Other exemption categories have separate forms.

View official resource
Applications & eligibility

NP-1 · nonprofit application

Apply for nonprofit sales/use-tax exemption; an online option is also available through Virginia Tax.

Download PDF
WA

Washington

For purchases

Exemption form library

Select a form for a specific eligible purchase; nonprofit status alone does not establish a general exemption.

View official resource
Applications & eligibility

Nonprofit tax guidance

Review the nonprofit guide for tax obligations and available specific exemptions.

View official resource
WV

West Virginia

For purchases

F0003 · exemption certificate

Complete the permitted exemption reason and required identification information.

Download PDF
Applications & eligibility

Nonprofit qualification and registration

Review nonprofit eligibility, business registration, and purchase requirements.

Download guidance PDF
WI

Wisconsin

For purchases

S-211 · exemption certificate

For qualifying purchases. Include the Certificate of Exempt Status number when required.

Download PDF
Applications & eligibility

S-103 · exempt-status application

Apply for a Certificate of Exempt Status for an eligible organization.

Download PDF
WY

Wyoming

For purchases

Sales/use-tax exemption forms

Use the exemption certificate linked by the Excise Tax Division for an eligible purchase.

View official resource
Applications & eligibility

Eligibility and department guidance

Review the exemption matrix and contact the division to confirm nonprofit documentation requirements.

View official resource

Buying in more than one state?

Streamlined exemption certificate

A shared certificate for eligible exemptions in participating states. Check state-specific instructions; not every exemption reason is accepted everywhere.

Get certificate & instructions

Purchases for resale

Multistate resale certificate

The MTC certificate is for qualifying resale purchases. It is not a general nonprofit exemption certificate. Review the participating states and restrictions.

Get resale certificate & instructions

A few helpful distinctions

Which section should I use?

Use Purchase forms to document an exemption you already qualify for. Use Nonprofit applications to find state approval steps or eligibility guidance. That section focuses on nonprofit sales/use-tax status; where a state has no general sales tax, other tax guidance is labeled separately. It is not a directory of every income, property, or payroll tax exemption.

Why do some states have no blank certificate to download?

Some states issue a certificate or exemption number only after approving an organization. Other states allow only specific exemptions, offer a refund process, or have no general sales tax. Those entries link to official instructions rather than an inapplicable blank form.

What makes documentation acceptable?

The exemption must apply to the purchaser and transaction. Complete all required fields, signatures, dates, and identification numbers, and include any required approval certificate or supporting documents. A submitted application, federal EIN, or nonprofit incorporation document by itself does not establish state sales-tax exemption.

How do I download a form?

Choose Download PDF to open a linked document, then use your browser's download or save control. For View official resource, follow the state page to its current form, portal, or certificate instructions. External resources open in a new tab.

Directory compiled September 29, 2026. Forms and requirements can change; follow the issuing authority's current instructions. This directory provides common forms and official starting points, not a guarantee of eligibility or a complete list of every exemption.

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