The following organizations might qualify for tax-exempt
status*: non-profits**, religious organizations, state and local
government, hospitals, and educational institutions. . Also, any
sales to the U.S. . government and its agencies will normally be
exempt from sales tax.
Purchases made by tax-exempt organizations must be made by the
exempt organization only. . Under no circumstance can any individual
or other agent purchase any items on a tax-exempt basis.
In order to qualify for tax exemption, the purchaser must
either:
- Provide a tax exemption certificate, or
- Provide a letter that states the name of the agency and a
written statement regarding the exemption from sales tax, including
the tax exempt ID number. . The letter should also be dated and
signed by the person authorized to issue the letter of
exemption.
Any written request or other documentation in support of a
tax-exempt transaction will be reviewed immediately so that an
appropriate tax adjustment can be made. . if the documentation you
furnish does not meet our compliance needs, you will be
notified.
Please provide tax exempt documentation using one of the
following methods:
*Although many states permit sales tax exemption for some or all
of these organizations, these four states do not: California, North
Carolina, South Carolina, and Washington. . For additional
information concerning your qualification as a tax-exempt
organization for sales tax purposes, please contact your state's
Department of Revenue or Board of Equalization.
** Non-profit organizations seeking sales tax exemption must
follow the above procedure. . This will avoid unnecessary delays in
processing your sales tax exemption. . The use of a Federal form or
other document which refers to an organization as tax exempt under
IRC Section 501(c)(3), etc., will not satisfy our documentation
needs for sales tax purposes.