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Important information for groups who are tax exempt

 

Many organizations qualify as being tax exempt from paying state sales tax.  If you are a tax exempt group, then you will not be charged sales tax on your fundraiser order as long as the correct documentation is submitted to Home & Garden Party.  I encourage you to refer to the information provided below to assist you in locating the appropriate document that is required by your state.  Please note that you MUST provide the correct Tax Exempt Document required from your state stating "exempt from sales tax" somewhere on the form or you will be charged tax on your order.  Exemption is for state taxes and requires exemption documentation from your state, not the IRS.

Home and Garden Party cannot accept a "Resale" sales tax certificate from retail stores or a federal tax ID number, listed as an EIN Employer Identification Number.  Providing only a tax exempt number without the document on which it was issued will not qualify.  Many states provide a form which can be uploaded below and then completed with your information.

Your tax exempt certificate or form will not be needed until your fundraising order is submitted.  I encourage you, however, to submit your tax exempt document to me as soon as possible to verify that the correct document has been secured.  If you are delayed in receiving your exemption certificate tax will need to be charged at the time your order is placed.  You may, however,  submit your tax exemption document within 60 days of the date your order is submitted.  Once approved your tax will be reimbursed. 

Also, please note that the "ship to" address must be in the same state that the tax exempt form is issued.  Be sure to check your tax exempt certificate for an expiration date and if one is listed, be sure that your order is submitted at least two days prior to that date.  All tax exemption documents must be filled out completely with the signature of a representative of the tax exempt organization. 

If you are unsure of your organization's tax exempt status or what you need to do to get your certificate, contact your local tax collector's office or the phone number for your state provided below.  Please refer to the requirements below for more information.  For many states, a blank tax exemption form can be printed for you to complete.  Please see below for more information.  You may also visit http://www.fundraisetaxlaw.org .

If you still have questions please contact me for further assistance.  
State Type Links To Forms Or Reference Materials Comments Phone #'s
Alabama Currently Unavailable Currently Unavailable AL churches are not necessarily tax-exempt. Schools are not required to have an exempt certificate but we must have their ID number on their letterhead. Most non-profits are not exempt from retail sales tax; they must be on file with the Alabama Dept. of Revenue. (Examples: Aids Centers, Children’s Homes, etc.…) 334.242.1490
Alaska Currently Unavailable Currently Unavailable   Information Pending 907.465.3692
Arizona Form Click here to view.pdf AZ uses form AZ5000 (2 pages) for fundraisers. Non-profit and Government run health care institutions (hospitals, nursing homes, etc) must apply to state for exempt status. Churches can use IRS 501 (c (3) determination letter. Sales to state, county, and city governments and their political subdivisions are taxable. Sales to public schools are taxable. 800.843.7196
Arkansas Form Click Here To View
 		 AR uses form ST 391 “State of Arkansas Exemption Certificate (Act 391 of 1997)”. An organization can only be tax exempt if it meets all requirements under Act 1062 (7-99). A copy of this act can be found on the Arkansas Department of Finance web page. 501.682-1895
California Currently Unavailable Currently Unavailable CA states that they are not a “sales tax exempt” state. There are no circumstances under which a sale from our company to any type of organization (school, church, boy scouts, etc) would be considered exempt. To verify this you may contact The Board of Equalization at P.O. Box 942879, Sacramento, CA 92879. The only exception is Native American Indians are exempt if the ship to address is on a reservation and they can provide a letter from the Tribal Council or Tribal Lawyer stating the ship to address is part of a reservation. 1.800.400.7115
Colorado Form DR-0563 Click here to view.pdf CO issues a “Sales Tax Exemption Certificate” form. Only Non-Profit Organizations and Government entities (state, local, school districts, etc.) holding IRS section 501©(3) letters and having an exemption certificate are exempt.
303.238.7378
Connecticut Form Click here to view.pdf CT uses form Cert-119. The purchaser must attach this certificate copy to the exemption permit issued to the organization or a determination letter or group exemption letter issued by the IRS which establishes that the organization has been determined to be an exempt organization described under section 501(C) 3 or (13) of the Internal Revenue Code. 860.297.5962
Delaware     No sales tax. 302.577.8205
Washington D.C. Currently Unavailable Currently Unavailable   202.727.4TAX
Florida Currently Unavailable Currently Unavailable FL uses form DR-14, “Consumer’s Certificate of Exemption” issued to individual entities by the state. 850.488.6800
Georgia Currently Unavailable Currently Unavailable GA issues exempt certificates to individual entities depending on the type of entity (examples are form ST-NH2 for nursing homes or hospitals, form ST-UCS for schools and universities). 404.417.2441
Hawai Currently Unavailable Currently Unavailable We do not ship to Hawaii 1.800.222.3229
Idaho Form Click Here To View .pdf ID uses form ST 101. This includes Native American Indian Tribes. Native Americans - see Idaho exempt form. A list of tax-exempt entities is listed in Idaho Code Section 63-3622-0. Non-profit organizations, churches, and government entities that claim tax exemption on fundraisers must collect and remit sales tax themselves. 1.800.972.7660
Illinois Currently Unavailable Currently Unavailable The exempt organization must apply to the state for exempt status. IL issues a letter from the IL Department of Revenue. This letter includes an “E99" number and an expiration date. In the bottom left hand corner of the letter will be the letters/numbers STS – 49 or STS-70 for schools. In the event that an organization is unable to find the letter but knows the “E99” number they may submit a letter on their letter head stating their “E99” number and requesting that we remove the tax from the order. This letter should be signed by someone authorized by the organization. We must then verify the number with the Dept of Revenue before we can process the exemption. 217.782.8881
Indiana Form Click here to view.pdf IN uses form ST-105 “Indiana General Sales Tax Exemption Certificate”. This form must have their IN exemption number filled in. 317.233.4015
Iowa Form Click Here To View .pdf – IA uses form 31-014 (or multi form off the Internet). Government agencies and schools are exempt by law but payment must be made with government or school funds. Purchases by non-profit organizations and churches for their own use are taxable. Purchases made for resale by the organization are not taxable if all proceeds from the sale of such items will be used for charitable purposes. The "resale box must be checked. 515.281.3114 1.800.367.3388
Kansas Reference this page Currently Unavailable As of Jan, 2005 the state will issue all non-profit organizations and governmental entities an official certificate of exemption that will contain an entity specific exemption number. The organization must register with the state and be issued this form. A copy of this certificate will be needed to qualify for exemption from the state sales tax. We can no longer accept the “fill in the blank” KS forms. 785.296.3081
Kentucky Form Click Here To View .pdf KY uses form 51A126, Purchase Exemption Certificate. The 51A127 certificate for out of State organizations is no longer accepted. Government organizations may have only a letter from the KY department of revenue as their exemption certificate. Read the letter carefully. If the letter contains the statement “complete the 51A126 form”, it will not be accepted. 502.564.4581
Louisiana Reference this page Currently Unavailable LA does not have exemption numbers but does issue exemption certificates. An exemption certificate must be obtained from the Dept. of Revenue according to prescribed regulations. A very limited number of non-profit organizations are exempt from sales tax. These organizations, as well as schools and other government entities, will have a certificate issued by the state. Sales tax must be collected for most fund raising activities. In order for non-profit organizations that have not been issued the above certificate to qualify for the exempt status they must submit an R-1048 (Application for exemption at certain fundraising activities) to the state. A copy of the signed and approved R-1048 will serve as the exemption certificate. 337.491.2504
Maine Currently Unavailable Currently Unavailable ME requires a letter from state of Maine stating the organization’s tax exempt status. The organization may fax the request for the letter to the Maine Dept. of Revenue on the organization’s letterhead. The fax # is 207.287.6628. Maine also accepts a form ST-2 certificate. 207.624.9693 
Maryland Reference this page Currently Unavailable MD requires the organization to have an exemption number that we can verify on the Internet. A copy of the organizations certificate should be faxed to us for verification. Only churches, religious organizations, and government agencies may use an exemption certificate to purchase items for resale. 1.800.492.1751
Massachusetts Form Click Here To View .pdf MA uses form ST-2 to show non-profit status and ST-5 is the actual exemption certificate. If the organization has a ST-2, they are exempt. The organization should provide us with a copy of the ST – 2 along with a completed ST-5, according to the Dept. of Revenue. The ST-5 “Massachusetts Dept. of Revenue Certificate of Exemption” must bear the exemption number, issue date and date of expiration. MA also grants temporary certificates. Governmental entities need only supply us with the signed ST-5. The form must have their exemption number. 617.887.MDOR 
Michigan Form Click here to view MI uses the “Michigan Sales and Use Tax Certificate of Exemption”. If the exemption is for a non-profit organization you must attach an IRS determination letter or exempt letter from the state of Michigan. All government, school, hospital, and church exemptions must contain a “38-“ number. 517.636.4730
Minnesota Form Click Here To View
 		 MN uses form ST-3 “Minnesota Certificate of Exemption” or form ST-17 (certificate issued by state), or ST5 Resale Certificate. The ES number must be provided on the form.An exemption code must be provided. Not all non-profit organizations are exempt from sales tax. You should check with the department of revenue for a list of organizations that do not qualify or ask to see a form ST-17. Most purchases by local governments are taxable. Some exceptions are School districts; state or community providers of higher education, government owned hospitals and nursing homes. 651.296.6181
Mississippi Currently Unavailable Currently Unavailable MS churches are not tax-exempt. Non-profit organizations need a state issued exemption form. The organization can provide MS with their IRS non-profit status letter and MS will determine whether to issue them a tax-exempt form. Schools are exempt without an MS exemption number but they need to provide us with a letter on their letterhead stating their wish for exemption and an EIN number or FIN number. 601.923.7000
Missouri Form Currently Unavailable MO uses “State of Missouri Sales and Use Tax Exemption of Purchases and Sales”. The form must have an exemption number. Form 149 for resale will make the organization that is selling the product responsible for collecting and remitting the sales tax to MO when the merchandise is sold. 1.800.877.6881
Montana     No sales tax. 406.444.6900
Nebraska Form Click Here To View .pdf NE schools and organizations formed in conjunction with a school (booster clubs, PTA’s, etc.) are exempt from sales tax. They should provide us with a properly completed Form 13 (Section B-Exempt Sale). With very limited exceptions, nonprofit organizations that make sales must collect and remit state any local sales tax. They should provide us with a Form 13 (Section A-Resale) if they wish to claim exemption for resale purposes. Nonprofit organizations may make tax free purchases for their own use (not to be resold as a fundraiser) but should provide us with the Form 13 (Section B completed). 1.800.742.7474

        or

402.471.5729
Nevada Currently Unavailable Currently Unavailable The State of Nevada’s Department of Taxation issues a letter for tax exemption purposes to nonprofit organizations and schools. This is the only proof of exempt status. An organization must apply to The Department of Taxation for this letter. 775.684.2000 
New Hampshire     No sales tax. 603-271-2191
New Jersey Currently Unavailable Currently Unavailable NJ uses form ST-5 “State of New Jersey Exempt Organization Certificate”. The exemption number starts with EO-**********. If it is a State/Government organization, they can use form ST-4 if the sales are $150 or less. Otherwise, we must have a purchase order or contract on their letterhead. Schools are exempt without a certificate but we need a letter on their letterhead stating their wish to be exempt. 800.323.4400

Outside New Jersey
609.826.4400

New Mexico Currently Unavailable Currently Unavailable NM uses “NTTC” forms. NM requires that the organization is registered with the Dept. of Revenue and furnishes us with the “NTTC” form. 827.0908
New York Form Currently Unavailable NY uses form ST-119 “New York State and Local Sales and Use Tax Exempt Organization Certificate”. The form must have an EX# filled in. Governmental entities, including schools, are only required to supply vendor (us) with its official purchase order. Native American Indians use form DTF-801. 800.462.8100
North Carolina Form Click here to view.pdf Non-profit organizations registered for sales and use tax purposes may purchase products for resale without paying tax provided they have furnished us with a Form E-590 Certificate of Resale. This certificate requires a registration number be provided and is invalid without it. When making a purchase for their own use, NC requires the organization to pay the sales tax and file semi-annually to the state for a refund of the tax. This same rule applies to all state or local government organizations, including schools. An agency or branch of the federal government is “exempt by law” but must provide a letter stating that they are exempt under the federal exemption. 919.733.4684
North Dakota Currently Unavailable Click Here To View
 		 ND Issues an exemption certificate with a number. 701.328.2770
Ohio Form Click Here To View OH will accept the OH exemption certificate provided here or a form made on the computer with name of organization, address, reason for exemption, name of contact person, and signature. The header of the letter must say “Exemption from Sales Tax – State of Ohio” and include the phrase “under penalty of perjury I certify that this purchase is exempt from retail sales tax.” 800.282.1782
888.405.4039
Oklahoma Currently Unavailable Currently Unavailable The organization will have a letter from the state of OK or an actual sales tax exemption certificate issued by the state. OK schools, PTO’s, cities, counties, and churches are exempt. Little League, Soccer Assoc., etc. are not exempt but can get an OK sales tax license and use a Resale Certificate. The organization will then be responsible for collecting and remitting sales tax to the state of OK when the merchandise is sold. 405.521.3160
Oregon       No sales tax. 503.378.4988
Pennsylvania Form Click Here To View .pdf PA uses form REVK-265 (issued by state) or REV-1220 A.S (blank form). Non-profit organizations must have a # that starts with 75-******* and schools must have a number that starts with 76-******. If they do not have an exemption number they must use form #REV-72 A.S. to apply for an exemption number or call 717-783-5473 (Non-profit Dept. of Sales and Use Tax). For state or local governments and their subsidiaries considered an instrumentality of the commonwealth use form REV-1220 A.S. and check #2. In the blank provided write “Instrumentality of the Commonwealth”. 717.787-1064
Rhode Island Currently Unavailable Currently Unavaliable The State issues a certificate with a number. Payment for products purchased must come from the organization. 401.222.2950
South Carolina Currently Unavailable Currently Unavailable SC requires ST-9 Exemption Certificate. Non-profit organizations must apply to the state for exempt status using form ST-10. This application is available on the SC Dept of Revenue website www.sctax.org. Once approved the organization will be issued the ST-9. Federal governments are exempt using the form ST-8. 803.898.5000
South Dakota Form Click Here To View .pdf South Dakota issues exemption certificates with numbers. The number will contain the letters RG, RA, RS, or RE. For government agencies, including schools, a government voucher is required (these may not have numbers). Generally, fundraisers must pay the tax on the merchandise or charge tax to the consumer when the merchandise is sold. (They could use a Resale certificate and then be responsible for remitting the sales tax to SD). The question is who is paying for the merchandise. i.e., A county would be exempt if they are paying for the merchandise with a county check. A 4H Club paying with their own check would not be exempt. 800.829.9188
Tennessee Currently Unavailable Currently Unavailable TN requires form RV-1091 issued by the state. The form RV-0491 is acceptable for government agencies (including schools). No number is needed on this form. 615.741.3580
Texas Form Click Here To View .pdf TX uses a “Texas Sales and Use Tax Exemption Certificate” for non-profit organizations. A “Texas Resale Certificate” may be used to exempt them from the tax at the time of purchase but they must collect tax when the merchandise is resold and then remit the sales tax to the state of TX. The exemption number is their 11-digit Federal Identification number. 800.252.5555
Utah Currently Unavailable Currently Unavailable UT uses form TC-721. If a category that requires a License # is checked, a number must be provided to be valid. Religious or Charitable Institutions may only use this certificate if purchase is greater than $1,000. Otherwise they must pay the tax and apply to the state for a refund. 801.297.6700
Vermont Currently Unavailable Click Here To View .pdf VT uses form S-3 “Resale/Exempt Organization Certificate.” A Vermont Registration Certificate number must be provided except for Volunteer Fire Departments. Certificate is invalid without a signature. 802-828-2551
Virginia Form Currently Unavailable VA recently discontinued its use of the form ST-13. Any organization that previously qualified for exemption under this form will now have a letter issued by the state. This letter is the only proof we are allowed to accept for tax exemption purposes from most non-profit organizations. VA uses form ST-12 “Commonwealth of Virginia, Sales and Use Tax Certificate of Exemption” for government entities and ST-13A for churches. There is not an exemption number on this form. To qualify for this exemption, the organization must have received determination that is either 1) exempt from taxation under 501 (C)(3) of the Internal Revenue Code; or 2) exempt from local real property taxation under 58.1-3606 of the Code of Virginia. Copies of the ST-12 or ST-13A can be obtained on the VA department of revenue web site or by calling the home office. We can also accept form ST-10 certificate of exemption for resale (no resale certificates from retail businesses). This form must contain a registration number and signature to be valid. 804.236.2760
or
804.236.2760
Washington Form Click Here To View .pdf WA uses the Resale Certificate as an exemption certificate. Most non-profit organizations are exempt if they have exempt status from the IRS, 50l ©(3), 501©(4), or 501©(10). Unless the organization is exempt on all of its income, it is required to register with the Department of Revenue to receive either a temporary or permanent Unified Business Identifier (UBI#). This number should be supplied on the resale certificate. If they do not have a UBI # because they are exempt on all their income they can put in “non-profit 501©(3)” or “non-profit 501©(4)” or “non-profit 501©(10)”. 800.647.7706
West Virginia Form Click here to view.pdf WV uses the 2-page form WV/CST-280 with the 12 digit tax identification number filled in. An older version of the CST-280 that is still acceptable is only one page with the signature space at the bottom. Nonprofit organizations are not exempt by reason of their nonprofit status alone but must meet very specific requirements. Also, the organization must have a current annual registration certificate with the Department of Tax and Revenue. 800.982.8297
Wisconsin Form Click here to view.pdf WI uses form S-211 “Wisconsin Department of Revenue Certificate of Exemption” (2 pages). Non-profit organizations must provide their CES # (usually begins with the letters ES-********. If the organization does not already have an exemption number, it must apply to the state for one using form #S-103. Schools will also use the S-211 form. They are exempt without a number but the designer must put the school’s name in the “ship to” address. A copy of the state issued exemption certificates that are also accepted are the S-204 and S-207. 608.261.6261
Wyoming Form Click here to view.pdf WY religious and charitable organizations are issued a Revenue ID#. They must provide that with a “letter of authority” issued by the state of WY and a WY Sales Tax Exemption Certificate (ETS101). Schools and their political subdivisions only need the certificate ETS101. 307.777.5200
      **NATIVE AMERICAN INDIANS – Native American Indians have tax exempt status. The must take possession of the merchandise on the reservation. In other words, the order must be shipped to the reservation. (The reservation is not considered a part of the state.) We are required by the state to have proof that the “ship to” address is on the reservation. i.e. Letter from the Tribal Council or other official representative, etc. verifying that the “ship to” address is on the reservation. Otherwise, they must pay sales tax. Most states also require the Federal tribal enrollment number.  

 
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