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Sales Tax Information

Sales Tax Forms / Certificate Information

To waive state / local sales tax on your account a completed, current Resale*, Exemption or Direct Pay Certificate must be on file. Forms listed are the most commonly used. Please review the Instructions for each form to avoid any delay in processing your order.

*Resale Purchasers – Are you Drop-Shipping?

Laerdal will exempt only those states for which we have a valid Resale Certificate on file. Additional documentation may be required for a waiver of sales tax on drop-shipments. Please review applicable state law(s) before placing a drop-shipment order (certificate acceptance, nexus statement...). Certain states will not recognize your out-of-state form. Contact salestax@laerdal.com should you need assistance.

Alabama

Purchase for Resale
Multistate Tax Commission Form

Purchase by Governments (federal, state, county or city), public schools
Supply a copy of Alabama Revenue Department letter or formal Purchase Order copy

Purchase by Nonprofit / Charitable (statutorily tax-exempt groups)
Form STE-1 - State issued form

Arizona

Forms page link:
https://azdor.gov/forms/tpt-forms

Form 5000
TPT Exemption Certificate
Federal Government, Native Americans

Form 5000A
Arizona Resale Certificate

Form 5000HC
TPT Healthcare Exemption Certificate
* You must Include copy of your State issued Exemption Letter for qualifying hospital/healthcare

Arkansas

Purchase for Resale
Purchase by Federal Government
Purchase by specified Exempt Buyers
* Include copy of your Arkansas Sales & Use Tax Permit

Form ST391 or SSTGB Form F0003

Instructions

California

Purchase for Resale
Form CDTFA-230

Purchase by Federal Government
Publication 102 – CA Dept of Tax & Fee Administration
https://www.cdtfa.ca.gov/formspubs/pub102/

Documentation required for your records

When you make a tax-exempt sales or lease, be sure to retain documentation that clearly shows that the transaction is tax-exempt. For sales to the U.S. government, documentation can include items such as:

  • Purchase orders.
  • Copy of U.S. government credit card or credit card number
  • Documents showing direct payment by the U.S. government
  • Shipping and related documents if there is a question that the merchandise might have been sold directly to an individual in the armed services rather than to the U.S. government

Colorado

Purchase for Resale
Form DR 0563 - Sales Tax Exemption Certificate Multi-Jurisdiction

Purchases by Federal / State & Local Governments, Nonprofit & Charitable, Schools/Colleges, all other approved exempt organizations
Supply Copy of State issued Exemption Permit, Form DR-160
or
Form DR5002 - Affidavit of Exempt Sale
or
Form DR 0563 - Sales Tax Exemption Certificate Multi-Jurisdiction

Connecticut

Purchase for Resale
http://www.ct.gov/drs/lib/drs/forms/1995forms/resalecert.pdf

Purchase by Nonprofit/Charitable or Governmental Units
Link below to all forms:
http://ct.gov/drs/cwp/view.asp?a=1477&q=445816

CERT-113
Purchases of Tangible Personal Property and Services by Certain Hospitals, Nonprofit Nursing Homes, Nonprofit Rest Homes, or Nonprofit Residential Care Homes

CERT-119
Certificate for Purchases of Tangible Personal Property and Services by Qualifying Exempt Organizations

CERT-134
Sales and Use Tax Exemption for Purchases by Qualifying Governmental Agencies

The State of Connecticut requires additional documentation for a waiver of sales tax.
* Please review the Instructions attached to each form to avoid any delay in processing your order.

For CERT-113 and CERT-119
The purchaser must attach to this certificate a copy of the:

  • Exemption permit issued to the organization by DRS under Conn. Agencies Regs. §12-426-15;
  • Determination letter or group exemption letter issued by the IRS which established that the organization has been determined to be an exempt organization described in I.R.C. § 501(c)(3) or (13).

District of Columbia

Purchase for Resale
Form OTR-368
Access your MyTaxDC account to complete this form

Purchase by Federal or District Government
Supply a copy of DC issued exemption certificate

Purchase by specified exempt buyers
Supply a copy of your DC issued exemption certificate

Florida

Purchase for Resale
Copy of Florida State issued Annual Resale Certificate

Purchases by Federal / State & Local Governments, Nonprofit & Charitable, Schools/Colleges, all other approved exempt organizations
Copy of current Florida State issued Consumers Certificate of Exemption

Georgia

Purchase for Resale
Form ST-5

Purchase by Federal Government, State & its political subdivisions, the Georgia University system, American Red Cross, additional limited exemeptions
Form ST-5

Purchases by authorized healthcare, specific nonprofit organization, approved private colleges/universities
Provide copy of your "letter of authorization"
This is a State issued form – contact the Georgia Dept. of Revenue if additional information is needed

Hawaii

Purchase for Resale
Form G-17

Idaho

Purchase for Resale
Purchase by Federal / State & Local Government
Purchase by specified Exempt Buyers (refer to form instructions)
Sales Tax Resale or Exemption Certificate

Illinois

Purchase for Resale
Form CRT-61

Purchases by Federal / State & Local Governments, Nonprofit & Charitable, Schools/Colleges, all other approved exempt organizations
Copy of Illinois State issued exemption "letter" containing your E number

Indiana

Purchase for Resale
Purchase by Federal / State & Local Government
Purchase by Nonprofit / Charitable Organizations (in accordance with Sales Tax Information Bulletin #10)
Form ST-105 - Indiana General Sales Tax Exemption Certificate

Iowa

Purchase for Resale
Purchase by Federal / State & Local Government
Purchase by Approved Nonprofit Organizations

All fields must be completed for certificate acceptance
Iowa Sales/Use/Excise Tax Exemption Certificate

Kansas

Purchase for Resale
Form ST28A

Purchase by US Government or Federal Instrumentality
Form ST28G

Purchase by State / Local Government
Form PR-78KS
This is a State issued form – sample above

Purchase by Public or Private elementary/secondary schools, nonprofit education
Form PR-78ED
This is a state issued form – sample above

Kentucky

Purchase for Resale
Form 51A105

Purchase by nonprofit educational, charitable, religious or Kentucky historical site
Form 51A126

Purchase by Federal Government
Form 51A260112

Purchase by State / Local Government
Form 51A260112 or Copy of State issued "exemption letter" (Form must indicate state issued exemption number)

Louisiana

Purchase for Resale
Refer to instructions provided by the State of Louisiana
* Include your applicable Parish Certificates to waive local sales tax

http://revenue.louisiana.gov/Faq/QuestionsAndAnswers/45 or http://revenue.louisiana.gov/SalesTax/ResaleCertificate

Purchase by State and its political subdivisions (Including hospital service district, parish government or school boards)
Form R-1056

Purchase by Federal Government
Form R-1356

Maine

Purchase for Resale
Supply copy of current State issued Resale Certificate

Link below for additional information
https://www.maine.gov/revenue/salesuse/Bull5410092013.pdf

Purchase by Federal & State Government
Purchase by approved nonprofit/charitable organization
Supply copy of current State issue Exemption Certificate

Link below for additional information
https://www.maine.gov/revenue/salesuse/Bull3620160404.pdf

Please review Maines requirements regarding types of payments – link below is to Rule 302
Copy of formal purchase order may be needed for a waiver of sales tax
https://www.maine.gov/revenue/rules/html/rule302rev_jun2010.htm

Maryland

Purchase for Resale

Guidance and explanations on the use of Maryland resale certificates

Issue a Maryland Resale

Purchases by Federal / State & Local Governments, Nonprofit & Charitable, Schools/Colleges, all other approved exempt organizations
Supply a copy of your current Maryland Exemption Permit card

Guidance and explanations on the use of Maryland exemption cards

Massachusetts

Purchase for Resale
Form ST-4

Purchases by Federal / State & Local Governments, Nonprofit & Charitable, Schools/Colleges, all other approved exempt organizations
Form ST-5 AND copy of State issued Form ST-2

Refer to instructions included with Form ST-5

Michigan

Purchase for Resale
Form 3372

Purchases by Federal / State & Local Governments, Nonprofit & Charitable, Schools/Colleges, all other approved exempt organizations
Form 3372

Minnesota

Purchase for Resale
Form ST3

Purchases by Federal / Local Governments, Nonprofit & Charitable, Schools/Colleges, all other approved exempt organizations
Form ST3 – Indicate state issued exemption number

Mississippi

Purchase for Resale
Provide copy of MS state issued Sales Tax Permit
https://www.dor.ms.gov/Pages/SalesTax-FAQs.aspx#126

Purchase by Federal / State / Local Government
Formal purchase order copy, MS State issued exemption letter (if available), payment must be made directly from agency
Sales Tax Exemption Fact Sheet

Purchase by approved Exempt organizations
Provide copy of MS state issued exemption letter
Exempt Entities Fact Sheet

Missouri

Purchase for Resale
Form 149

Purchases by Federal / State & Local Governments, Nonprofit & Charitable, Schools/Colleges, all other approved exempt organizations
Supply copy of your current Missouri state issued exemption "letter"
Proper use of an exemption letter

Nebraska

Purchase for Resale
Form 13

Purchases by Federal / State & Local Governments, Nonprofit & Charitable, Schools/Colleges, all other approved exempt organizations
Form 13 - Refer to instructions included with Form 13 for entry of appropriate information

Nevada

Purchase for Resale
Nevada Resale Certificate

Purchases by Federal / State & Local Governments
Certificate of Exemption

Instructions Page
If available, a copy of current Nevada State issued exemption "letter"

Purchases by Nonprofit & Charitable, Schools/Colleges, approved exempt organizations
Supply copy of current Nevada State issued exemption "letter"

New Jersey

Purchase for Resale
Form ST-3

Purchases by Federal / State & Local Governments, School Districts, State Colleges and all other governmental units
Certificate of Exemption

Purchases by Nonprofit & Charitable organizations
Form ST-5 - This is a State issue form

New Mexico

Laerdal’s New Mexico CRS # is 02-228483-00-4

Purchase for Resale
NTTC Type 2

Purchase of Services for Resale
NTTC Type 5

Purchases of tangible personal property ONLY by Governmental agencies, Nonprofit/Charitable, Tribal & federal/state credit unions
This form is not valid for the purchase of taxable services or software
NTTC Type 9

NTTC are state issued. Access is via the NM DOR website or https://tap.state.nm.us/Tap/_/

New York

Purchase for Resale
Form ST-120

Purchases by Federal / State & Local Governments, School Districts, State Colleges and all other governmental units
Copy of New York State issued exemption “letter” or formal purchase order
Purchases and Sales by Government Entities Tax Bulletin

Purchases by Nonprofit or Charitable organization
Form ST119.1 - State issued

Exempt Organization Exempt Purchase Certificate is available by calling 518-485-2889

North Carolina

Purchase for Resale
Form E-595E

Purchases by Federal Government, State agencies holding direct pay permits (indicate ID#)
Form E-595E

North Dakota

Purchase for Resale
Form SFN 21950 - ND State Resale Certificate
or
Streamlined Sales Tax Project
or
MultiState Tax Commission – Uniform Sales & Use Tax Exemption/Resale Certificate

Purchases by Federal / State & Local Governments, Nonprofit & Charitable, Schools/Colleges, all other approved exempt organizations
Supply copy of State issued Certificate of Exempt Status – Exempt Organization

Ohio

Purchase for Resale
Form STEC B or Form STEC-SST

Purchases by Federal / State & Local Governments, Nonprofit & Charitable, Schools/Colleges, all other approved exempt organizations
Form STEC-B or Form STEC-SST

Oklahoma

Purchase for Resale
Form SSTGB F0003

Purchases by Federal / State & Local Governments, Nonprofit & Charitable, other approved exempt organizations
Supply copy of State issued Sales Tax Exemption Permit

Pennsylvania

Purchase for Resale
Form REV-1220

Purchases by Federal / State & Local Governments, Nonprofit & Charitable, Schools/Colleges, all other approved exempt organizations
Form REV-1220

Rhode Island

Purchase for Resale
RI Resale Certificate

Purchases by Federal, State/Local Government
Review of certificate requirements
Form SSTGB F0003 - for governmental use

Purchases by Nonprofit, Charitable, all other approved exempt organizations
Review of certificate requirements

Supply copy of your current state issued exemption letter or Form SSTGB F0003

South Carolina

Purchase for Resale
Form ST8A

Purchase by Federal Government; limited use for primary/secondary schools
Form ST-8

* Limited Certificate – SINGLE USE

South Dakota

Purchase for Resale
Form SE EForm -1932 V13

Purchases by Federal / State & Local Governments, Nonprofit & Charitable, Schools/Colleges, all other approved exempt organizations
Include applicable exemption tax ID number
Form SE EForm – 1932 V13

Tennessee

Purchase for Resale
Form SSTGB F0003

Instruction page

Purchases by Federal / State & Local Governments
Form RV-F1301301

Purchases by Nonprofit & Charitable organizations
Supply a copy of current State issued exemption "letter"
Sales and Use Tax Notice

Texas

Purchase for Resale
Purchases by Federal / State & Local Governments, Nonprofit & Charitable, Schools/Colleges, all other approved exempt organizations
Form 01-339

Below link opens both the Resale and Exemption Certificate. Complete and return applicable form.
Resale certificates must contain the Texas 11 digit license number

Resale and Exemption Certificate

Utah

Purchase for Resale
Form TC-721

Purchases by Federal, State & Local government & public elementary or secondary schools
Form TC-721G

Purchase by Nonprofit / Charitable
* Limited Exemption – for purchases totaling 1,000.00 or more, unless the sale is pursuant to a contract.
Contact Laerdal at salestax@laerdal.com should you require details

Review instructions as listed on Form TC-721

Vermont

Purchase for Resale
Form S-3

Purchases by Federal / State & Local Governments, Nonprofit & Charitable, Schools/Colleges, all other approved exempt organizations
Form S-3

Virginia

Purchases by Federal, State & Local Government
Form ST-12

Purchase by Church / Religious
Form ST-13A

Purchase for Resale
Form ST-10

Purchase by Nonprofit / Charitable
Copy of current State issued exemption "letter" with expiration date

Washington State

Purchases by Federal Government
SSTGB Form 0003

Purchase for Resale
SSTGB Form 0003 or Copy of Washington State Reseller Permit

West Virginia

Purchase for Resale
Form F0003

Purchases by Federal / State & Local Governments, Nonprofit & Charitable, Schools/Colleges, all other approved exempt organizations
Certificate of Exemption

Instructions

Wisconsin

Purchase for Resale
Purchases by Federal / State & Local Governments, Nonprofit & Charitable, Schools/Colleges, all other approved exempt organizations
Form S-211 or Sales and Use Tax Agreement Exemption Certificate

Wyoming

Purchase for Resale
Form SSTGB F0003 & Instructions

Purchases by Federal / State & Local Governments
Form SSTGB F0003 & Instructions

Approved exempt organizations – Indicate your RID (Revenue ID number)
Form SSTGB F0003 & Instructions


Listed below are additional links for multistate exemption certificates.

Review instructions on websites to verify use of these forms for your organization.

MTC Multistate Tax Commission

Purchases for RESALE
Uniform Sales & Use Tax Certificate – MultiJurisdiction Form

FAQ Page

Streamlined Sales Tax Project

Purchases for Resale – limited use in some states for (nonprofit/charitable) exemption
SSTGB Form F0003

Instructions