Streamlined Sales and Use Tax Agreement
Certificate of Exemption
This is a multi-state form. Not all states allow all exemptions listed on this form. Purchasers are responsible for knowing if they qualify to claim exemption from tax in the state that would otherwise be due tax on this sale. The seller may be required to provide this exemption certificate (or the data elements required on the form) to a state that would otherwise be due tax on this sale.
The purchaser will be held liable for any tax and interest, and possible civil and criminal penalties imposed by the member state, if the purchaser is not eligible to claim this exemption. A seller may not accept a certificate of exemption for an entity-based exemption
If no Steamlined Sales Tax ID Number, enter one of the following:
Enter the code from the table below in the "Reason For Exemption" box to the underneath. Enter the Department/Name/Number in the ID Number Box.
You MUST fill out both the code and the appropriate number for any state in which you are claiming exemption.
The following non-member states will accept this certificate for exemption claims that are valid in their respective state. SSUTA Direct Mail provisions do not apply in these states
Use this form to claim exemption from sales tax on purchases of otherwise taxable items. The purchaser must complete all fields on the exemption certificate and provide the fully completed certificate to the seller in order to claim exemption.
Warning to purchaser: Purchasers are responsible for ensuring that they are eligible for the exemption being claimed. Purchasers will be held liable for any tax and interest, as well as penalties imposed by the state, if the purchase is not legally exempt.
Misuse of exemption certificates : Any purchaser who knowingly and intentionally purchases items for resale that he or she knows will not be resold, or provides an invalid exemption certificate with the intent to evade payment of the tax, must pay the use tax on these items and may be guilty of a Class 1 misdemeanor and fined up to 50% of the tax owed. If a business legitimately purchases an item for resale, but later uses that item, the purchaser is responsible for reporting and paying use tax on that item.
Purchaser instructions for completing the exemption certificate:
If the Multistate Supplemental form is not being attached, enter the two-letter postal abbreviation for the state under whose laws the exemption is being claimed. For example, if claiming a sales tax exemption in Minnesota, enter “MN” in the boxes provided.
If this box is not checked, this certificate will be treated as a blanket certificate. A blanket certificate continues in force as long as the purchaser is making recurring purchases (at least one purchase within a period of twelve consecutive months) or until otherwise cancelled by the purchaser.
Multistate Purchasers: The purchaser should enter the headquarters’ address as the business address.
Multistate Purchasers: Attach the SSUTA Certificate of Exemption – Multistate Supplemental form and indicate the applicable reason for exemption and identification number (if required) for each of the additional states in which the purchaser wishes to claim exemption from tax.
CAUTION: The exemptions listed are general exemptions most commonly allowed by states. However, each state’s laws governing exemptions are different. Not all of the reasons listed may be valid exemptions in the state in which the exemption is being claimed. In addition, each state has other exemptions that may not be listed on this form. To determine what sales tax exemptions are allowed in a particular state refer to the state’s website or other information available relating to that state’s exemptions.
Seller: The seller is required to maintain proper records of exempt transactions and provide those records to states when requested. These certificates may be provided in paper or electronic format. Exemption certificates must be made available to states in the form it is maintained.
The seller is relieved of the responsibility for collecting and remitting sales tax on the sale(s) for which the purchaser provided the exemption certificate, even if it is ultimately determined that the purchaser improperly claimed an exemption, provided all of the following conditions are met: