Sales tax exemptions are not always granted for the life of a business or nonprofit. Depending on the state, entities may be required to renew their exemption periodically.
11 states (Alabama, Florida, Illinois, Indiana, Kansas, Kentucky, Maryland, Nevada, Pennsylvania, South Dakota, and Virginia) currently require entities to file a renewal application to maintain their exempt status. There is typically no fee to renew an exemption. Of the 11 states, all but two (Alabama and Indiana) exempt entities for five year periods. Alabama and Indiana require an annual update to maintain exemption.
Most states do not require a renewal application, but entities must keep officer, address, and other entity information up to date.
The chart below outlines the state-level process for renewing sales tax exemption.
Alabama
Alabama
To renew exemption from state sales tax:
Agency:
Alabama Department of Revenue
Due:
Most certificates are renewed annually.
Notes:
The exact date of renewal is found on the current exemption certificate.
Alaska
Alaska
To renew exemption from state sales tax:
Not required
Alaska does not have sales or use taxes.
Arizona
Arizona
To renew exemption from state sales tax:
Not required
Arizona does not offer an overall exemption for nonprofits, but they allow exemptions for some single transactions. For a list of the few available exemptions, contact the Arizona Department of Revenue.
More information: Arizona Department of Revenue
Arkansas
Arkansas
To renew exemption from state sales tax:
Not required
Arkansas does not offer general exemptions to sales tax, so there is no renewal.
More information: Arkansas Department of Finance and Administration
California
California
To renew exemption from state sales tax:
Not required
California does not offer blanket exemptions to nonprofits. Charities that qualify for an exemption under a specific type of sale may have ongoing requirements.
More information: California Department of Tax and Fee Administration
Colorado
Colorado
To renew exemption from state sales tax:
Not required
Colorado does not have a renewal requirement for sales tax exemption.
More information: Colorado Department of Revenue
Connecticut
Connecticut
To renew exemption from state sales tax:
Not required
Connecticut does not have a renewal requirement for sales tax exemption.
Delaware
Delaware
To renew exemption from state sales tax:
Not required
Delaware does not currently have a state level sales tax.
New Hampshire does not currently have a state level sales tax.
New Jersey
New Jersey
To renew exemption from state sales tax:
Not required
New Jersey does not have a renewal requirement for sales tax exemption, but organization information must be kept up to date.
More information: New Jersey Department of the Treasury - Division of Taxation
New Mexico
New Mexico
To renew exemption from state sales tax:
Not required
New Mexico does not have a renewal requirement for sales tax exemption, but organization information most be kept up to date.
New York
New York
To renew exemption from state sales tax:
Not required
There is no renewal application for New York tax exemptions, however, businesses may be required to update address and officer information when changes occur.
More information: New York State Department of Taxation and Finance
North Carolina
North Carolina
To renew exemption from state sales tax:
Not required
More information: North Carolina Department of Revenue
North Dakota
North Dakota
To renew exemption from state sales tax:
Not required
North Dakota does not currently offer general sales tax exemptions for nonprofits.
More information: North Dakota Office of State Tax Commissioner
Ohio
Ohio
To renew exemption from state sales tax:
Not required
Ohio does not have a renewal requirement for sales tax exemption.
Oklahoma
Oklahoma
To renew exemption from state sales tax:
Not required
Depending on the type of organization, renewal may be required. Most exempt organizations do not have a renewal requirement.
More information: Oklahoma Tax Commission
Oregon
Oregon
To renew exemption from state sales tax:
Not required
Oregon does not currently have a state level sales tax.
Every fourth year the department issues new exemption certificates to nonprofits. No application is required, but organization information must be kept up to date.
More information: Tennessee Department of Revenue
Texas
Texas
To renew exemption from state sales tax:
Not required
There is no renewal requirement for Texas tax exemption.
More information: Texas Comptroller
Utah
Utah
To renew exemption from state sales tax:
Not required
There is no renewal application for Utah tax exemptions, however, businesses are required to update address and officer information when changes occur.
More information: Utah State Tax Commission
Vermont
Vermont
To renew exemption from state sales tax:
Not required
There is no renewal requirement for Vermont tax exemption.
Form ST-4 makes it possible for businesses to purchase certain goods or services performed on the property without paying Sales Tax if the way they intend to use these items is specifically exempt under New Jersey law.
Renewing Your Certificate: Your Consumer's Certificate of Exemption will be valid for a period of five (5) years. If you wish to renew your exemption, you must submit another Application for Consumer's Certificate of Exemption (Form DR-5) and copies of the required documentation.
A seller is required to keep exemption certificates for a minimum of four years from the date on which the sale is made and throughout any period in which any tax, penalty, or interest may be assessed, collected, or refunded by the comptroller or in which an administrative hearing or judicial proceeding is pending.
Tax exemption certificates last for one year in Alabama and Indiana. Certificates last for five years in at least 9 states: Florida, Illinois, Kansas, Kentucky, Maryland, Nevada, Pennsylvania, South Dakota, and Virginia.
It is not necessary to give the seller a new certificate every time a purchase is made because the certificates do not expire. Although certificates of exemption do not actually expire, New Jersey recommends that it would be good business practice for a seller to request a new form at least every few years.
How you can apply. If you're entitled to a certificate because of your medical condition, speak to your GP or doctor. They'll give you an application form. You'll get a certificate in the post within 10 working days of us receiving your application.
Sellers are required to charge sales tax on all transactions subject to tax except when a jurisdiction's rules allow for the sale to be made tax-exempt. An exemption certificate is the form presented by an exempt organization or individual to the seller when making a tax-exempt purchase.
A tax exemption excludes certain income, revenue, or even taxpayers from tax altogether. For example, nonprofits that fulfill certain requirements are granted tax-exempt status by the Internal Revenue Service (IRS), preventing them from having to pay income tax.
There are three options for renewing your exemption certificate: online, by phone or by mail. Online renewal is the fastest option, as you will receive your confirmation number immediately. If you apply by phone, expect to get your confirmation letter by mail in five to seven days.
Indiana. Indiana does not have online verification of sales tax permits. Ensure that the buyer has filled out the Indiana Form ST-105 General Sales Tax Exemption Certificate completely in order to comply with sales tax law. If you have questions, contact the Indiana Department of Revenue at (317) 232-2240.
At the tax sale, title to the delinquent property itself is not sold. What is sold is a tax sale certificate, a lien on the property. Tax sale certificates can earn interest of up to 18 per cent, depending on the winning percentage bid at the auction.
To apply for an initial or renewal tax exemption card, eligible missions and their members should submit an application on the Department's E-Government (E-Gov) system. Applications are generally processed within five business days.
Introduction: My name is Fr. Dewey Fisher, I am a powerful, open, faithful, combative, spotless, faithful, fair person who loves writing and wants to share my knowledge and understanding with you.
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