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.
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.
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.
Exemption card holders can renew their cards online by following directions on the department's website or by contacting the department at 615-253-0600 or revenue.support@tn.gov. Exemption holders should have also received a letter in the mail with instructions on how to renew their cards.
The renewal period for exemption certificates in Illinois typically varies depending on the buyer, but the state recommends certificates of resale be updated “at least every three years.”
In person – Visit your nearest Secretary of State facility, currency exchange or participating bank. Bring your renewal notice and payment. Acceptable payments include cash, check, credit card (American Express, Discover, MasterCard or Visa) or traveler's check.
Indiana – Online verification is not available. Purchaser will provide you with form ST-105 for your records. Contact the Indiana Department of Revenue at (317) 233-4015 with specific tax exemption questions.
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 paper certificate in the post within 10 working days of us receiving your application.
Some customers are exempt from paying sales tax under Indiana law. Examples include government agencies, some nonprofit organizations, and merchants purchasing goods for resale. Sellers are required to collect a valid exemption or resale certificate from buyers to validate each exempt transaction.
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.
Sales tax exemption certificates expire after five years. The Department reviews each exemption certificate sixty (60) days before the current certificate expires. When a Florida governmental entity remains in effect, a new exemption certificate will be mailed to the governmental entity.
Once you obtain your Indiana resale certificate, it never expires. However, you must present a copy of the certificate to each vendor or supplier you purchase goods from because they are required to keep the certificate on file.
To change your tax withholding you should: Complete a new Form W-4, Employee's Withholding Allowance Certificate, and submit it to your employer. Complete a new Form W-4P, Withholding Certificate for Pension or Annuity Payments, and submit it to your payer.
Every fourth year, the Tennessee Department of Revenue reissues nonprofit and agricultural certificates of exemption to all current exemption holders. Other exemption certificates are not updated and remain in effect unless there is a change in location requiring the certificate to be reissued.
Contact your GP practice and request a Medical Exemption (EC92A) form to be completed by your GP. Your GP is required to complete the EC92A to verify that you have a medical condition that entitles you to free NHS prescriptions.
Your Illinois Sales Tax Exemption Certificate is an important tax document that authorizes you under the Retailers' Occupation Tax Act to purchase tangible personal property for use or consumption tax-free.
This program allows persons 65 years of age and older, who have a total household income for the year of no greater than $65,000 and meet certain other qualifications, to defer all or part of the real estate taxes and special assessments (up to a maximum of $7,500) on their principal residences.
Some customers are exempt from paying sales tax under Illinois law. Examples include government agencies, some nonprofit organizations, and merchants purchasing goods for resale. Sellers are required to collect a valid exemption or resale certificate from buyers to validate each exempt transaction.
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