Sales Tax Information
Sales Tax Forms / Certificate Information
To waive state / local sales tax on your account a current Resale*, Exemption or Direct Pay Certificate must be on file. Forms listed are the most commonly used. Please follow the instructions on 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 [email protected] should you need assistance.
Alabama
Purchase for Resale
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
Uniform Sales & Use Tax Resale Certificate - Multijurisdiction form accepted for resale only
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 by specified Exempt Buyers
* Include copy of your Arkansas Sales & Use Tax Permit
Form ST391 - Exemption Certificate
Streamlined Sales Tax Certificate of Exemption - Form 0003
Uniform Sales & Use Tax Resale Certificate - Multijurisdiction form
California
Uniform Sales & Use Tax Resale Certificate - Multijurisdiction form accepted for resale
Purchase for Resale
Form CDTFA-230
R&D Partial Exemption
Form CDTFA-230-M
Purchase by Federal Government
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
Uniform Sales & Use Tax Resale Certificate - Multijurisdiction for TPP resale only
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
Form DR 1367 - Government credit card purchase
Connecticut
Purchase for Resale requires CT Sales and Use Resale Certificate
Purchase by Nonprofit/Charitable or Governmental Units
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
Uniform Sales & Use Tax Resale Certificate - Multijurisdiction for TPP resale only or Federal
purchase
Idaho
Uniform Sales & Use Tax Resale Certificate - Multijurisdiction resale only
Purchase by Federal / State & Local Government
Purchase by specified Exempt Buyers (refer to form instructions)
Sales Tax Resale or Exemption Certificate ST-101
Illinois
Purchase for Resale
Form CRT-61
Uniform Sales & Use Tax Resale Certificate - Multijurisdiction for TPP resale only
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
Form ST-105 - Indiana General Sales Tax Exemption Certificate prior to 7/1/22. Current form needed NP-1
Iowa
Streamlined Sales Tax Certificate of Exemption - Form F0003
Uniform Sales & Use Resale Certificate - Multijurisdiction
Purchase by Federal / State & Local Government
Purchase by Approved Nonprofit Organizations
Iowa Sales/Use/Excise Tax Exemption Certificate Form 31-014a
Kansas
Streamlined Sales Tax Certificate of Exemption - Form F0003
Uniform Sales & Use Resale Certificate - Multijurisdiction for TPP resale only
Purchase for Resale
Form ST28A or ST28M
Purchase by US Government or Federal Instrumentality
Form ST28G
Purchase by State / Local Government
Form PR-78KS
Purchase by Public or Private elementary/secondary schools, nonprofit education
Form PR-78ED
Kentucky
Streamlined Sales Tax Certificate of Exemption - Form F0003
Uniform Sales & Use Resale Certificate - Multijurisdiction
Purchase for Resale
Form 51A105
Purchase by nonprofit educational, charitable, religious or Kentucky historical site
Form 51A126
Purchase by State / Local Government
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
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
Purchase by Federal & State Government
Purchase by approved nonprofit/charitable organization
Supply copy of current State issue Exemption Certificate
Maryland
Purchase for 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
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
Streamlined Sales Tax Certificate of Exemption - Form F0003
Uniform Sales & Use Tax Resale Certificate - Multijurisdiction
Purchase for Resale
Form 3372
Purchases by Federal / State & Local Governments, Nonprofit & Charitable, Schools/Colleges, all other approved exempt organizations
Form 3372
Minnesota
Streamlined Sales Tax Certificate of Exemption - Form F0003
Uniform Sales & Use Tax Resale Certificate - Multijurisdiction
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
Uniform Sales & Use Tax Resale Certificate - Multijurisdiction
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"
Nebraska
Streamlined Sales Tax Certificate of Exemption - Form F0003
Uniform Sales & Use Tax Resale Certificate - Multijurisdiction
Purchase for Resale
Form 13
Tribal Purchase - Form 26
Purchases by Federal / State & Local Governments, Nonprofit & Charitable, Schools/Colleges, all other approved exempt organizations
Form 13
Nevada
Streamlined Sales Tax Certificate of Exemption - Form F0003
Uniform Sales & Use Tax Resale Certificate - Multijurisdiction for TPP resale only
Purchase for Resale
Nevada Resale Certificate
Purchases by Federal / State & Local Governments
Certificate of Exemption
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
ST-4
Purchases by Nonprofit & Charitable organizations
Form ST-5 - This is a State issue form
New Mexico
Uniform Sales & Use Tax Resale Certificate - Multijurisdiction for TPP resale only
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
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
Form E-595E
Purchase for Resale
Form E-595E
Purchases by Federal Government, State agencies holding direct pay permits (indicate ID#)
North Dakota
Streamlined Sales Tax Certificate of Exemption - Form 0003
Uniform Sales & Use Tax Resale Certificate - Multijurisdiction
Purchase for Resale - Form SFN 21950
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
Streamlined Sales Tax Certificate of Exemption - Form F0003
Uniform Sales & Use Tax Resale Certificate - Multijurisdiction
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
Streamlined Sales Tax Certificate of Exemption - Form F0003
Uniform Sales & Use Tax Resale Certificate - Multijurisdiction
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
Form SSTGB F0003 - for governmental use
Purchases by Nonprofit, Charitable, all other approved exempt organizations
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
Form SSTGB F0003 needed for:
Purchase for Resale
Purchases by Federal / State & Local Governments, Nonprofit & Charitable, Schools/Colleges, all other approved exempt organizations
Include applicable exemption tax ID number
Tennessee
Purchase for Resale
Form SSTGB F0003
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
Uniform Sales & Use Resale Certificate - Multijurisdiction
Purchase for Resale and
Purchases by Federal / State & Local Governments, Nonprofit & Charitable, Schools/Colleges, all other approved exempt organizations
Form 01-339 or Form 01-339b
Direct Pay - Form TC-721DP
Direct Pay - Form 01-919
Utah
Streamlined Sales Tax Certificate of Exemption - Form F0003
Uniform Sales & Use Resale Certificate - Multijurisdiction
Purchase for Resale and Charitable
Form TC-721
Direct Pay - Form TC-721DP
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 [email protected] should you require details
Vermont
Form S-3 Needed for:
Purchase for Resale
Purchases by Federal / State & Local Governments, Nonprofit & Charitable, Schools/Colleges, all other approved exempt organizations
Virginia
Form ST-12
Purchases by Federal, State & Local Government
Form ST-13A
Purchase by Church / Religious
Form ST-10
Purchase for Resale
Purchase by Nonprofit / Charitable
Copy of current State issued exemption "letter" with expiration date
Washington State
Streamlined Sales Tax Certificate of Exemption - Form F0003
Uniform Sales & Use Tax Resale Certificate - Multijurisdiction
Tribal Purchases - Form REV 36 0001e
Purchase for Resale
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
Wisconsin
Streamlined Sales Tax Certificate of Exemption - Form F0003
Uniform Sales & Use Tax Resale Certificate - Multijurisdiction for resale only
Purchases by Federal / State & Local Governments, Nonprofit & Charitable, Schools/Colleges, all other approved exempt organizations
Form S-211
Wyoming
Streamlined Sales Tax Certificate of Exemption - Form F0003
Approved exempt organizations – Indicate your RID (Revenue ID number)
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
Streamlined Sales Tax Project
Purchases for Resale – limited use in some states for (nonprofit/charitable) exemption
SSTGB Form F0003