The certificate is issued by a purchaser to make tax-free purchases that would normally be subject to sales tax. config.templates.footer = wp.template('autocomplete-footer'); This page includes links to the sample exemption certificates that are included in regulations and to the regulations themselves. 13-619, dated July 19, 2013. This may be particularly useful for foreign mission members who are traveling and expect to use the tax exemption card outside of their usual jurisdiction. if (algolia.powered_by_enabled) { A. Codified Laws § 10-45-9 (Constitutional and Statutory Exemptions from Taxation), • Tenn. Code Ann. } Send the completed form to the seller and keep a copy for your records. Certain states require forms for CBA purchase cards and CBA travel cards. In accordance with the Agreement, the procedure for obtaining an exemption from sales tax on the basis of diplomatic or consular status remains similar to previous procedures. hitsPerPage: config['max_suggestions'], Agent of a Governmental Entity – when contractors or other vendors make purchases that will be used for a government job, Tax exempt or non-profit exemption certificates, For info on other types of exemption certificates, contact your. The purchaser must sign and date the Certificate. are not subject to sales tax. A sales tax exemption certificate is a form you can fill out yourself certifying that you meet the qualifications outlined for making sales-tax-free purchases. Rules for obtaining and using an exemption certificate vary by state and by type of certificate. Some states specifically include an exemption for sales to the Federal Government. autocomplete.autocomplete.open(); 'size', Form Description; E-595E: Streamlined Sales and Use Tax Agreement Certificate of Exemption Form. The procedure for obtaining tax-exemption on purchases made in all other states and the District of Columbia has not changed. The Streamlined Sales Tax Agreement, a multi-state agreement providing for the simplification of the nation’s varying sales tax laws. In other words, sales tax exemption certificates are your proof that you can buy an item tax free. // Automatically reload the page if a deprecation caused an automatic downgrade, ensure visitors get the best possible experience. If there are questions or concerns about this new procedure, please contact OFM’s Tax & Customs Program by telephone at (202) 895-3500, extension 2, or by electronic mail at ofmtaxcustoms@state.gov. The Department reviews each exemption certificate sixty (60) days before the current certificate expires. There is no restriction on the form of payment that can be used with the card. States are prohibited from taxing direct sales to the Federal Government under the principal of federal sovereignty and the supremacy clause of the U.S. Constitution.

var suggestion_template = wp.template(config['tmpl_suggestion']); The following organizations can qualify for exemption certificates: Nonprofit charitable, educational and religious organizations var jQueryMigrateHelperHasSentDowngrade = false; 1, • Directive 03-4: Sales/Occupancy Excise Tax Exemption for Diplomatic Personnel, • Tax Topic: Tax Treatment of Nonprofit Organizations and Government Entities, • Notice: Diplomatic and Consular Tax Exemption in New Mexico, NC Directive: Diplomatic Tax Exemption Program, Notice: Diplomatic and Consular Hotel Tax Exemption in Puerto Rico, Notice: Diplomatic and Consular Tax Exemption on Purchases in Puerto Rico, Notice: Gasoline and Diesel Tax Refunds for Consulates and their Members in Puerto Rico, • Texas Hotel Occupancy Tax Exemption Certificate, • Exempt Organizations: Sales and Purchases, • Special Notice: Diplomats Tax Exemption Program, • Special Notice: Foreign Diplomats Motor Vehicle Tax Exemption, • Wisconsin Tax Bulletin 178 – January 2013, • Sales, Use and Lodging Guidelines for the Hospitality Industry, • Notice: Diplomatic and Consular Tax Exemption in the Virgin Islands, Streamlined Sales Tax Agreement – Certificate of Exemption, Streamlined Sales Tax Agreement Exemption Certificate, Office of Small and Disadvantaged Business Utilization, Office of the U.S. FORM MV-4ST, Vehicle Sales and Use Tax Return/Application for Registration (other registrations) Property and services purchased or leased using this certificate are exempt from tax because: (Select the appropriate paragraph from the back of this form, check the corresponding block below and insert information requested). A sales tax exemption certificate is a form you can fill out yourself certifying that you meet the qualifications outlined for making sales-tax-free purchases. } if ( jQueryMigrateHelperHasSentDowngrade ) { e.preventDefault(); reload = false; <# } #> }