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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

Tribal Purchases
Form R-1046

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

Issue a Maryland 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

Instruction page

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

Instructions

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