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THE List of Sales Tax Exemption Certificate Expiration Periods?

author photo of Silvia Aguirre

I am often asked if there is a complete list of state exemption certificate expiration periods. When looking across all the states and the variety of forms – the quick answer is NO.

Thankfully, we can make an estimate of the forms being used today and say that more than 80% have clearly defined expiration dates. What about the others? Sometimes you can compile a small list of states and forms where you can accurately predict when sales tax exemption certificates should expire. Otherwise, you have to carefully read the form in your hands and determine the expiration date.

Most sales tax managers utilize resources to help them perform their jobs efficiently. I have helped clients produce internal memos to document sales tax exemption certificate expiration periods. Sometimes my list will be the same as CCH or Thomson research. Sometimes it will be different. The key is to start with an understanding of state regulations and an even better understanding of what products and services your company sells. With that in mind, you can create a customized list for your company.

The next step is to decide how conservative you need to be as the person who has to deal with the audits. States regulations do not always offer crystal clear guidance. The Commonwealth of Pennsylvania states in their regulations that sales tax exemption certificates “should” be renewed every 4 years. Does that mean we must renew certificates every 4 years or is this just a nice recommendation from the state? You get to make that decision and then see how well it works out on the next audit.

The final step is to follow the current political games the Department of Revenue is playing. For example, Illinois is in a battle with hospitals over exemption certificates. Their Supreme Court decision Proven Covenant Medical Center v. Department of Revenue (236 Ill.2d 368) has put the expiration of their exemption certificates on hold. Previously, a hospital was a recognized exempt group and was issued a letter from the state that was valid for 5 years. Since this decision, if you were to contact one of these hospital to ask for an exemption certificate you would most likely receive a copy of their older, expired letter from the state and a copy of a letter discussing the court case and explaining that no decision has been made on the true expiration of hospital exemption certificates. We have contacted the DOR and they are saying that documentation is sufficient until a final ruling has been made. Do you think they will alert us when a decision has been made and we need to acquire all new certificates? When we accept all these incoming hospital exemption certificates what kind of expiration date should we assign them?

Hopefully, you can compile an accurate sales tax expiration matrix for your own business. Even after you have created your list based on the rules above, you may just want to throw it all out the window depending on your audit circumstances. I have known tax managers who have dealt with some very aggressive state auditors and renew their sales tax exemption certificates on a regular basis, say every four or five years, even though the state says the forms are valid forever. The ultimate decision of what you can defend under audit is yours. Good Luck!

Need more information to create your own "LIST of Sales Tax Exemption Certificate Periods"? If so, feel free to submit a question or comment to Silvia below or consider these other helpful resources:

List of Silvia Aguirre’s Exemption Certificate Management blog posts

Sales Tax Questions (and Answers) regarding Sales Tax Exemptions

Exemption Certificates Library

Note: Silvia Aguirre is no longer accepting new comments nor questions. More recent "Exemption Certificate Mgmt" posts by Michael Fleming (of Peisner Johnson) are still active. Also use the Site's SEARCH bar to locate other helpful information.

Other recent “Exemption Certificate Mgmt.” posts by Silvia Aguirre:

NOTE: All blog content, comments, and participation subject to disclaimer at bottom of page.

Comments

Note: Silvia Aguirre is no longer accepting new comments or questions.  More recent "Exemption Certificate Mgmt" posts by Michael Fleming (of Peisner Johnson) are still active.  Also use the Site's SEARCH bar to locate other helpful information.

100 Responses to THE List of Sales Tax Exemption Certificate Expiration Periods?

  • Posted by Di on November 19, 2014 6:53am:

    Hi Silvia,
    I was wondering if Maine and West Virginia resell certs ever expire? Also, where is the best place to look for those kind of information as I am probably going to have to do all 50 states at some point in the future.
    Thanks!

    • Posted by Author photo of Susan JaegerSusan Jaeger on December 5, 2014 7:28am:

      Marisol, Sam, Camille and Di Tang - Thanks for your questions! While Silvia Aguirre’s very helpful Exemption Certificate blog information is still available – she is no longer posting new items or responding to new comments or questions.
      However – some good news… Andy Johnson and Michael Fleming of Peisner Johnson & Company have taken over the Exemption Certificate blogging activity. If you would like to post an Exemptions Certificate related question – feel free to submit through the comment section in the newest/latest post(s) listed on this linked page.
      http://www.salestaxsupport.com/blogs/sales-use-tax/author/mikefleming/
      Thanks!
      SalesTaxSupport.com

  • Posted by Camille on October 17, 2014 12:09am:

    How long do sales tax exempt certificate expire in New York State.

  • Posted by Sam on September 17, 2014 5:42am:

    I have registered my company in Nebraska. I have my State tax certificate No. Can you please help me to find the company details using the same no.

  • Posted by Marisol on September 12, 2014 8:07am:

    Silvia,
    For those companies that accept the SST form, we know that it does not expire. But how often do the seller needs to verify that the sales tax permit number or license number continue to be valid. Will the seller be liable for tax if they have a resale certificate with the incorrect information on file? Thank you.

  • Posted by jeremy on August 21, 2014 6:28am:

    State of NJ ST3 AND ST4 DO THEY EXPIRE?

    • Posted by Author photo of Susan JaegerSusan Jaeger on December 5, 2014 7:23am:

      Thanks for your questions Madison, Tristen and Jeremy! While Silvia Aguirre’s very helpful Exemption Certificate blog information is still available – she is no longer posting new items or responding to new comments or questions.
      However – some good news… Andy Johnson and Michael Fleming of Peisner Johnson & Company have taken over the Exemption Certificate blogging activity. If you would like to post an Exemptions Certificate related question – feel free to submit through the comment section in the newest/latest post(s) listed on this linked page.
      http://www.salestaxsupport.com/blogs/sales-use-tax/author/mikefleming/
      Thanks!
      SalesTaxSupport.com

  • Posted by Tristin on August 18, 2014 3:17am:

    Silvia,
    I just want to clarify for UT. The Exemption Certificate in Utah doesn't ever expire? But we do need to keep them in our records for how many years in case of Audit? I am the new office manager, and just want to make sure I have everything current. Thanks

  • Posted by Madison on August 15, 2014 2:46am:

    Hi Silvia!
    Do Non Profit organization in Alabama have to renew tax id numbers? If so how often?
    Thank you for your time!
    Love and Light
    -Madison

  • Posted by Wendy on July 22, 2014 2:34am:

    How long do Arizona resale certificates last?
    Thank you

    • Posted by Author photo of Silvia AguirreSilvia Aguirre on July 22, 2014 3:50am:

      Hello Wendy, if the Arizona state issued exemption certificate forms, AZ5000A or 5000, are used, then the purchaser needs to specify in the specific dates for which the certificate will be valid, this is one of the few states that requires this information to make the certificate valid. If the multijurisdictional form is used, we recommend a refresh every four years.

  • Posted by Marilyn on June 17, 2014 8:33am:

    HI Sylvia,
    Please provide all states that uses SST form
    and if not using SSt form pls. provide expiration dates of resale cert and sales and use tax exemption cert. of all states.
    Thank you,
    Marilyn

    • Posted by Author photo of Silvia AguirreSilvia Aguirre on June 18, 2014 4:26am:

      Marilyn, the states that accept SST form are: AR, GA, IA, IN, KS, KY, MI, MN, NC, ND, NE, NJ, NV, OH, OK, RI, SD, TN, UT, VT, WA, WI, WV and WY. The expirations are trickier, there are a lot of different forms that have different expiation and will be a while to display them here. Not to mention some are open to interpretations. For example I mentioned WA as an SST state, if the form is used it never expires, if the MTC form is used, they recommend you renew every four years, and if the customer gives you the WA reseller permit, it has a preprinted expiration date you should use.

  • Posted by Joshua on June 11, 2014 5:06am:

    Silvia,
    Also is there a list that that contains the state tax exempt forms and how often they need to be renewed or if they dont expire. This information would be greatly helpful.
    Thank you

    • Posted by Author photo of Silvia AguirreSilvia Aguirre on June 11, 2014 7:25am:

      If you want that detailed information, you will need to subscribe to a research sales tax publication and/or do all research by state. There is a product CertExpress that allows you to provide certificates and keeps expiration dates as well.

      • Posted by Joshua on June 17, 2014 4:07am:

        Silvia,
        Which research sales tax publication should I subscribe to tat will have all this information that I am looking for?

        • Posted by Author photo of Silvia AguirreSilvia Aguirre on June 18, 2014 3:54am:

          Hi Joshua, there are several organizations you should look into for tax purposes: Council on State Taxation (www.cost.org), Institute for Professionals in Taxation (www.ipt.org), there are publishing companies that do all kinds of taxes and have publications such as Wolters Kluwer Business Publications, and for credit professionals there is Credit Research Foundation (www.crfonline.org) I hope this helps!

  • Posted by Joshua on June 11, 2014 4:58am:

    Silvia,
    How long is a New York Exempt Organization Certificate valid for? I am refering to form ST-119.1.

    • Posted by Author photo of Silvia AguirreSilvia Aguirre on June 11, 2014 7:21am:

      Hi Joshua, the NY exempt form does not expire, however, sometimes there are other factors that might expire a certificate, and you should always look closely at documentation given to you.

      • Posted by Joshua on June 17, 2014 4:06am:

        tHANK YOU FOR YOUR RESPONSE!

  • Posted by marsia on June 9, 2014 6:16am:

    When do resale tax-exempt certs and non-profit tax-exempt certs expire in the following states:
    MI
    OH
    IN
    IL
    Mass

    • Posted by Author photo of Silvia AguirreSilvia Aguirre on June 11, 2014 3:12am:

      Hi Marisa, for MI, OH and IN, you can you use the Streamline Sales Tax certificate, and the forms will not expire. IL resale has an expiration of three years and the exempt orgs usually go for five years, however, exempt organizations are provided a state issued preprinted form that specifies the actual expiration date. MA does not expire. Keep in mind, that any form can expire based other criteria, and forms provided, so keep an eye for specific expirations. Hope this helps.

  • Posted by Kelly on May 5, 2014 4:04am:

    Where can I obtain the list of sales tax exemption certificate expiration date?
    Also, we have been receiving 2 copies of the uniform sales and use tax certificates from our customers because we have 3 different entities, but primarily the same products. Can we tell our customers to send us 1 certificate, listing both seller names?

    • Posted by Author photo of Silvia AguirreSilvia Aguirre on May 8, 2014 4:13am:

      Hi Kelly, expirations vary from state to state and form to form. Most states do not expire if you are using the SST form, however, it is always good practice to renew them once in a while. Some states have state issued preprinted forms, and they tell you when they expire.
      The entity question, is kind of tricky, and there is usually a legal reason why they are separate entities. Keeping this in mind, a good rule of thumb is, if they do not share the same federal id tax number, then it is likely you can't accept 1 certificate for all entities. Hope this helps. Silvia

  • Posted by Stephanie on April 24, 2014 1:49am:

    I do not see specific guidelines for Texas forms, and certificates received from customers do not state any expiration date or whether they are valid until revoked. How often does Texas suggest verifying their certificates?

    • Posted by Author photo of Silvia AguirreSilvia Aguirre on April 24, 2014 5:05am:

      Texas forms do not expire, however, it is always suggested you keep up and renew after a certain period of time. For validating the forms, for any state, in order to be a valid certificate all the elements in the forms should be completed, ie - seller name, purchaser name, reason for exemption, description of items purchased, state tax id, signature and date. Hope this helps.

  • Posted by Jennifer on March 5, 2014 1:46am:

    When do TN tax forms expire?

    • Posted by Author photo of Silvia AguirreSilvia Aguirre on March 11, 2014 5:26am:

      Hello Jennifer, Tennessee forms do not expire, however, it is always good practice to review your exemption certificates every few years to find out if your customers still have a valid certificate. Recently, Tennessee released a certificate verification web page that you can use to confirm if your customers do in fact have a valid certificate. Silvia

  • Posted by Julia on March 4, 2014 2:13am:

    Is there a list by state that will tell you how long a resale certificate is valid for? Which states off SST forms? Which states do the Cert of Exemp expire?

    • Posted by Author photo of Silvia AguirreSilvia Aguirre on March 11, 2014 5:23am:

      Hello Julia, some states are subjective when it comes to expirations. And there is a streamline sales tax website you can visit that will give you all the states that accept the SST form, which by the way if completed property will not expire. But, it is difficult to pin it down, I can give you an example, the state of Washington, it accepts the SST form, which never expires, the MTC form for resale, which is recommended to renew in four years and the preprinted reseller permit that has a preprinted expiration date. Ultimately it is a business decision, and how often you want to renew and which forms to accept. This website has some good information on exemption certificates and links that will help you.

  • Posted by Stephanie on February 3, 2014 2:41am:

    Hi Sivia - how long do NV resale certs last?

    • Posted by Author photo of Silvia AguirreSilvia Aguirre on February 3, 2014 4:44am:

      Stephanie, if you are using the SST form for Nevada it will not expire so long as there is recurring business. Nevada resale forms, if not SST for resale only I recommend three years.

  • Posted by AMy on November 11, 2013 10:30pm:

    Hello,
    We are a distributor and collect resale certificates for each state we have a nexus in. Some items we sell can be re-sold. Some items are end-user items. We tax those items that are end-user items and do not tax the resellable items if there is a valid resale certificate on file. I was recently told by a tax company that we may be liable because we are picking and choosing what to tax. For distribution companies like ours, should we be taxing end user items even if there is a resale certificate on file?

    • Posted by Author photo of Silvia AguirreSilvia Aguirre on November 15, 2013 1:47am:

      Hi Amy, great question. If you have knowledge that items are not being resold, then you should be taxing them regardless if you have a certificate. This crosses the good faith standard, where you have additional information that affects the taxability of the purchases. Having said this, it is important that you document correctly what is happening so that in the future you can explain during audit. The easiest way I've seen, and I recommend is to have two accounts (different customer numbers) one where you put through taxable invoices and one that is strictly for resale, where you can apply your certificate. I hope this helps. Silvia

  • Posted by Adie on October 16, 2013 7:36am:

    Hi Silvia!
    My company is currently collecting sales tax in the following states:
    MN
    IL
    TX
    CA
    MO
    WI
    In order for our customers to be sales tax exempt in these states, will they need a resale certificate from their current state that they reside in or a resale certificate within the states that are listed above?
    Thanks!
    Adie

    • Posted by Author photo of Silvia AguirreSilvia Aguirre on October 31, 2013 2:13am:

      Hi Adie, it sounds like you have only have nexus in the above state, hence you will need to charge tax on those states or accept a certificate in order to remove the tax. Your customers do no have to give you certs on other states since you do not have nexus, hence, if a customers is located in the above states, they need to give you a cert. If the customer is not located in those states, but ask you to deliver to those states, then the certs is still where the delivery is made. Hope this helps. Silvia

  • Posted by Domingo on September 25, 2013 2:55am:

    Sylvia, Quick question where is the list that has the mulitjurisdition expiration dates for each of the states? I have to know all the states.
    Thanks
    Domingo

    • Posted by Author photo of Silvia AguirreSilvia Aguirre on September 25, 2013 4:03am:

      Hi Domingo, most states in the MTC do not have an expiration date, the ones that due IF Resale is the reason for exemption are: 2 yrs - CO, 3 yrs - CT, IL, 4 yrs - ID, PA and AZ (usually if AZ form is used, a set expiration is given). Please keep in mind that some of these expirations are suggestions by the states. Hope this helps!

  • Posted by stephanie on August 8, 2013 6:49am:

    silvia,
    what about tax exemption certificate st3 in mn, as well as its equivialnt in ND, SD, WI, NE and Iowa.

    • Posted by Author photo of Silvia AguirreSilvia Aguirre on August 11, 2013 2:30am:

      The MN ST-3 is a modified SST certificate and it does not expire. For the other states, if you stick with the SST form you should be fine, otherwise, if you use the state issued form, it is possible they expire, sometimes it is noted in the certificate itself.

  • Posted by prisci on August 5, 2013 4:01am:

    We are in several states where non-profits purchase from us and usually don't provide us with the SST form. I am trying to put together the requirements for each as to what we must keep on file: number, letter, expiration. for AL, AZ, FL, GA, IL, LA, MD, NC, SC, TN, TX and VA. I have done alot of research but anything you have would be helpful

    • Posted by Author photo of Silvia AguirreSilvia Aguirre on August 11, 2013 2:13am:

      For states mentioned GA, NC, TN the SST form will suffice. AL, FL, IL, MD have a state issued pre-printed form, and some of these have an expiration date, so you will need a copy of the form. AZ, LA, TX and VA, you will need the state exemption certificate form that needs to be completed by the exempt organizations. Hope this helps!

  • Posted by prisci on August 5, 2013 3:56am:

    does tennessee issue an exemption number and/or expiration?

    • Posted by Author photo of Silvia AguirreSilvia Aguirre on August 11, 2013 2:08am:

      Tennessee does issue resale and exemption numbers, which can be verified through their website. There is no expiration if the SST form is used.

      • Posted by Mary on January 15, 2014 11:44pm:

        Where on the form will it indicate that it's an SST Form? I'm looking at a blanket resale for TN, but not seeing SST?

        • Posted by Author photo of Silvia AguirreSilvia Aguirre on January 28, 2014 6:23am:

          The SST form is very unique, however several states, including TN have their own forms that are still usable. An SST form will have at the top the words "Streamlined Sales and Use Tax Agreement" or something like that. Also it has 6 parts: Part 1 - State, 2 - box to check if single purchase, 3 - Purchaser and Seller Information, 4 - Type of business 5 - Reason for exemption and 6 - signature and date. Hope this helps!

  • Posted by LINDA on August 1, 2013 9:55am:

    Does the state of Washington need to be updated annually??

    • Posted by Author photo of Silvia AguirreSilvia Aguirre on August 2, 2013 12:33am:

      Hello Linda. The state of Washington is part of the Streamline Sales Tax and if you obtain the SST form, you don't have to ask for new certificates, they do not expire, however, the state also pre-prints resale certificates that are valid for a certain period and if you are collecting these then you must pay attention to what is pre-printed in the form.

  • Posted by Loretta on July 16, 2013 12:22am:

    Silvia,
    We are only authorized to collect taxes in the following states, and I would like to know if tax exempt forms expire for them:
    PA
    NJ
    VA
    TX
    CA
    Thanks,
    Loretta

    • Posted by Author photo of Silvia AguirreSilvia Aguirre on July 31, 2013 5:19am:

      Hello Loretta, for resale certificates the only one that is recommended you renew if PA, expiration 4 years. Hope this helps. Also keep in mind that for some certificates, even in states that do not expire, the certificate might indicate it does, so always look closely.

  • Posted by Marvin on June 27, 2013 6:01am:

    Did the Canada Uniform Sales and Use Tax Exemption Certificate expire? If so, is there any update on when they're planning to bring it back?

    • Posted by Author photo of Silvia AguirreSilvia Aguirre on June 27, 2013 10:49am:

      Hello Marvin,
      I am not aware of the Canada Uniform Sales and Use Tax Exemption certificate, perhaps you can send me a copy so I can review it. There used to be an Ontario certificate, that is not longer used, and for a while no certificates were needed, but British Columbia as of April 1, 2013 has a new resale certificate you can use.
      Silvia

  • Posted by AMy on June 20, 2013 5:58am:

    This article is great. Thak you. If you don't mind, can you confirm the following expirations for blanket resale certificates in the following states? If they do not xpire, do you still recommend refresing them every 4 years or so?
    CT - 3 years from issue
    MA - do not expire
    RI - do not expire
    NJ - do not expire
    PA - should replace every 4 years
    FL - issued every year
    KS - valid until a 12 month lapse in business
    MO - ?
    VA - until revoked in writing
    NY - do not expire
    thank you

    • Posted by Author photo of Silvia AguirreSilvia Aguirre on June 27, 2013 10:41am:

      Hello Amy,
      I agree with your expirations if you are talking about resale certs only, but like I always state, if any certificate is preprinted, you should take note to see if an expiration is provided in the document. And of course some caveats, a few of the state you have are SST states, such as RI, NJ, KS, so if you get the KS SST form it will not expire. MO does not expire.
      And yes, I do recommend you try and re-fresh your certificates every few years, some states are getting very aggressive and they are placing a bigger burden on business to check if their customers are up to date and registered, a good way to find out is if you asked for a new certificate.
      Hope this helps.
      Silvia

  • Posted by Stephanie on June 12, 2013 12:06pm:

    Hi Silvia -
    One of our clients, the xxxxxxxxxxxxxxxxxx is a non-profit org. that submitted a letter from the State of California State Board of Equalization dated 3/10/2003 that talks about the Sales and Use Tax Law Section 6381. This is all we received from the client, no resale certificate or tax exemption certificate. Would a letter of this type be sufficient for a tax audit purposes?

    • Posted by Author photo of Silvia AguirreSilvia Aguirre on June 27, 2013 10:31am:

      Hello Stephanie,
      Yes, this letter will suffice, specifically if you search California Laws, Regulations & Annotations for Article 2, Section 6381, specifically exempts the mentioned federal non-profit organization, because it is a national agency. also included in 6381, is it eh US government and its agencies. It is however, best that the customer send you the regulation they fall under rather than guessing if in fact they are part of the US government, hope this helps!

  • Posted by Amanda on June 6, 2013 1:23am:

    We sell to customers and then they re-sale our product to their customers. My question is if they send us a Multi-Jurisdiction sales tax exempt form and certain states are not listed on there like, "IN, MA, FL" do they need to submit those exemption certificates seperately to us? Or because it's Multi-Jurisdiction it covers everything? Big controversy here.
    Thanks!

    • Posted by Author photo of Silvia AguirreSilvia Aguirre on June 9, 2013 9:20am:

      Hi Amanda! If the State is not listed in the MTC, you must get the state specific certificate. A bi controversy is when states not listed are added manually to the form, this is not acceptable, as the states not listed do not accept it. Hope this helps.

  • Posted by John on May 15, 2013 1:02am:

    When does the North Carolina exempt certificate expire?

    • Posted by Author photo of Silvia AguirreSilvia Aguirre on May 23, 2013 9:23am:

      John, North Carolina uses the SST form, and it never expires.

  • Posted by Christy on May 10, 2013 12:52am:

    How often does the Indiana ST105 General Sales Tax Exemption Certificate need to be updated with our customers? We are an agriculture company.
    Thank you!

    • Posted by Author photo of Silvia AguirreSilvia Aguirre on May 23, 2013 9:22am:

      Christy, if you can in Indiana use the SST form, this form protects the seller and it never expires. The actual ST-105 also never expries.

  • Posted by Jo on April 30, 2013 2:18am:

    Silvia:
    Navigating all these forms on line is confusing. I have an S Corp with my husband. We live on 4 acres and grow willow for weaving baskets, fiber sculptures,rustic furniture and for resale to other basket makers in many states. Our S corp is in GA. We purchase both online and from manufactures in multiple states for items such as beads, threads, broom corn. We also purchase tools such as a tiller for our willow farm. We are about to open a retail store of our handmade products just over the border in TN. I'm confused as to which forms I need to complete to be exempt from tax for items we need to make our wares and the items we purchase for our farming activities. I have the ST-5-SST and the ST-5M. On the ST-5-SST form type of business is required as well as reason for exemption. Are we manufacturers, retail trade or agricultural? Do we need to get resale, agricultural, and manufacturing numbers (don't know what these are?)? And / or do I use the ST-4? Any clarity you could provide or direct me would be so appreciated. My govt site isn't very clear (to me).
    Thanks, Jo Anna

    • Posted by Author photo of Silvia AguirreSilvia Aguirre on May 23, 2013 9:15am:

      Hello Jo Anne,
      Great questions! And a most relevant topic since GA just changed their agricultural exemptions. Prior to 1/1/13, Georgia had an Agricultural Certificate of Exemption (ST-A1) which allowed you to buy tax exempt equipment used in agriculture. This form has been replaced with the Georgia Agricultural Tax Exemption (GATE) program. You can find information here: https://forms.agr.georgia.gov/GATE/ you will need to fill an application and pay a fee, but by doing so, you will receive an GATE card, that will be pre-printed with your information to buy tax exempt.
      For items you are buying online or locally that you will be incorporating into another product for resale, or just pass through for resale, you can use either the ST-5-SST or the ST-5, just choose resale on the forms.
      Bottom line, you must complete your exemptions based on what you will be doing with them, it seems to me you are either using items for agriculture or for resale. Keep in mind any other items not used in these activities are taxable. For example, you buy a broom to clean your new retail space, this broom is taxable, it is not being resold or being used in agriculture. Or you buy a desk, or display case, all of these items are taxable, does this make sense?
      Now for the TN operation, it is important that you register with TN as a reseller so they can provide you with a reseller permit that you can use to buy items for resale in TN.
      I hope this helps!
      Silvia

  • Posted by Elma on April 23, 2013 12:50am:

    Hello,
    Is there an expiration date for the sales tax exemption certificate for MD, NY, VA and AZ?

    • Posted by Author photo of Silvia AguirreSilvia Aguirre on May 23, 2013 8:47am:

      Hello Elma,
      Here are your answers!
      MD - Resale - no expiration, Exemption - the preprinted form will let you know when it expires
      NY - does not expire, unless a temporary permit is issued, and when filling a resale certificate the expiration date must be entered
      VA - does not expire
      AZ - The form 5000 has a section at the top right that must be completed indicating the period the certificate being completed is active for. this section must be completed to make the certificate valid.
      Always keep in mind at any point any state can issue forms with expirations.
      Thanks for your questions!
      Silvia

  • Posted by Jillian on April 18, 2013 8:16am:

    Is a VA tax exemption different than a qualifying hospital? Is the VA tax sales tax exemption good for an unlimited amount of time?

    • Posted by Author photo of Silvia AguirreSilvia Aguirre on April 18, 2013 9:06am:

      Hi Jillian, exempt organization State issued VA exemptions will specify the effective and expiration dates. I am not clear on your first question, but if you are referring to exempt organizations, which would include hospitals or other type of organization that qualify for VA exemptions, in order to apply for the exemption they must fit certain criteria, one of them being classified as a 501(c)(3) or 501 (c)(4) by the IRS as organized for charitable purposes, along with a list of other requirments. You will know they are exempt from VA sales tax if they can provide a copy of the State issued letter stating they are exempt.

  • Posted by Denee on April 10, 2013 11:06am:

    Hello,
    How often does the Nebraska Sales Tax license expire? And where can we find this information for other states?
    Thanks

    • Posted by Author photo of Silvia AguirreSilvia Aguirre on April 18, 2013 8:41am:

      Hello Denee, Nebraska is now part of SST, so it will not expire, however, if you receive the State Nebraska form, it is recommended to renew every 3 years.

  • Posted by Tiffany on April 2, 2013 1:37am:

    Is there an expiration date or recommended update period for an Iowa Sales Tax Exemption Certificate

    • Posted by Author photo of Silvia AguirreSilvia Aguirre on April 4, 2013 2:02am:

      Hello Tiffany, Iowa is an SST State, if you get the SST, the form will not expire. However, if you use the State issued forms, Resale expires in 3 years and Exempt forms in 5 years. If you are using the State forms, and this is true for all states, you need to take a good look at the fine print in each certificate, Iowa cert actually state the period in the form itself, you just have to look for it.

  • Posted by Leslie on March 27, 2013 11:50pm:

    When do sales tax exemption certificates need to be replaced by new ones in the following states: California, Illinois, Maryland, New Jersey, Rhode Island and Wisconsin? I am talking about the "For Resale" exemption certificates provided to my company by our customers to exempt them from sales tax.

    • Posted by Author photo of Silvia AguirreSilvia Aguirre on April 4, 2013 2:00am:

      Hello Leslie, the good news is that New Jersey, Rhode Island and Wisconsin are now part of SST and if you get the SST form, they will never expire. This is true for all SST states. However, if the SST form is not obtained, Rhode Island recommends a 3 year renewal, but New Jersey and Wisconsin also do not expire. California, Maryland are not part of SST, but they also do not expire. This is only for Resale of course. I hope this helps.

  • Posted by Gabriela on March 18, 2013 4:14am:

    How long is a Pennsylvania Exemption certificate valid for ?

    • Posted by Author photo of Silvia AguirreSilvia Aguirre on April 4, 2013 3:42am:

      Hi Gabriela, PA recommends renewing every 4 years.

  • Posted by Michelle on March 11, 2013 12:36am:

    For about the last year our company has been using the Ohio STEC-B...but I'm not sure it's the correct form. We are in Ohio, but have customer all over the US and utilize sub-contractors to install our equipment. Should we be using the Ohio form or should we use and follow the expiration laws for each individual state? In the past we've used a "Uniform Sales & Use Tax Certificate - Multijurisdiction" form which lists a state registration, seller's permit, or ID # of purchaser per state...is this the proper form to be using instead? If so, do I need to know when each of these expire? I GREATLY appreciate your help and expertise!!

    • Posted by Author photo of Silvia AguirreSilvia Aguirre on April 4, 2013 3:52am:

      Michelle, first let me apologize for being so late in responding to your questions. Time got a hold of me! And please feel free to email me if you have additional questions. But, here is my answer: Yes the STEC-B is the correct Ohio form, and since you are in Ohio (which means you do have nexus in Ohio) you should be collecting this form from all your exempt customers that are in Ohio. In other words the delivery/shipping of your documents is into Ohio. If you have nexus in any other state, you should be collecting the certificate for that particular state. For example if you ship to Texas, and you have nexus in Texas, you should be obtaining the Texas certificate. By contrast, if you do not have nexus in Texas, you have no obligation to collect a Texas certificate. The MTC form is a good form, in my opinion, for resale transactions. If you are primarily a reseller, then this form is a good form. However, if you do more than resell, my suggestion would be to use the State specific forms that will cover a different variety of exemptions. You state that you deal with contractors and sub-contractors; there are several States that have contractor certificates specifically to deal with types of contracts (lump-sum or separated), sub-contractors’ pass through exemptions, etc. I hope this helps.

      • Posted by Michelle on April 11, 2013 3:05am:

        Thank you so much for your informative response Silvia! I will share it with our Accounting Department head and see if this enables them to make a better call on what our company should be doing exactly!!

  • Posted by michelle on February 22, 2013 3:40am:

    Does a Utah exemption certificate expire?

    • Posted by Author photo of Silvia AguirreSilvia Aguirre on March 6, 2013 4:44am:

      No UT State certificate does not expire. Utah is now part of SST, so you can also accept the SST form and that form does not expire either.

  • Posted by Jen on February 18, 2013 9:36pm:

    I'd appreciate if you could help me out. How often must sales tax exemptions be renewed in Alabama, Arkansas, Colorado, Idaho, Kentucky, Massachusettes and New Jersey?

    • Posted by Author photo of Silvia AguirreSilvia Aguirre on February 18, 2013 9:45pm:

      Jen, the answer depends on what type of certificate you are getting, if you obtain the SST form for Arkansas, Kentuky and New Jersey, the form will never expire. Colorado recommends getting a new cert every 2 years, Idaho every 4 years and both Alabama and Massachusets do not expire. Both Alabama and Massachusets you can verify the permit numbers through their webiste as well. Hope this helps.

      • Posted by Jen on February 21, 2013 3:45am:

        What is the expiry date if companies are sending me New Jersey state specific certificates (rather than the SST)?

        • Posted by Author photo of Silvia AguirreSilvia Aguirre on March 6, 2013 4:47am:

          New Jersey recomend four years, but some certs like enterprize zone certs, actually tell you when they expire.

  • Posted by Shelly on January 3, 2013 12:39am:

    My question is.....How long do tax exempt certificates for schools & fire departments last for in Illinois.

    • Posted by Author photo of Silvia AguirreSilvia Aguirre on February 18, 2013 9:47pm:

      Shelly, exempt organizations have state issued forms that specify the expiration date. Usually it is 5 years.

  • Posted by Matt on December 20, 2012 3:31am:

    Silvia,
    I know there is no definitive list, but you mention that 80% of states do have clear expiration dates. Is there a list of these? I'm having a heck of a time finding this information.
    I'm looking at this from the seller's point of view to know when I should renew my certificates on file.
    Thanks for any help you can offer!

    • Posted by Author photo of Silvia AguirreSilvia Aguirre on February 18, 2013 9:51pm:

      Matt, it depends on what type of certificate and exemption is being applied. If you have specific States and reason for exemption I can help, shoot me an email.

      • Posted by Vito on July 16, 2014 1:15am:

        Hello Silvia,
        Can you tell me when the following states Resale certificate expiration dates?
        NC
        SC
        GA
        PA
        Thank you!

        • Posted by Author photo of Silvia AguirreSilvia Aguirre on July 16, 2014 11:36pm:

          Hello Vito, if you use the Streamline sales tax form for NC, SC and GA, they do not expire so long as you have a continuous relationship with your customers. PA should be renewed every four years. Keep in mind all states have different forms, and always be mindful if additional information is provided to you by your customers. I hope this helps. Silvia

  • Posted by ap on October 17, 2012 4:08am:

    How often must an Ohio sales tax exemption form be renewed

    • Posted by Author photo of Silvia AguirreSilvia Aguirre on October 19, 2012 5:03am:

      Tara, good news, the Ohio cert STEC-B does not expire.

      • Posted by Sandy on January 29, 2014 12:53am:

        Is there something in print from the State of Ohio that I can file with my exemption certificates?

        • Posted by Author photo of Silvia AguirreSilvia Aguirre on January 31, 2014 2:53am:

          Sandy, I am not sure I understand your question, could you rephrase, please.

  • Posted by Donna on July 25, 2012 1:43am:

    How often must a Pa. sales tax exemption be renewed?

    • Posted by Author photo of Silvia AguirreSilvia Aguirre on July 26, 2012 11:55pm:

      Donna, thank you for your question. PA regulation "suggests" you obtain certificates every 4 years, but there are some exemptions, for example, the KOZ (enterpise zone) exemption expires every year. I hope this helps.

      • Posted by Carlos on December 6, 2012 4:28am:

        I think "should" means that you must.

  • Posted by John on March 8, 2012 9:22am:

    Silva,
    Most states do not require the vendor to refresh their exemption certificates that are completed by the customer. In fact, some states have regulations which state the certificates are valid until revoked by the purchaser. One company I dealt with felt a need to "refresh" their exemption certificates regularly which according to most of the state regulations is unneccesary.
    The State of Florida has their annual renewal of the resale cert.
    The state of Illinois non-profit exemption like you mentioned is valid for a 5 yr period. If you do not obtain an exemption certificate which covers your audit period, most likely you will be assessed on your audit.
    John Olsen, CPA

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