Sales Tax

To Our Valued Customer:

If you are declaring that your company is exempt from sales tax, the state specific exemption certificates are required to be emailed to salestax@mittera.com for review by our Sales Tax Team. (Please include your company name and account number in the subject line of your email.)

- - All resale certificates must be made out to MITTERA as the vendor/seller
  - Name of Buyer fields should be completed using the company name on your MITTERA account and resale license
  - A statement including “For resale” must be included in any general descriptions of items/property being sold
  - Licenses are not accepted as exemption certificates
  - Multi-jurisdictional entities do not need to file an exemption certificate per state, but rather just one form

For any questions you may have in respect to qualifying for exemption status or the state specific form to be utilized, feel free to use the information below, which includes generalized form links, as well as, State Tax Department websites and phone numbers for your convenience. This is not intended to be tax advice. If you have any questions regarding how to complete a resale certificate or what resale certificate is appropriate for your state, please contact your state’s Department of Revenue directly.

Thank you for your partnership with our Mittera!

State	Reseller	Non-Profit Organization or Private School	State Government	Manufacturer	State Phone Number
Alabama	STE-1 (State provides) MTC	State issued	Letterhead or documentation that verifies Government Entity	MTC	334-242-1490
Arizona	5000A MTC	State issued	Not Exempt	5000 MTC	800-352-4090
Arkansas	SSTGB Form 391 MTC	Not Exempt	Not Exempt	SSTGB MTC	501-682-1895
California	CDTFA-230 MTC	State Issued Letter	Not Exempt	CDTFA-230M MTC	800-400-7115
Colorado	DR-0563 MTC	State issued License	State issued License	Form 5002 MTC	303-238-7378
Connecticut	Connecticut Resale Cert MTC	CERT-119	CERT-134	CERT – 101 MTC	860-297-5962
District of Columbia	File Form OTR-368 with DC to receive District Issued Exemption Certificate	File Form FR-164 with DC to receive District Issued Exemption Certificate	District Issued Exemption Certificate	File Form OTR-368 with DC to receive District Issued Exemption Certificate	202-727-4829
Florida	State Issued Resale Certificate – DR-13	State Issued Exemption Certificate – DR-14	State Issued Exemption Certificate – DR-14	Manufacturing Exemption Cert	877-357-3725
Georgia	ST-5 MTC SSTGB	State Issued Letter	ST-5	ST-5 MTC SSTGB	877-423-6711
Hawaii	G-17 MTC	Not Exempt	Not Exempt	G-17	808-587-4242
Idaho	ST101 MTC	ST101 MTC	ST101 MTC	ST101 MTC	800-972-7660
Illinois	CRT61 MTC	State Issued Letter	State Issued Letter	ST-587	317-232-2240
Indiana	ST105 SSTGB	ST105 SSTGB	ST105 SSTGB	ST105 SSTGB	317-233-4015
Iowa	31-014 MTC SSTGB	31-014 MTC SSTGB	31-014 SSTGB	31-014 MTC SSTGB	800-367-3388
Kansas	ST28A MTC SSTGB	State Issued Exemption Certificate with expiration date	State Issued Exemption Certificate with expiration date	ST201 SSTGB	785-368-8222
Kentucky	51A105 MTC SSTGB	51A126 SSTGB	51A126 SSTGB	51A111 MTC SSTGB	502-564-5170
Louisiana	State Issued Resale Certificate – R-1064	State Issued Letter for NPO	R-1056	State Issued Exemption Certificate – R-1070	855-307-3893
Maine	State Issued Resale Certificate	State Issued Exemption Certificate	State Issued Exemption Certificate	ST-P-70	207-624-9693
Maryland	Maryland Resale Certificate MTC	State Issued Exemption Certificate	State Issued Exemption Certificate	State Issued Exemption Certificate	410-260-7980
Massachusetts	ST-4	ST-5 & State Issued ST-2 Note: Both need to be provided	ST-5	ST-12	617-887-6367
Michigan	3372 MTC SSTGB	3372 SSTGB	3372	3372	517-636-6925
Minnesota	ST-3 MTC SSTGB	ST-3	ST-3 SSTGB	ST-3 MTC SSTGB	651-296-6181
Mississippi	Mississippi Resale Certificate; State Issued Seller Permit Register with the state of Mississippi	State issued Letter	Note : Sales of property, labor or services sold to, billed directly to, and payment is made directly by the United States Government, the state of Mississippi and its departments, institutions, counties and municipalities or departments or school districts of its counties and municipalities are exempt from sales tax.	State Issued Seller Permit Equipment used directly in the manufacturing process is subject to a reduced 1.5% rate of sales tax. Manufacturers are generally required to obtain a direct pay permit from the Department of Revenue to use in making purchases of equipment and other items exempt from sales tax.	601-923-7700
Missouri	149 MTC	State issued Letter	State issued Letter	149 MTC	573-751-2836
Nebraska	Form 13 MTC SSTGB	State issued exemption number, along with Form 13. SSTGB	State issued exemption number, along with Form 13. SSTGB	State issued exemption number, along with Form 13. MTC SSTGB	800-742-7474
Nevada	Nevada Resale Certificate MTC SSTGB	State Issued Letter	Update – Nevada state and local government agencies and agencies of the federal government are exempt by statute (NRS 372.325 & NAC 372.680), so an exemption letter from the Department is not required.	Nevada Resale Certificate SSTGB Note: only the resale exemption could apply.	866-962-3707
New Jersey	ST-3 MTC SSTGB	State Issued ST-5	ST-4; Letterhead reflecting government agency or Hard Copy of your PO	ST-4 MTC SSTGB	609-292-9292
New Mexico	State Issued Resale Certificate – NTTC Type 2	State Issued Exemption Certificate – NTTC Type 9	State Issued Exemption Certificate – NTTC Type 9	State Issued Resale Certificate – NTTC Type 2	866-285-2996
New York	ST120	Taxpayer must apply with NY by completing For ST-119.2, then provide Form ST-119.1 to the vendor once approved by the state.	State Issued Governmental Letter In addition, ST-122 is for tax exempt sales to a private entity as an agent for a New York governmental entity. The form must be requested by NY.	ST-121	518-485-2889
North Carolina	E-595E; MTC; SSTGB	E-595E	E-595E	E-595E	877-252-3052
North Dakota	North Dakota Resale Certificate MTC SSTGB	Copy of State Certificate of Exempt Status – Exempt Organization Note : ND doesn’t exempt religious, charitable, or non-profit organizations from sales tax.	Copy of State Certificate of Exempt Status – Exempt Organization	North Dakota Manufacturing Exemption Certificate MTC SSTGB	701-328-1246
Ohio	STEC-B MTC SSTGB	STEC-B SSTGB	STEC-B SSTGB	STEC-B MTC SSTGB	888-405-4039
Oklahoma	State Issued Permit MTC SSTGB	State Issued Permit	State Issued Permit State-issued letter or card and properly signed purchase statement. Note: The books and records of the vendor must show that the purchase was billed to and paid by the government agency.	State Issued Permit MTC	405-521-3160
Pennsylvania	REV-1220 MTC	REV-1220 Form 1715 Both forms are required.	REV-1220	REV-1220 MTC	717-787-1064
Rhode Island	Rhode Island Resale Certificate MTC SSTGB	State Issued Letter	State and local governments are not required to present exemption certificates to make exempt purchases	Rhode Island Manufacturing Certificate MTC SSTGB	401-574-8955
South Carolina	ST-8A MTC	State Issued Letter	Not Exempt	State Issued ST-9 MTC	844-898-8542 (Option 2; Option 4)
South Dakota	SD E Form-1932 MTC SSTGB	SD E Form-1932	SD E Form-1932	There is no exemption for manufacturers unless they are purchasing items for resale. MTC SSTGB	605-773-3311
Tennessee	TN Issued Resale Certificate MTC SSTGB	State Issued Exemption Certificate with expiration date SSTGB	Tennessee Government Exemption Certificate	State provides letter; Tennessee Resale certificate Note: Certain purchases are exempt and other are subject to a reduced rate of tax. MTC	800-342-1003
Texas	01-339 Resale Exemption Certificate MTC	01-339 Exemption Certificate	01-339 Exemption Certificate	01-339 Exemption Certificate MTC	800-252-5555
Utah	TC-721 MTC SSTGB	TC-721 SSTGB Note: For sales of less than $1,000, the exemption will be in the form of a refund of taxes paid at the point of sale	TC-721G	TC-721 MTC SSTGB	801-297-2200 800-662-4335
Vermont	S-3 MTC SSTGB	S-3 SSTGB	S-3 SSTGB	S-3M SSTGB	802-828-2551
Virginia	ST-10	State Issued Letter with expiration date	ST-12	ST-11	804-367-8037
Washington	State Issued Resale Permit MTC SSTGB	Not Exempt Must apply for a reseller permit from Washington for qualifying activities.	Not Exempt	REV 27 0021 MTC SSTGB	360-705-6705 (Tax Assistance) 360-704-5900 (Remote Sales and Consumer Use Tax)
West Virginia	SSTGB	Not exempt – non profit organizations must pay tax and if qualified, file a refund Private schools can provide SSTGB	SSTGB	WV consumers sales tax law provides a direct use and a computer hardware and software exemption for manufacturers. If no direct pay permit is available, the manufacturer must pay tax and apply for a refund.	304-558-3333
Wisconsin	S-211 MTC SSTGB	S-211 SSTGB	S-211 SSTGB	S-211 MTC SSTGB	608-266-2776
Wyoming	SSTGB	SSTGB	State issued exemption letter with SSTGB	SSTGB	307-777-5200