In 2018, the United States Supreme court in South Dakota v. Wayfair, Inc. in a landmark decision (5-4) decided that states can impose sales tax on all purchases from out of state sellers even when the seller doesn’t have a physical presence in that given state. Click here for more details.
We are required to abide by this law and collect sales tax from purchasers unless we have a reseller’s or tax exempt permit on file. Each state has a form that needs to be completed. Some of these state based forms expire periodically.
State | Form Name(s) and Link(s) |
Alabama | Multistate Form |
Alaska | Multistate Form |
Arizona | Processors or Distributors: Multistate Form Distributors only: Form 500A |
Arkansas | Form ST-391 |
California | Processors: Multistate Form Distributors: Form CDTFA-230 |
Colorado | Form DR-0563 |
Connecticut | CT Sales & Use Tax Resale Form |
Delaware | Multistate Form |
Florida | Processors: Multistate Form Distributors: DR-13 (Resale Cerificate) Form info |
Georgia | Processors: Form ST-M5 Distributors: Form ST-5 |
Hawaii | Processors: Multistate Form Distributors: Form G-17 |
Idaho | Form ST-101 |
Illinois | Processors: Multistate Form Distributors: Form CRT-61 |
Indiana | Form ST-105 |
Iowa | Form 31014 |
Kansas | Processors: ST-28C Distributors: ST-28A |
Kentucky | Form 51A105 |
Louisiana | Multistate Form |
Maine | Processors: ME Blanket Certificate of Exemption – Industrial Distributors: ME Resale Certificate Information |
Maryland | Multistate Form |
Massachusetts | Processors: Form ST-12 Distributors: Form ST-4 |
Michigan | Form 3372 |
Minnesota | Form ST3 |
Mississippi | Multistate Form |
Missouri | Form 149 |
Montana | MT Business Registry Resale Certificate |
Nebraska | Form 13 |
Nevada | SST Form |
New Hampshire | Multistate Form |
New Jersey | Form ST-3 |
New Mexico | Form NTTC |
New York | Processors: Form ST-121 Distributors: Form ST-120, NY Resale Certificate |
North Carolina | Form E-595E |
North Dakota | SST Form |
Ohio | Form STEC-U |
Oklahoma | Multistate Form |
Oregon | Multistate Form |
Pennsylvania | PA Exemption Certificate |
Rhode Island | SST Form |
South Carolina | Processors: Multistate form Distributors: ST-8A |
South Dakota | SST-SD Form |
Tennessee | SST-TN Form |
Texas | Form 01-339 |
Utah | Multistate Form |
Vermont | Processors: Form S-3M Distributors: Form S-3 |
Virginia | Processors: ST-24 Distributors: ST-10 |
Washington | WA SST |
West Virginia | Form CST-280 |
Wisconsin | Form S-211 |
Wyoming | SST Form |