StreamlinedSalesandUseTaxExemptionCertificateInstructions
Sections1‐6arerequiredinformation.Asignatureisnotrequiredifinelectronicform.
Section1:Checktheboxforasinglepurchaseandentertheinvoicenumber.Iftheboxisnotchecked,thiscertificateisconsidereda
blanketcertificateandremainseffectiveuntilcancelledbythepurchaserifpurchasesarenomorethan12monthsapart,unlessa
longerperiodisallowedbyastate.
Section2:Enterthepurchaser’sandseller’sname,streetaddress,city,state,countryandzipcode.
Section3TypeofBusiness:Checkthenumberthatbestdescribesthepurchaser’sbusinessororganization.Ifnoneofthecategories
apply,check20andprovideabriefdescription.
Section4ReasonforExemption:Checktheletterthatidentifiesthereasonfortheexemption.Iftheexemptionyouareclaimingisnot
listed,check“LOther”andprovideaclearandconciseexplanationoftheexemptionclaimed.Notallstatesallowallexemptionslisted
onthisform.Thepurchasermustcheckwiththatstateforexemptioninformationandrequirements.
Section5IdentificationIDNumber:
Purchaser'sInstructions:
EntertheIDnumberasrequiredintheinstructionsbelowforeachstateinwhichyouareclaiminganexemption.Identifythestateorif
aforeignID,thecountrytheIDnumberisfrom.Ifmultipleexemptionreasonsarebeingclaimedenterthelettersidentifyingthe
reasonsforexemptionaslistedinSection4foreachstate.
IDNumbersforExemptionsotherthanresale:Youareresponsibleforensuringthatyouareeligiblefortheexemptioninthestateyou
areclaimingthetaxexemption.ProvidetheIDnumbertoclaimexemptionfromsalestaxthatisrequiredbythetaxingstate.Checkwith
thatstatetodetermineyourexemptionrequirementsandstatus.
Foreigndiplomatsandconsularpersonnelmustentertheirindividualtaxidentificationnumbershownontheirsalestaxexemptioncard
issuedbytheUnitedStatesDepartmentofState'sOfficeofForeignMissions.
IDNumbersforResalePurchases(IncludingDropShipments):Ifyouareclaimingapurchaseisnotsubjecttotaxbecauseitisforresale
(ExemptionReasonG.)andyouare:
1. Requiredtoberegisteredinthestateyouareclaimingthetaxexemption:ProvideyoursalestaxIDnumberissuedbythatstate.If
claimingexemptioninOHandregistrationisnotrequiredinthestate,enteranytaxIDnumberissuedbyOH.Ifclaimingexemption
inMIandregistrationisnotrequiredinthestate,enter“NotRequired”.
2. Notregisteredinthestateyouareclaimingthetaxexemption:ProvideyoursalestaxIDnumberissuedbyanystate.
3. Notrequiredtoregisterforsalestaxandyoudonothaveasalestaxidentificationnumberfromanystate:Enter
‐YourFEIN.
‐IfyoudonothaveaFEIN,enteradifferentstate‐issuedbusinessIDnumber.
‐Ifyoudonothaveanystate‐issuedbusinessIDnumberorFEIN,enteryourstatedriver'slicensenumber.
4. AforeignpurchaserandyoudonothaveanIDnumberdescribedin1,2or3:ThefollowingstateswillacceptthetaxIDnumber
(e.g.,VATnumber)issuedbyyourcountry:AR,IN,KS, KY,ND, NJ,OK,RI,SD,TN,UT,WA,WY.AllotherstatesrequireanID
numberas listed in1,2or3.
IfyoudonothaveanyoftheIDnumberslistedin1thru4:YouarenotrequiredtolistanIDnumberforthefollowingstates:NE,OH,
SD,WI.Enter"NotRequired"andthereasonforexemptionforthatstate.AllotherstatesrequireanIDnumber.
Seller’sInstructions
Thesellerisnotrequiredtoverifythepurchaser’sIDnumberordeterminethepurchaser'sregistrationrequirements.(GArequires
thesellerverifythepurchaser’sIDnumber.)Thesellerisrequiredtomaintainproperrecordsofexempttransactionsandprovidethose
recordstothestatewhenrequestedintheforminwhichitismaintained.Thesecertificatesmaybeprovidedinpaperorelectronic
format.
Thesellerisnotliableforanytax,interest,orpenaltyifthepurchaserimproperlyclaimsanexemptionorprovidesincorrectinformation
onthecertificate,providedallthefollowingconditionsaremet:
1. Thefullycompletedexemptioncertificateisprovidedtotheselleratthetimeofsaleorwithin90dayssubsequenttothedateofsale;
2. Thesellerdidnotfraudulentlyfailtocollectthetaxdue;and
3. Thesellerdidnotsolicitcustomerstounlawfullyclaimanexemption.
Note:Asellermaynotacceptacertificateofexemptionforanentity‐basedexemptiononasalemadeatalocationoperatedbythe
sellerwithinthedesignatedstateifthestatedoesnotallowsuchanentity‐basedexemption.
DropShipperInstructions:ThedropshippermayacceptanIDnumbertoclaimtheresaleexemptionasprovidedaboveinthe
Purchaser’sInstructions.TheIDnumbermayincludeanIDnumberissuedbyanotherstate.ThismayresultinthesameIDnumber
beingusedformultiplestatestoclaimtheresaleexemption(e.g.,aretailerormarketplacesellermayonlyberequiredtoregisterfor
salestaxinonestate).
SSTGBFormF0003ExemptionCertificatePage2(Revised12/21/2021)