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Sales tax information by country and state

The following details sales tax exemptions that are allowed by each state where assets are located. The information should be used for informational use only and subject to change. We try our best to keep the latest information updated for your convenience. If you find any outdated information, please email us at salestax@go-dove.com.

CANADA

Notice to buyers:

  1. Goods and Services Tax (GST): GST is a country-wide tax for all of Canada. GST rate is 5%
  2. Quebec (QST): The Province of Quebec’s QST is a provincial tax. QST rate is 9.5% (Piggy back on GST).
  3. Harmonized Sales Tax: 13% (Ontario)
  4. Canada Revenue Agency's website: www.cra-arc.gc.ca

Canada
  • Tax Collection: GoIndustry DoveBid is not authorized to waive the tax and MUST COLLECT it. There are no sales tax exemptions allowed.
  • Refund of Tax: For a refund, buyers must apply directly to the Canadian Taxing Authorities with required documentation.
      GoIndustry DoveBid numbers needed for the form are:
      GST – 863370 98890 RT0001
      QST – 1216736121 TQ0001
      NEQ – 1166753997
      PST - 2794-5685
  • Export of Good Out of Canada:
    • Pay the tax – GoIndustry is not authorized to waive the tax and MUST COLLECT it.
    • Proof of Shipment – If shipment out of Canada is made WITHIN 30 DAYS of purchase and Buyer provides GoIndustry with a copy of the International Carrier Bill of Lading WITHIN 30 DAYS of Shipping Date, Taxes may be refunded.

      NOTE: If documents are NOT submitted within 30 days of the invoice date, the buyer will be required to go directly to the state to request reimbursement. (See Instructions for paid sales tax reimbursement request for shipment out of state/country.)
  • Rebate Application Links:

UNITED STATES

Notice to buyers:

  1. Applicable taxes for each state will be added to the purchase price of all taxable items as a default. Taxes will NOT be removed until exemption requirements are met. If you are eligible for tax exemption, you must send appropriate documents via fax to +1 (650) 377-2700, with Event name and Bidder number included on the Fax Cover sheet. Eligible reimbursement will be reimbursed ONLY after invoices are paid in full and all required documentation has been received.
  2. Instructions for submitting exemption documents (if eligible):
    Buyers must follow instructions below to submit exemption documents.

    • It is the buyer's responsibility to look up required documents by state to be considered for tax exemption. All documents must be sent via fax within 30 days of the invoice date. Eligible tax reimbursement will be reimbursed ONLY after invoices are paid in full and all required documentation has been received.
    • RESELLERS: If you hold a resale certificate and are eligible to have the sales tax removed from your invoice, you MUST provide us a copy of your state issued resale certificate and the appropriate forms FOR EACH STATE listed on your invoice. After the certificate and the applicable state forms have been received and reviewed, your tax may be eligible for removal if allowed under state law.
    • Exemption documents must be submitted to below within 30 days of the invoice date:
      Fax
      +1 (650) 377-2700 (Attn: Tax documents)
      Note: Event name and Bidder number must be included on the Fax Cover sheet.
    • NOTE: If documents are NOT submitted within 30 days of the invoice date, the buyer will be required to request reimbursement directly from the state.
  3. Instructions if purchases are going to be Exported / Shipped from State listed on Invoice:
    For shipment out of state/country where Paid Sales Tax is eligible for reimbursement, buyers must follow instructions below.

    • All Sales Tax must be paid upfront because GoIndustry DoveBid is not shipping these items to you and instead we are releasing your assets to a third party shipper of your choice.
    • Do not list GoIndustry DoveBid as the shipper of record because we are the auctioneer, not the shipper, and generally do not have ownership of the assets you’re purchasing.
    • If the state allows it, the tax will be refunded with the submission of copies of the Commercial Bill of Lading, Sea Waybill or Air Waybill (Export Documents may be required when shipping out of the country).
    • Requests for refund of the sales tax paid must be submitted to one of below WITHIN 30 DAYS OF THE INVOICE DATE:
      Mail Fax Email
      GoIndustry-DoveBid
      Attn: Sales Tax Reimbursement
      11425 Cronhill Drive, Suite A
      Owings Mills, MD 21117
      1-410-654-5876 (Attn: Sales Tax Refunds) salestax@go-dove.com
  4. Look up tax exemption information by state:

Alabama
  • Resellers: A sales tax exemption is allowed for companies purchasing for the purpose of resale. Buyer should submit the Multi-jurisdiction Exemption Form and a copy of their state issued sales tax permit.
  • Use in Manufacturing: Sales Tax is charged at a reduced rate (1.5% Reduction). Reduction is allowed only for equipment used directly in the manufacturing process. Buyer must provide a copy of their state issued operating permit and complete the Multi-Jurisdiction Exemption Form.
  • Shipment out of State: There is NO exemption allowed for shipping out of the state of Alabama.
  • Forms and links:
Alaska
  • NO STATE TAX IN THE STATE OF ALASKA
Arizona
  • Resellers: A sales tax exemption is allowed for companies purchasing for the purpose of resale. Arizona companies must complete the Arizona Form 5000A. Non-Residents must complete the Arizona Form 5000.
  • Use in Manufacturing: Arizona will allow an exemption for Use in Manufacturing for companies who hold a Transaction Privilege Tax Exemption Certificate issued by the state of Arizona. The buyer must provide a copy of the Certificate and submit the Arizona Form 5000. ONLY buyers that are registered in the state of Arizona and hold a Transaction Privilege Tax Exemption Certificate may claim this exemption.
  • Shipment out of State: There is NO exemption for US Companies shipping out of the state. Foreign Companies shipping directly out of the Country must pay the sales tax. Buyer must submit the Arizona Form 5000 with other required export/shipping documents. Sales tax will be reimbursed upon receipt of required documentation. (See Instructions for submitting reimbursement request)
  • Forms and links:
  • Please refer to the Arizona Department of Revenue website at www.azdor.gov for updated information about the election results. Additional 1% Sales Tax added effective 6-1-2010.
Arkansas
  • Resellers: A sales tax exemption is allowed for companies purchasing for the purpose of resale. Buyers must submit a copy of the Arkansas Form ST391 and state issued tax permit/certificate.
  • Use in Manufacturing: Exemption for manufacturing is allowed for Arkansas registered companies ONLY. Buyers must provide the Arkansas Form ST391 and a copy of their State Issued Operating Permit.
  • Shipment out of State: There is NO exemption for shipping out of the State because the state interprets that title to the assets you are purchasing transfers when your shipper picks up the assets.
  • Forms and links:
California
  • Resellers: A sales tax exemption is allowed for companies purchasing for the purpose of resell and registered in the state of California ONLY. Buyer must submit a copy of their California issued Resell Permit and the completed and signed Form BOE-230.
  • Use in Manufacturing: NO Exemption is allowed
  • Shipment out of State: Allowed if using a third party to ship out of the state. Sales tax must be paid and may be reimbursed with receipt of shipping documentation if documents meet the state’s requirements.
  • Forms and links:
Colorado
  • Resellers: A sales tax exemption is allowed for companies purchasing for the purpose of resale. Buyer must present a copy of their Colorado issued Tax Certificate. Non-Resident Buyers must complete the Colorado Multi-Jurisdiction Form (DR 0563).
  • Use in Manufacturing: Exemption for manufacturing is allowed for Colorado registered companies ONLY. Buyer must submit the Colorado Form DR1191 (Manufacturing Exemption Form)
  • Shipment out of State: Sales tax must be paid upfront and may be reimbursed upon receipt of required documentation. (See Instructions for submitting reimbursement request)
  • Forms and links:
Connecticut
  • Resellers: A sales tax exemption is allowed for companies purchasing for the purpose of resale. Buyer must present a copy of their state issued Tax Permit/Exemption Certificate and complete the required Connecticut Reseller form.
  • Use in Manufacturing: Exemption for manufacturing is allowed for in and out of state companies. Buyer must submit the Connecticut Certificate 100 or 101 as appropriate.
  • Shipment out of State: Sales tax must be paid upfront and may be reimbursed upon receipt of required documentation. (See Instructions for submitting reimbursement request)
  • Forms and links:
Delaware
  • NO STATE TAX IN THE STATE OF DELAWARE
Florida
  • Resellers: A sales tax exemption is allowed for companies purchasing for the purpose of resale. Florida companies must present a copy of their Florida Exemption Certificate. Non-Residents must complete and sign an Affidavit statement and provide a copy of their state issued Resale Permit or other information that would document their registration as a reseller in their home state/country.
  • Use in Manufacturing: Exemption for manufacturing is allowed for Florida registered companies ONLY. Buyer must provide a copy of their Florida issued exemption certificate for Manufacturing Expansion.
  • Shipment out of State: There is NO exemption allowed for shipping out of the state of Florida.
  • Forms and links:
Georgia
  • Resellers: A sales tax exemption is allowed for companies purchasing for the purpose of resale. Georgia companies must complete, sign and submit the Georgia Form ST5. Non-Residents must complete, sign and submit the Form ST4.
  • Use in Manufacturing: Exemption for manufacturing is allowed for Georgia registered companies ONLY. Buyer must complete, sign and submit the Georgia Form ST5M.
  • Non-Resident Purchase of Motor Vehicles requires a notarized document: GA Form ST8.
  • Shipment out of State: There is NO exemption allowed for shipping out of the state of Georgia.
  • Forms and links:
Hawaii
  • Resellers: Exemptions will be allowed for qualified resellers with the completion of the Multi Jurisdiction Exemption Form and a copy of the buyers sales tax license/certificate issued by their home state.
  • Use in Manufacturing: There is NO exemption allowed for use in Manufacturing.
  • Shipment out of State: Hawaii does NOT allow an exemption for shipment out of state.
  • Forms and links:
Idaho
  • Resellers: A sales tax exemption is allowed for companies purchasing for the purpose of resale. Buyer should submit the Multi-jurisdiction Exemption Form and a copy of their state issued sales tax permit.
  • Use in Manufacturing: Exemptions will be allowed for qualified manufacturers registered in the state of Idaho ONLY. (Items purchased MUST be used directly in the manufacturing process.) Buyer must provide a copy of their state issued operating permit and complete the Multi-Jurisdiction Exemption Form.
  • Shipment out of State: Sales tax must be paid upfront and may be reimbursed upon receipt of required documentation. (See Instructions for submitting reimbursement request)
  • Forms and links:
Illinois
  • Resellers: A sales tax exemption is allowed for companies purchasing for the purpose of resale. Exemptions will be allowed for qualified resellers with the completion of Illinois form CRT61 and a copy of state issued exemption certificate/permit.
  • Use in Manufacturing: Exemptions will be allowed for qualified manufacturers. Buyer must submit the Illinois form ST587. (Items purchased MUST be used directly in the manufacturing process.)
  • Shipment out of State: There is no exemption for shipping out of the State because the state interprets that title to the assets you are purchasing transfers when your shipper picks up the assets.
  • Forms and links:
Indiana
  • Resellers: A sales tax exemption is allowed for companies purchasing for the purpose of resale. Exemptions will be allowed for qualified resellers with the completion of Indiana Form ST105
  • Use in Manufacturing: Exemptions will be allowed for qualified manufacturers (for purchases used directly in the manufacturing process) with the completion of the Indiana Form ST105.
  • Shipment out of State: Sales tax must be paid upfront and may be reimbursed upon receipt of required documentation. (See Instructions for submitting reimbursement request)
  • Forms and links:
Iowa
  • Resellers: A sales tax exemption is allowed for companies purchasing for the purpose of resale. Exemptions will be allowed for qualified resellers with the completion of Iowa Sales Exemption Form.
  • Use in Manufacturing: Exemptions will be allowed for qualified manufacturers with the completion of the Iowa Sales Exemption Form. (Items purchased MUST be used directly in the manufacturing process.)
  • Shipment out of State: We cannot allow an exemption from sales tax for shipment out of the state; however, buyer may claim reimbursement directly from the state of Iowa. Form IA843-Claim for Refund.
  • Forms and links:
Kansas
  • Resellers: Exemptions will be allowed for qualified resellers with the completion of the Kansas Multi Jurisdiction Exemption Form.
  • Use in Manufacturing: Exemptions will be allowed for qualified manufacturers located in the state of Kansas ONLY. Buyer must submit the Kansas Form ST201.
  • Shipment out of State: Sales tax must be paid upfront and may be reimbursed upon receipt of required documentation. (See Instructions for submitting reimbursement request)
  • Forms and links:
Kentucky
  • Resellers: Exemptions will be allowed for qualified resellers with the completion of Kentucky Form 51A105.
  • Use in Manufacturing: Exemptions will be allowed for qualified manufacturers location in the state of Kentucky ONLY; applies to New and Expanded Industry as described in Kentucky Regulations 139.170. Buyer must present a copy of their form 51A111 as issued by the state of Kentucky.
  • Shipment out of State: Sales tax must be paid upfront and may be reimbursed upon receipt of required documentation. (See Instructions for submitting reimbursement request)
  • Forms and links:
Louisiana
  • Resellers: Exemptions will be allowed for qualified resellers. Louisiana Resellers must provide a copy of their state issued Sales Tax Permit; Out of State Resellers must provide the completed and signed form LGST 9A and a copy of their home state issued permit/certificate.
  • Use in Manufacturing: Exemptions will be allowed for qualified manufacturers.
  • Shipment out of State: Sales tax must be paid upfront and may be reimbursed upon receipt of required documentation. Documentation also includes the Louisiana Form LGST 9-D. (See Instructions for submitting reimbursement request)
  • Forms and links:
Maine
  • Resellers: Exemptions will be allowed for Resellers in the state of Maine ONLY. Resellers must provide a copy of their state issued Sales Tax Permit.
  • Use in Manufacturing: There is NO EXEMPTION allowed for use in manufacturing.
  • Shipment out of State: Sales tax must be paid upfront and may be reimbursed upon receipt of required documentation. Documentation also includes the Maine Form ST-MV-36. (See Instructions for submitting reimbursement request)
  • Forms and links:
  • Additional Notes: This form requires the signature of the Seller and must be notarized. In addition the fine print would lead you to believe the expectation is that the SELLER is most likely the Shipper.

    INSTRUCTIONS: This form, when completed, is to be forwarded by the dealer to the Sales Tax Section with the dealer’s monthly sales tax report on which this sale is claimed to be exempt. *If delivery was by common or contract carrier employed by dealer, or was delivered directly from the factory to a point outside Maine by someone other than the dealer, please explain manner of delivery, giving name and address of delivery carrier, on back of this sheet. In such cases the dealer should retain in his files documentary evidence of such delivery.
Maryland
  • Resellers: A sales tax exemption is allowed for Maryland companies ONLY purchasing for the purpose of resale. Must provide signed certification (Maryland Blanket Resale Certificate) that they are purchasing for resale. Certification MUST include a signed statement that the purchase is intended for resale, the purchaser's name and address, and the purchaser's Maryland sales and use tax license number. See details below. Buyer must also provide a copy of their Maryland Sales Tax Permit/Certificate.
  • Use in Manufacturing: Exemptions will be allowed for Maryland companies ONLY that are purchasing for use in manufacturing. Buyer must provide certification statement.
  • Shipment out of State: There is NO exemption for shipping out of the State because the state interprets that title to the assets you are purchasing transfers when your shipper picks up the assets.
  • Buyer may request refund directly from Maryland. Refund request forms:
Massachusetts
  • Resellers: A sales tax exemption is allowed for companies purchasing for the purpose of resale. Must provide a copy of their state issued Permit. (Must use Directive 89-10 or Form ST-4, see link below.)
  • Use in Manufacturing: Exemptions will be allowed for manufacturers in and out of the state of Massachusetts. Buyer must provide a copy of their Massachusetts issued Operating Permit and complete form ST-12; Out of state buyers must complete the Form ST-12 and include their FID #.
  • Shipment out of State: There is NO exemption for shipping out of the State because the state interprets that title to the assets you are purchasing transfers when your shipper picks up the assets.
  • Forms and links:
  • Contact information of Massachusetts Department of Revenue: 617-887-6367.
Michigan
  • Resellers: A sales tax exemption is allowed for companies purchasing for the purpose of resale. Exemptions will be allowed for qualified resellers with the completion of Michigan Form 3372 and a copy of their resell permit/certificate issued by their home state. See link below.
  • Use in Manufacturing: Exemptions will be allowed for qualified manufacturers with the completion of the Michigan Form 3372. (Items purchased MUST be used directly in the manufacturing process.)
  • Shipment out of State: Sales tax must be paid upfront and may be reimbursed upon receipt of required documentation. (See Instructions for submitting reimbursement request)
  • Forms and links:
Minnesota
Mississippi
  • Resellers: Exemptions will be allowed for purchase for the purpose of resell. Mississippi Buyers must provide a copy of Mississippi issues tax permit/certificate to qualify for the exemption. Non-Resident Resellers must submit a Non-Resident Affidavit and a copy their resell permit/certificate issued by their home state. NOTE: Affidavit is a statement that the buyer is making the purchase for the purpose of resale OUT OF THE STATE OF MS and included details regarding seller and buyer and items purchased. Copy of Buyer’s state issued retail permit/certificate is also required.
  • Use in Manufacturing: Exemptions will be allowed for buyers in the state of Mississippi ONLY. Buyer must present a copy of their Direct Pay Permit issued by the state of Mississippi.
  • Shipment out of State: There is no exemption for shipping out of the State because the state interprets that title to the assets you are purchasing transfers when your shipper picks up the assets. Buyer may request a refund directly from the state of Mississippi.
  • Contact information of Mississippi State Tax Commission: 601-923-7000
Missouri
  • Resellers: Exemptions will be allowed for the purchase for the purpose of resell. Buyer must complete the Missouri Form 149.
  • Use in Manufacturing: Exemptions will be allowed for buyers in the state of Missouri ONLY. Buyer must complete the Missouri Form 149.
  • Shipment out of State: There is no exemption for shipping out of the State because the state interprets that title to the assets you are purchasing transfers when your shipper picks up the assets.
  • Forms and links:
Montana
  • NO STATE TAX IN THE STATE OF MONTANA
Nebraska
  • Resellers: Nebraska will allow an exemption for items purchased for the purpose of resale. A copy of the buyers Sales Tax Permit/Certificate and the Nebraska Form 13 is required.
  • Use in Manufacturing: Nebraska will allow an exemption for items purchased that will be used DIRECTLY in the manufacturing process to companies registered with their state of residence as a manufacturer.
  • Shipment out of State: Sales tax must be paid upfront and may be reimbursed upon receipt of required documentation. (See Instructions for submitting reimbursement request)
  • Forms and links:
Nevada
  • Resellers: Exemptions will be allowed for qualified resellers. Resellers registered in the state of Nevada must present a copy of their state issued resell permit. Out of State resellers must complete the Multi Jurisdiction form and present a copy of their resell permit issued by their home state.
  • Shipment out of State: Sales tax must be paid upfront and may be reimbursed upon receipt of required documentation. (See Instructions for submitting reimbursement request)
  • Forms and links:
New Hampshire
  • NO STATE SALES TAX IN THE STATE NEW HAMPSHIRE
New Jersey
  • Resellers: A sales tax exemption is allowed for companies purchasing for the purpose of resale. New Jersey Buyers must submit the NJ Form ST3. Non-Residents must submit the NJ Form ST3-NR.
  • Use in Manufacturing: Exemptions will be allowed for qualified manufacturers with the completion of the New Jersey Form ST4.
  • Shipment out of State: There is NO exemption for shipping out of the State because the state interprets that title to the assets you are purchasing transfers when your shipper picks up the assets. Based on New Jersey's law, sales tax may NOT be exempted based on shipment out of state as the BUYER takes possession in the state and GoIndustry DoveBid, Inc. is NOT the shipper.
  • Forms and links:
New Mexico
  • Resellers: Exemptions will be allowed for qualified resellers. Resellers registered in the state of New Mexico must present a copy of their state issue resell permit. Out of State resellers must complete the Multi Jurisdiction form and present a copy of their resell permit issued by their home state.
  • Use in Manufacturing: Exemption are allowed for Manufacturers registered to operate in the state of New Mexico ONLY. Manufacturers must present a copy of their state issued operating permit.
  • Shipment out of State: Sales tax must be paid upfront and may be reimbursed upon receipt of required documentation. (See Instructions for submitting reimbursement request)
  • Forms and links:
New York
  • Resellers: A sales tax exemption is allowed for companies purchasing for the purpose of resale. Exemptions will be allowed for qualified resellers with the completion of New York Form ST120.
  • Use in Manufacturing: Exemptions will be allowed for qualified manufacturers Registered in the state of NEW YORK ONLY. Requires the completion of the New York Form ST121.
  • Shipment out of State: Sales tax must be paid upfront and may be reimbursed upon receipt of required documentation. (See Instructions for submitting reimbursement request)
  • Forms and links:
North Carolina
  • Resellers: Exemptions will be allowed for qualified resellers with the completion of the North Carolina Streamlined Sales and Use Tax Agreement (E595E).
  • Use in Manufacturing: Exemptions will be allowed for qualified manufacturers with the completion of the Streamlined Sales and Use Tax Agreement (E595E). (Items purchased MUST be used directly in the manufacturing process. (i.e. Office Furniture, Copy Machines, Support Equipment does NOT qualify for exemption)
  • Shipment out of State: Sales tax must be paid upfront and may be reimbursed upon receipt of required documentation. If equipment is being exported to a foreign country, the state of North Carolina also requires the Form E599C to be completed and notarized. (See Instructions for submitting reimbursement request)
  • Forms and links:
North Dakota
  • Resellers: Exemptions will be allowed for qualified resellers with the completion of the Streamlined Sales and Use Tax Agreement.
  • Use in Manufacturing: No Exemption. Buyer may submit a request for refund directly from the state of North Dakota.
  • Shipment out of State: There is no exemption for shipping out of the State because the state interprets that title to the assets you are purchasing transfers when your shipper picks up the assets.
  • Forms and links:
Ohio
  • Resellers: A sales tax exemption is allowed for companies purchasing for the purpose of resale. Exemptions will be allowed for qualified resellers with the completion of Ohio Form STEC_B.
  • Use in Manufacturing: Exemptions will be allowed for qualified manufacturers with the completion of the Ohio Form STEC_B (applies to machinery used directly in the manufacturing process).
  • Shipment out of State: There is no exemption for shipping out of the State because the state interprets that title to the assets you are purchasing transfers when your shipper picks up the assets.
  • Forms and links:
Oklahoma
  • Resellers: Oklahoma will allow an exemption for items purchased for the purpose of resale. A copy of the buyers Exemption Permit and/or the Multi State Jurisdiction form is required. If the state where buyer is located is not listed on the multi jurisdiction form, then a copy of their home-state Reseller Permit must be accompanied with their home state exemption form.
  • Use in Manufacturing: Oklahoma will allow an exemption for items purchased that will be used DIRECTLY in the manufacturing process to companies registered with the state of OKLAHOMA ONLY. A copy of the Oklahoma issued Operating Certificate must be provided.
  • Non-Resident Buyers may submit a request for refund directly to the Oklahoma Tax Commission. If approved, the tax will be refunded.
  • Shipment out of State: NO EXEMPTION IS ALLOWED FOR SHIPPING OUT OF THE STATE OF OKLAHOMA.
  • Oklahoma Sales Tax Information Contact Phone: 405-521-3160; Refunds & Business Tax Phone: 405-521-3270; Email: otcmaster@tax.ok.gov
  • Forms and links:
Oregon
  • NO STATE TAX IN THE STATE OF OREGON
Pennsylvania
  • Resellers: A sales tax exemption is allowed for companies purchasing for the purpose of resale. Exemptions will be allowed for qualified resellers with the completion of Form REV-1220.
  • Use in Manufacturing: A sales tax exemption is allowed for companies purchasing for the purpose of Use in Manufacturing. Must complete the Form REV-1220.
  • Shipment out of State: Sales tax must be paid upfront and may be reimbursed upon receipt of required documentation. (See Instructions for submitting reimbursement request)
  • Forms and links:
Rhode Island
  • Resellers: Exemptions will be allowed for qualified resellers. Resellers registered in the state of Rhode Island must present a copy of their state issued resell permit. Out of State resellers must complete the Multi Jurisdiction form and present a copy of their resell permit issued by their home state.
  • Use in Manufacturing: Rhode Island will allow an exemption for items purchased that will be used DIRECTLY in the manufacturing process to companies registered with the state of RHODE ISLAND ONLY.
  • Shipment out of State: Sales tax must be paid upfront and may be reimbursed upon receipt of required documentation. (See Instructions for submitting reimbursement request)
  • Forms and links:
South Carolina
  • Resellers: A sales tax exemption is allowed for companies purchasing for the purpose of resale. Exemptions will be allowed for qualified resellers with the completion of South Carolina form ST8A
  • Use in Manufacturing: Exemptions will be allowed for qualified manufacturers with the completion of the South Carolina Form ST8.
  • Shipment out of State: Sales tax must be paid upfront and may be reimbursed upon receipt of required documentation. (See Instructions for submitting reimbursement request)
  • South Carolina Department of Revenue: 803-898-5000
  • Forms and links:
South Dakota
  • Resellers: Exemptions will be allowed for qualified resellers. Resellers registered in the state of South Dakota must present a copy of their state issued resell permit. Out of State resellers must complete the Multi Jurisdiction form and present a copy of their resell permit issued by their home state.
  • Use in Manufacturing: South Dakota will allow an exemption for items purchased that will be used DIRECTLY in the manufacturing process to companies registered with the state of SOUTH DAKOTA ONLY.
  • Shipment out of State: Sales tax must be paid upfront and may be reimbursed upon receipt of required documentation. (See Instructions for submitting reimbursement request)
  • Forms and links:
Tennessee
  • Resellers: A sales tax exemption is allowed for companies purchasing for the purpose of resale. Tennessee Resident buyers must provide the F1300701 Form; All Non-Tennessee Buyers must provide a copy of their state issued sales tax permit.
  • Use in Manufacturing: Exemptions will be allowed for manufacturers located in the state of Tennessee ONLY. Must provide a copy of Tennessee issued Industrial Machine Authorization Certificate.
  • Shipment out of State: Sales tax must be paid upfront and may be reimbursed upon receipt of required documentation. (See Instructions for submitting reimbursement request)
  • Forms and links:
Texas
  • Resellers: An exemption is allowed if items are being purchased for resale and the buyer is registered as a Reseller in Texas or another state. To receive this exemption the Buyer must complete Texas Form 01-339 (Page 1) .
  • Use in Manufacturing: An exemption is allowed if items are being purchased if items will be used directly in the manufacturing process or will be consumed in the manufacturing process and the buyer is a registered Manufacturing entity in the United States. To receive this exemption the Buyer must complete Texas Form 01-339 (Page 2)
  • Shipment out of State: Sales tax must be paid upfront and may be reimbursed upon receipt of required documentation. (See Instructions for submitting reimbursement request)
  • Forms and links:
Utah
  • Resellers: An exemption is allowed if items are being purchased for resale and the buyer is registered as a Reseller in Utah or another state. Buyers registered in the state of Utah must complete Utah Form TC-721. Non-Resident Buyers must complete the Utah Form TC-721NR.
  • Use in Manufacturing: Exemptions will be allowed for manufacturers located in the state of Utah ONLY. Buyer must complete the Utah Form TC-721.
  • Shipment out of State: There is no exemption for shipping out of the State because the state interprets that title to the assets you are purchasing transfers when your shipper picks up the assets.
  • Forms and links:
Vermont
  • Resellers: Exemptions will be allowed for qualified resellers. Resellers registered in the state of Vermont must present a copy of their state issued resell permit. Out of State resellers must complete the Multi Jurisdiction form or Vermont Form S-3 and present a copy of their resell permit issued by their home state.
  • Use in Manufacturing: Vermont will allow an exemption for items purchased that will be used DIRECTLY in the manufacturing process to companies registered with the state of VERMONT ONLY. Requires Vermont Form S-3M.
  • Shipment out of State: Sales tax must be paid upfront and may be reimbursed upon receipt of required documentation. (See Instructions for submitting reimbursement request)
  • Forms and links:
Virginia
  • Resellers: An exemption is allowed if items are being purchased for resale. Virginia Buyers must submit the form ST-10.
  • Use in Manufacturing: Exemptions will be allowed for manufacturers located in the state of Virginia ONLY. Buyer must complete the Virginia Form ST-11.
  • Shipment out of State: There is no exemption for shipping out of the State because the state interprets that title to the assets you are purchasing transfers when your shipper picks up the assets.
  • Forms and links:
Washington
Washington D.C.
  • Resellers: Exemptions will be allowed for qualified resellers with the completion of the Multi Jurisdiction Exemption Form and a copy of the buyers sales tax license/certificate issued by their home state.
  • Use in Manufacturing: There is NO exemption allowed for use in Manufacturing.
  • Shipment out of State: Sales tax must be paid upfront and may be reimbursed upon receipt of required documentation. (See Instructions for submitting reimbursement request)
  • Forms and links:
West Virginia
  • Resellers: A sales tax exemption is allowed for companies purchasing for the purpose of resale. Must provide a copy of their state issued Permit. Buyer must complete the Form F0003 and provide a copy of state issued resell permit/certificate.
  • Use in Manufacturing: Exemptions will be allowed for manufacturers in the state of West Virginia ONLY. Buyer must complete the Form F0003 and provide a copy of their state issued Operating Permit.
  • Shipment out of State: There is no exemption for shipping out of the State because the state interprets that title to the assets you are purchasing transfers when your shipper picks up the assets.
  • Forms and links:
Wisconsin
  • Resellers: An exemption is allowed if items are being purchased for resale and the buyer is registered as a Reseller. To receive this exemption the Buyer must complete the Wisconsin Form S211.
  • Use in Manufacturing: An exemption is allowed if items are being purchased if items will be used directly in the manufacturing process. To receive this exemption the Buyer must complete the Wisconsin Form S211.
  • Shipment out of State: Sales tax must be paid upfront and may be reimbursed upon receipt of required documentation. (See Instructions for submitting reimbursement request)
  • Forms and links:
Wyoming
  • Resellers: A sales tax exemption is allowed for companies purchasing for the purpose of resale. Exemptions will be allowed for qualified resellers with the completion of Wyoming Streamlined Sales Tax form.
  • Use in Manufacturing: There is NO exemption allowed for Use in Manufacturing.
  • Shipment out of State: There is NO exemption for US Companies shipping out of the state.
  • If assets are being shipped OUT OF THE COUNTRY, Sales tax must be paid upfront and may be reimbursed upon receipt of required documentation. (See Instructions for submitting reimbursement request)
  • Forms and links:

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