Sales Tax Exemptions

If you’re a buyer who holds a valid resale certificate, you may qualify for Palmstreet’s Buyer Exemption Program. This program lets eligible purchasers buy goods tax-free when those goods are intended for resale, in line with state resale laws.

How to Enroll

To apply for the Buyer Exemption Program:

1. Email a PDF copy of your valid, state-compliant resale certificate to [email protected].

2. Make sure your certificate meets your state’s specific requirements.

3. Keep your resale certificate up to date to maintain your exemption status.

Stay Compliant

Every state has different rules for resale certificates. We’ve included a state-by-state guide in this document to help you confirm what’s needed where you operate. Review it carefully to make sure your certificate stays valid and your exemption remains in good standing.

State	Sellers can buy tax-exempt	State Specific Form Required	Form
Alabama	✅ Yes	❌ No	Alabama Sales & Use Tax Certificate only as per Rule 810-6-1-.144.03 Sales Tax License
Alaska	❌ No	❌ No	No statewide sales tax
Arizona	✅ Yes	✅ Yes	Arizona Form 5000A Resale Certificate
Arkansas	✅ Yes	✅ Yes	Arkansas Form ST391 Exemption Certificate
California	✅ Yes	✅ Yes	California Form CDTFA-230 Resale Certificate
Colorado	✅ Yes	✅ Yes	Colorado Form DR 5002 Declaration of Wholesale Sales Tax Exemption
Connecticut	✅ Yes	✅ Yes	Connecticut Form CERT-119 Resale Certificate
Delaware	❌ No	❌ No	No statewide sales tax
District of Columbia	✅ Yes	✅ Yes	DC OTR-368 Certificate of Resale
Florida	✅ Yes	✅ Yes	Florida Form DR-13 Annual Resale Certificate
Georgia	✅ Yes	✅ Yes	Georgia Form ST-5 Certificate of Exemption
Hawaii	✅ Yes	✅ Yes	Hawaii Form G-17 Resale Certificate for Goods
Idaho	✅ Yes	✅ Yes	Idaho Form ST-101 Sales Tax Resale or Exemption Certificate
Illinois	✅ Yes	✅ Yes	Illinois Form CRT-61 Certificate of Resale
Indiana	✅ Yes	✅ Yes	Indiana Form ST-105 General Sales Tax Exemption Certificate
Iowa	✅ Yes	✅ Yes	Iowa Form 31-014 Resale Certificate
Kansas	✅ Yes	✅ Yes	Kansas Form ST-28A Resale Exemption Certificate
Kentucky	✅ Yes	✅ Yes	Kentucky Form 51A105 Resale Certificate
Louisiana	✅ Yes	✅ Yes	Louisiana Form R-1064 Resale Exemption Certificate
Maine	✅ Yes	❌ No	MTC Uniform Sales & Use Tax Resale Certificate Multijurisdiction Form
Maryland	✅ Yes	❌ No	Maryland written statement provided by the purchaser
Massachusetts	✅ Yes	✅ Yes	Massachusetts Form ST-4 Sales Tax Resale Certificate
Michigan	✅ Yes	✅ Yes	Michigan Form 3372 Sales and Use Tax Certificate of Exemption
Minnesota	✅ Yes	✅ Yes	Minnesota Form ST3 Certificate of Exemption
Mississippi	✅ Yes	❌ No	Mississippi Sales Tax Permit only as stated on their official website
Missouri	✅ Yes	✅ Yes	Missouri Form 149 Sales and Use Tax Exemption Certificate
Montana	❌ No	❌ No	No statewide sales tax
Nebraska	✅ Yes	✅ Yes	Nebraska Form 13 Resale or Exempt Sale Certificate
Nevada	✅ Yes	✅ Yes	Nevada Form RESALE Resale Certificate
New Hampshire	❌ No	❌ No	No statewide sales tax
New Jersey	✅ Yes	✅ Yes	New Jersey Form ST-3 Resale Certificate
New Mexico	✅ Yes	✅ Yes	New Mexico Form NNTC Non-Taxable Transaction Certificates
New York	✅ Yes	✅ Yes	New York Form ST-120 Resale Certificate
North Carolina	✅ Yes	✅ Yes	North Carolina Form E-595E Streamlined Sales and Use Tax Agreement Certificate of Exemption
North Dakota	✅ Yes	✅ Yes	North Dakota Form SFN 21950 Certificate of Resale
Ohio	✅ Yes	✅ Yes	Ohio Form STEC B Sales and Use Tax Blanket Exemption Certificate
Oklahoma	✅ Yes	✅ Yes	Oklahoma Form F0003 Streamlined Sales and Use Tax Certificate of Exemption.
Oregon	❌ No	❌ No	No statewide sales tax
Pennsylvania	✅ Yes	✅ Yes	Form REV-1220 Pennsylvania Exemption Certificate
Rhode Island	✅ Yes	✅ Yes	Rhode Island Form Form ST-10 Resale Certificate for Sales and Use Tax
South Carolina	✅ Yes	✅ Yes	South Carolina Form ST-8A Resale Certificate
South Dakota	✅ Yes	✅ Yes	South Dakota Form EFORM-1932 Certificate of Exemption
Tennessee	✅ Yes	✅ Yes	Tennessee Form RV-F1300701 Sales and Use Tax Blanket Certificate of Resale
Texas	✅ Yes	✅ Yes	Texas Form 01-339 Sales and Use Tax Resale Certificate
Utah	✅ Yes	✅ Yes	Utah Form TC-721 Exemption Certificate
Vermont	✅ Yes	✅ Yes	Vermont Form S-3 Sales Tax Exemption Certificate for Purchases for Resale
Virginia	✅ Yes	✅ Yes	Virginia Form ST-10 Resale Exemption Certificate
Washington	✅ Yes	✅ Yes	Washington Application for Reseller Permit
West Virginia	✅ Yes	✅ Yes	West Virginia Form F0003 Sales Tax Certificate of Exemption
Wisconsin	✅ Yes	✅ Yes	Wisconsin Form S-211 Sales and Use Tax Exemption Certificate
Wyoming	✅ Yes	✅ Yes	Wyoming Streamlined Sales and Use Tax Agreement Certificate of Exemption