# 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
You can now apply for your exemption directly in the Palmstreet app. Before you get started, make sure you have a photo of your **valid government-issued ID** and a **PDF copy of your valid, state-compliant resale certificate.** Click into your profile settings and locate the Sales Tax Exemption option shown below. Follow the instructions to upload your ID and resale certificate.
####
You can also email us your information by following these steps:
1. Email a **PDF copy of your valid, state-compliant resale certificate** to .
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](https://www.revenue.alabama.gov/wp-content/uploads/2022/08/Sales_Use_Rulebook.pdf) |
| Alaska | ❌ No | ❌ No | No statewide sales tax |
| Arizona | ✅ Yes | ✅ Yes | [Arizona Form 5000A Resale Certificate](https://azdor.gov/forms/tpt-forms/arizona-resale-certificate) |
| Arkansas | ✅ Yes | ✅ Yes | [Arkansas Form ST391 Exemption Certificate](https://www.dfa.arkansas.gov/wp-content/uploads/ExemptionCertificate.pdf) |
| California | ✅ Yes | ✅ Yes | [California Form CDTFA-230 Resale Certificate](https://www.cdtfa.ca.gov/formspubs/cdtfa230.pdf) |
| Colorado | ✅ Yes | ✅ Yes | [Colorado Form DR 5002 Declaration of Wholesale Sales Tax Exemption](https://tax.colorado.gov/DR5002) |
| Connecticut | ✅ Yes | ✅ Yes | [Connecticut Form CERT-119 Resale Certificate](https://portal.ct.gov/-/media/drs/forms/1995forms/resale-certificate.pdf) |
| Delaware | ❌ No | ❌ No | No statewide sales tax |
| District of Columbia | ✅ Yes | ✅ Yes | [DC OTR-368 Certificate of Resale](https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/OTR-368%20CERT%20OF%20RESALE%2005.25.16.pdf) |
| Florida | ✅ Yes | ✅ Yes | [Florida Form DR-13 Annual Resale Certificate](https://floridarevenue.com/taxes/taxesfees/Pages/annual_resale_certificate_sut.aspx) |
| Georgia | ✅ Yes | ✅ Yes | [Georgia Form ST-5 Certificate of Exemption](https://dor.georgia.gov/st-5-certificate-exemption) |
| Hawaii | ✅ Yes | ✅ Yes | [Hawaii Form G-17 Resale Certificate for Goods](https://files.hawaii.gov/tax/forms/2016/g17.pdf) |
| Idaho | ✅ Yes | ✅ Yes | [Idaho Form ST-101 Sales Tax Resale or Exemption Certificate](https://tax.idaho.gov/wp-content/uploads/forms/EFO00149/EFO00149_02-27-2025.pdf) |
| Illinois | ✅ Yes | ✅ Yes | [Illinois Form CRT-61 Certificate of Resale](https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/sales/documents/sales/crt-61.pdf) |
| Indiana | ✅ Yes | ✅ Yes | [Indiana Form ST-105 General Sales Tax Exemption Certificate](https://www.in.gov/dor/tax-forms/business/sales-tax-forms/) |
| [Iowa](https://app.taxjar.com/summary/IA) | ✅ Yes | ✅ Yes | [Iowa Form 31-014 Resale Certificate](https://revenue.iowa.gov/media/2265/download?inline) |
| Kansas | ✅ Yes | ✅ Yes | [Kansas Form ST-28A Resale Exemption Certificate](https://www.ksrevenue.gov/pdf/st28a.pdf) |
| Kentucky | ✅ Yes | ✅ Yes | [Kentucky Form 51A105 Resale Certificate](https://revenue.ky.gov/Forms/51A105%20\(7-19\).pdf) |
| Louisiana | ✅ Yes | ✅ Yes | [Louisiana Form R-1064 Resale Exemption Certificate](https://revenue.louisiana.gov/tax-education-and-faqs/faqs/louisiana-resale-certificate/who-qualifies-for-a-louisiana-resale-certificate/) |
| Maine | ✅ Yes | ❌ No | [MTC Uniform Sales & Use Tax Resale Certificate Multijurisdiction Form](https://www.mtc.gov/resources/uniform-sales-use-tax-exemption-certificate/) |
| Maryland | ✅ Yes | ❌ No | [Maryland written statement provided by the purchaser](https://services.marylandcomptroller.gov/taxes/en/purchases-for-resale?id=kb_article_view\&sysparm_article=KB0010139) |
| Massachusetts | ✅ Yes | ✅ Yes | [Massachusetts Form ST-4 Sales Tax Resale Certificate](https://www.mass.gov/doc/form-st-4-sales-tax-resale-certificate/download) |
| Michigan | ✅ Yes | ✅ Yes | [Michigan Form 3372 Sales and Use Tax Certificate of Exemption](https://www.michigan.gov/-/media/Project/Websites/taxes/Forms/SUW/3372.pdf?rev=d944eed03d12462c9d2b3336a20a87ff) |
| Minnesota | ✅ Yes | ✅ Yes | [Minnesota Form ST3 Certificate of Exemption](https://www.revenue.state.mn.us/sites/default/files/2019-07/st3.pdf) |
| Mississippi | ✅ Yes | ❌ No | [Mississippi Sales Tax Permit only as stated on their official website](https://www.dor.ms.gov/business/sales-tax-frequently-asked-questions#:~:text=Wholesale%20sales%20are%20sales%20of,sales%20amount%20of%20the%20items.) |
| Missouri | ✅ Yes | ✅ Yes | [Missouri Form 149 Sales and Use Tax Exemption Certificate](https://dor.mo.gov/forms/149.pdf) |
| Montana | ❌ No | ❌ No | No statewide sales tax |
| [Nebraska](https://app.taxjar.com/summary/NE) | ✅ Yes | ✅ Yes | [Nebraska Form 13 Resale or Exempt Sale Certificate](https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/f_13.pdf) |
| Nevada | ✅ Yes | ✅ Yes | [Nevada Form RESALE Resale Certificate](https://tax.nv.gov/wp-content/uploads/2024/03/TAX-F005-Resale-Certificate-1.pdf) |
| New Hampshire | ❌ No | ❌ No | No statewide sales tax |
| New Jersey | ✅ Yes | ✅ Yes | [New Jersey Form ST-3 Resale Certificate](https://www.nj.gov/treasury/taxation/pdf/other_forms/sales/st3.pdf) |
| New Mexico | ✅ Yes | ✅ Yes | [New Mexico Form NNTC Non-Taxable Transaction Certificates](https://www.tax.newmexico.gov/businesses/non-taxable-transaction-certificates-nttc/) |
| New York | ✅ Yes | ✅ Yes | [New York Form ST-120 Resale Certificate](https://www.tax.ny.gov/pdf/current_forms/st/st120_fill_in.pdf) |
| North Carolina | ✅ Yes | ✅ Yes | [North Carolina Form E-595E Streamlined Sales and Use Tax Agreement Certificate of Exemption](https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-forms-and-certificates/exemption-certificates/form-e-595e-streamlined-sales-and-use-tax-certificate-exemption) |
| North Dakota | ✅ Yes | ✅ Yes | [North Dakota Form SFN 21950 Certificate of Resale](https://www.tax.nd.gov/sites/www/files/documents/forms/business/sales-use/resale-cert1.pdf) |
| Ohio | ✅ Yes | ✅ Yes | [Ohio Form STEC B Sales and Use Tax Blanket Exemption Certificate](https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/sales_and_use/exemption_certificates/st_stec_b_fi.pdf) |
| Oklahoma | ✅ Yes | ✅ Yes | [Oklahoma Form F0003 Streamlined Sales and Use Tax Certificate of Exemption.](https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/businesses/streamlined-sales-tax/F0003ExemptionCertificate.pdf) |
| Oregon | ❌ No | ❌ No | No statewide sales tax |
| Pennsylvania | ✅ Yes | ✅ Yes | [Form REV-1220 Pennsylvania Exemption Certificate](https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforbusinesses/sut/documents/rev-1220.pdf) |
| Rhode Island | ✅ Yes | ✅ Yes | [Rhode Island Form Form ST-10 Resale Certificate for Sales and Use Tax](https://tax.ri.gov/sites/g/files/xkgbur541/files/forms/1997/excise/resale.pdf) |
| South Carolina | ✅ Yes | ✅ Yes | [South Carolina Form ST-8A Resale Certificate](https://dor.sc.gov/forms-site/Forms/ST8A.pdf) |
| South Dakota | ✅ Yes | ✅ Yes | [South Dakota Form EFORM-1932 Certificate of Exemption](https://dor.sd.gov/media/q0xpvden/exemption-certificate.pdf) |
| Tennessee | ✅ Yes | ✅ Yes | [Tennessee Form RV-F1300701 Sales and Use Tax Blanket Certificate of Resale](https://www.tax-id-bureau.com/tennessee-resale-certificate/) |
| Texas | ✅ Yes | ✅ Yes | [Texas Form 01-339 Sales and Use Tax Resale Certificate](https://comptroller.texas.gov/taxes/sales/forms/) |
| Utah | ✅ Yes | ✅ Yes | [Utah Form TC-721 Exemption Certificate](https://tax.utah.gov/forms/current/tc-721.pdf) |
| Vermont | ✅ Yes | ✅ Yes | [Vermont Form S-3 Sales Tax Exemption Certificate for Purchases for Resale](https://tax.vermont.gov/sites/tax/files/documents/S-3.pdf) |
| Virginia | ✅ Yes | ✅ Yes | [Virginia Form ST-10 Resale Exemption Certificate](https://www.tax.virginia.gov/sites/default/files/taxforms/exemption-certificates/any/st-10-any.pdf) |
| Washington | ✅ Yes | ✅ Yes | [Washington Application for Reseller Permit](https://dor.wa.gov/manage-business/my-dor-help/reseller-permit#renew) |
| [West Virginia](https://app.taxjar.com/summary/WV) | ✅ Yes | ✅ Yes | [West Virginia Form F0003 Sales Tax Certificate of Exemption](https://tax.wv.gov/documents/sst/f0003.pdf) |
| Wisconsin | ✅ Yes | ✅ Yes | [Wisconsin Form S-211 Sales and Use Tax Exemption Certificate](https://www.revenue.wi.gov/dorforms/s-211f.pdf) |
| Wyoming | ✅ Yes | ✅ Yes | [Wyoming Streamlined Sales and Use Tax Agreement Certificate of Exemption](https://sao.wyo.gov/wp-content/uploads/2023/08/exemption-certificate.pdf) |
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