Streamlined Sales and Use Tax Agreement 

 Certificate of Exemption Instructions 

 Use  this  form  to  claim  exemption  from  sales  tax  on  purchases  of  otherwise  taxable  items.  The  purchaser  must 
 complete all fields on the exemption certificate and provide the fully completed certificate to the seller in order to 
 claim exemption. 
 
 Warning to purchaser: You are responsible for ensuring that you are eligible for the exemption you are claiming. 
 You will be held liable for any tax and interest, and possibly penalties imposed by the member state due the tax on 
 your purchase, if the purchase is not legally exempt. 
 
 Purchaser instructions for completing the exemption certificate 

 1. Some  purchasers  may  wish  to  complete  a  single  certificate  for  multiple  states  where  they 
       conduct  business  and,  regularly,  make  exempt  purchases  from  the  same  seller. If  you  do, 
       check  the  box  on  the  front  of  the  SSUTA  Certificate  of  Exemption  to  indicate  that  you  are 
       attaching the Multistate Supplemental form. 
 
       CAUTION:  Certificates  completed  with  a  multistate  supplement  may  include  non-member 
       states of the SST Governing Board, provided those states have agreed to accept the SSUTA 
       Certificate of Exemption. Both sellers and purchasers MUST BE AWARE that these additional 
       non-member states may not have adopted the SSUTA provisions for Direct Mail. Additionally, 
       completion  of  this  certificate  in  its  entirety  may  not  fully  relieve  the seller from liability unless 
       non-member states’ requirements have been met. 
 
       If  you  are  not  attaching  the  Multistate  Supplemental  form,  enter  the  two-letter  postal 
       abbreviation for the state under whose laws you are claiming exemption. For example, if you 
       are  claiming  an  exemption  from  sales  or  use  tax  imposed  by  the  state  of  Minnesota,  enter 
       “MN” in the boxes provided.  If you are claiming exemption for more than one member state, 
       complete the SSUTA Certificate of Exemption: Multistate Supplemental form. 
 
 2.    Single purchase exemption certificate:          Check this box if this exemption certificate is being 
       used for a single purchase.  Include the invoice or purchase order number for the transaction. 
 
       If  this  box  is  not  checked,  this  certificate  will  be  treated  as  a  blanket  certificate.  A  blanket 
       certificate continues in force so long as the purchaser is making recurring purchases (at least 
       one purchase within a period of twelve consecutive months) or until otherwise cancelled by the 
       purchaser .
 
 3.    Purchaser information: Complete the purchaser and seller information section, as requested. 
       An  identification  number  for  you  or  your  business  must  be  included.  Include  your  state  tax 
       identification number and identify the state and/or country that issued the number to you. If you 
       do  not  have  a  state  tax  identification  number,  enter  the  Federal  Employers  Identification 
       Number (FEIN) issued to your business, or if no FEIN number is required, enter your personal 
       driver’s  license  number  and  the  state  in  which  it  is  issued.  Foreign  diplomats  and  consular 
       personnel must enter the individual tax identification number shown on the sales tax exemption 
       card issued to you by the United States Department of State’s Office of Foreign Missions. 

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       Multistate Purchasers: The purchaser should enter its headquarters address as its business 
       address. 
 
 4.    Type  of  business: Circle  the  number  that  best  describes  your  business  or  organization. 
       If none of the categories apply, circle number 20 and provide a brief description. 
 
 5.    Reason for exemption: Circle the exemption that applies to you or your business and enter 
       the additional information requested for that exemption. If the member state that is due tax on 
       your purchase does not require the additional information requested for the exemption reason 
       code circled, enter “NA” for not applicable on the appropriate line. If an exemption that is not 
       listed applies, circle “L Other” and enter an explanation. The explanation for “L Other” must 
       include a clear and concise explanation of the reason for the exemption claimed. Some more 
       common  exemptions  that  may  be  listed  as  explanation  could  be:  interstate  carrier  for  hire, 
       qualified air pollution equipment, enterprise zone, etc. 
 
       Multistate Purchasers: Attach the SSUTA Certificate of Exemption – Multistate Supplemental 
       Form and indicate the applicable reason for exemption and identification number (if required) 
       for each of the additional states in which the purchaser wishes to claim exemption from tax. 
 
       CAUTION: The  exemptions  listed  are  general  exemptions  most  commonly  allowed  by 
       member states. However, each state’s laws governing exemptions are different. Not all of the 
       reasons listed may be valid exemptions in the state in which you are claiming exemption. In 
       addition, each state has other exemptions that may not be listed on this form. To determine 
       what sales and use tax exemptions are allowed in a particular state refer to the state’s web site 
       or other information available relating to that state’s exemptions. 
 
 Seller: You are required to maintain proper records of exempt transactions and provide those records 
 to  Member  states  of  the  SST  Governing  Board,  Inc.,  when  requested. These  certificates  may  be 
 provided  in  paper  or  electronic  format.  If  a  paper  exemption  certificate  is  not  forwarded  by  the 
 purchaser, but instead the data elements required on the form are otherwise captured by the seller, 
 the seller must maintain such data and make it available to Member states in the form in which it is 
 maintained by the seller. 
          
 You are relieved of the responsibility for collecting and remitting sales tax on the sale or sales for 
 which the purchaser provided you with this exemption certificate, even if it is ultimately determined 
 that the purchaser improperly claimed an exemption, provided all of the following conditions are met: 
 
 1. All fields on the exemption certificate are completed by the purchaser or the required information 
 is captured and maintained; 
 2. The fully completed exemption certificate (or the required information) is provided to you at the 
 time of sale or as otherwise provided by Section 317 of the SSUTA; 
 3. If the purchaser is claiming an entity-based exemption (i.e., an exemption based on who the 
 purchaser is, such as a charitable organization), the state that would otherwise be due the tax 
 on the sale allows the specific entity-based exemption claimed by the purchaser if the purchase 
 was made at a sale location operated by the seller within that state 
 4. You do not fraudulently fail to collect the tax due; and 
 5. You do not solicit customers to unlawfully claim an exemption 

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