Sales Tax Exemptions

Wood-Mizer currently collects sales tax on purchases shipped to Arizona, California, Colorado, Florida, Georgia, Indiana, Kentucky, Louisiana, Maine, Minnesota, Mississippi, Missouri, New Mexico, New York, North Carolina, Ohio, Pennsylvania, South Carolina, Texas, Virginia, Washington and Wisconsin. If you have a valid tax-exemption claim, you must send us a properly completed exemption certificate before ordering.

If you have questions concerning your sales tax status, we have provided phone numbers, links to all of the state websites, and email information. Also, for your convenience, blank copies of the most commonly used state forms are attached below. Just click on the  button and the form will open.

Please complete the correct exemption form and return to Wood-Mizer Products Inc.
By Fax: 
317-273-7033
  By Mail:
Wood-Mizer Products Inc.
Attn: Sales Tax Department
8180 W. 10th Street
Indianapolis, IN 46214
  By Email:
SalesTaxDepartment@woodmizer.com

Important points to remember:
  • Please make sure all required fields are completed including the type of exemption you are claiming. Incomplete forms will not be accepted.
  • A copy of your business sales tax permit is not an acceptable substitute for the state-approved form.
  • If you are purchasing items for your own use, we cannot accept a resale exemption certificate. You must pay sales tax on these items.
  • Farmers - please note that some states do not allow agricultural exemptions for many of the items Wood-Mizer's sells. Please consult your tax advisor before submitting an exemption certificate.

Select a State

 

Arizona

Arizona Department of Revenue
Phone: 800-843-7196    Email: problemresolutionoffice@azdor.gov   Website: www.azdor.gov
 
Form Name  Description Link
5000 - TPT Exemption Certificate Sales to Business, Native Americans, Govt Entity or Nonresidents
5000A - Arizona Resale Certificate Tangible property purchased for resale in the regular course of business.
ADOR 06-0081 - Border States Uniform Sale for Resale Certificate To be used for nontaxable purchases for the purpose of resale.
(This certificate is accepted by Arizona, California, New Mexico and Texas.)

California

California State Board of Equalization - Sales & Use Tax
Phone: 800-400-7115    Email: http://www.boe.ca.gov/info/contact.htm   Website: www.boe.ca.gov
 
Form Name  Description Link
BOE-146-RES - Exemption Certificate and Statement of  Delivery in Indian Country Sales tax does not apply when a retailer transfers ownership of merchandise to an Indian purchaser in Indian country, provided the Indian lives in Indian country.
BOE-230 - California Resale Certificate Tangible property purchased for resale in the regular course of business.

Colorado

Colorado Department of Revenue - Sales Tax Division
Phone: 303-238-7378    Email: edo@spike.dor.state.co.us   Website: www.colorado.gov
 
Form Name  Description Link
DR-0563 - Sales Tax Exemption Certificate Colorado's standard sales tax exemption certificate
DR-0511 - Sales Tax Exemption for Farm Equipment Farm equipment purchases
DR-1191 - Consumer's Certificate of Exemption Machinery and machine tools purchases
DR-1367 - Affidavit of Sale - Government Credit Card For tax-exempt purchases paid by government credit card
Affidavit of Non-Taxable Sale to Tax-Exempt Organization For purchases by Tax-Exempt Organizations

Florida

Florida Department of Revenue - Sales & Use Tax
Phone: 800-353-3671    Email: EmailDOR@dor.state.fl.us   Website: www.dor.myflorida.com
 
Form Name  Description Link
DR-13 - Annual Resale Certificate for Sales Tax This certificate is sent annually, by the state of Florida, to retailers/wholesalers that are registered for sales tax with the state of Florida. This certificate expires on December 31st of each calendar year.
DR-14 - Consumer's Certificate of Exemption
(must complete DR-5 below and send to Florida Dept of revenue for approval to receive DR-14)
Upon completion of DR-5 the state will determine if you qualify for tax exemption status. If you qualify you will receive the Consumer's Certificate of exemption from the state of Florida.
DR-5 - Application for Consumer's Certificate of Exemption Customers who need to apply for a Consumer's Certificate of Exemption must complete DR-5.
Exemption Certificate - Federal Employees To be used by Federal Employees
Interstate Vessels Affidavit Commercial fishing vessels
Exemption Certificate - Power Farm Equipment To be used by farmers purchasing power equipment.
Affidavit of Intent to Export To be used for exporting purchases.

Georgia

Georgia Department of Revenue - Sales & Use Tax
Phone: 877-423-6711    Email: taxpayer.services@dor.ga.gov   Website: www.etax.dor.ga.gov
 
Form Name  Description Link
ST-5 - Certificate of Exemption - Purchaser or Dealer Georgia's standard sales tax exemption certificate. Used for the following reasons:
  • Department of Agriculture commissions
  • Direct Pay Permit
  • Federal, state and local government
  • Hospital or housing authorities
  • Manufacturing (for resale purposes only)
  • Private elementary or secondary schools qualifying as non-profit by IRS
  • Public schools and university system
  • Any other George county or state municipalities
ST-5M - Certificate of Exemption - Georgia Manufacturers Future manufacturing
ST-5-SST - Certificate of Exemption - Streamlined Sales & Use Tax This is a multi-state form. Not all states allow all exemptions listed on this form. Purchasers are responsible for knowing if they qualify to claim exemption from tax in the state.
ST-4 - Certificate of Exemption - Out of State Dealer Tangible personal property listed is purchased for resale and will be immediately transported out of the State of Georgia
ST-6 - Certificate of Exemption - Out of State Delivery Tangible property will be delivered by the seller or employee of the seller outside the State of Georgia.

Indiana

Indiana Department of Revenue - Sales Tax
Phone: 317-233-4015    Email: See http://www.in.gov/dor/3504.htm   Website: www.in.gov
 
Form Name  Description Link
ST-105 - Indiana General Sales Tax Exemption

Indiana's general sales tax exemption form. This form can also be used for registered retail merchants or businesses located outside of Indiana.

Kentucky

Kentucky Department of Revenue - Sales & Use Tax
Phone: 502-564-5170    Email: KRCWebResponseSalesTax@Ky.gov   Website: www.revenue.ky.gov
 
Form Name  Description Link
51A105 - Resale Certificate

Tangible property purchased for resale in the regular course of business.

51A111 - Certificate of Exemption Machinery for New and Expanded Industry To be used for purchases of personal property which qualify for exemption
under KRS 139.010 (15), (16) and KRS  139.480 (10) and 103 KAR 30:120
51A127 - Out - of - State Purchase Exemption Certificate This certificate can be used only for sales to agencies, organizations or
institutions which, are exempt from sales and use taxes in their state.
51A158 - Farm Exemption Certificate This certificate may be used for purchases of property (materials, machinery and equipment) which will be incorporated into the construction, repair or renovation of on-farm facilities exempt under the provision of KRS 139,480.
51A159 - On-Farm Facilities Certificate of Exemption for
Materials, Machinery and Equipment
This certificate may be used for purchases of property (materials, machinery and equipment) which will be incorporated into the  construction, repair or renovation of on-farm facilities exempt under the provision of KRS 139,480. This form must be completed by the farmer or contractor who is under contract with the farmer.
51A260 - Streamlined Sales and Use Tax Agreement This is a multi-state form. Not all states allow all exemptions listed on this form. Purchasers are responsible for knowing if they qualify to claim exemption from tax in Kentucky.

Louisiana

Louisiana Department of Revenue - Sales & Use Tax
Phone: 225-219-7356    Email: sales.inquiries@la.gov   Website: www.revenue.louisiana.gov
 
Form Name  Description Link
R-1046 - Sales Tax Exemption Certificates for Federally Recognized Indian Tribes and Enrolled Tribal Members

The property must be purchased by the Indian Tribe or an enrolled member. The property must be invoiced to the tribal govt or enrolled member and delivered to the reservation by the vendor's vehicle or common or contract carrier.

R-1056 - Certificate of Sales/Use Tax Exemption/Exclusion of Purchase by Political Subdivisions of Louisiana Purchases of property by a parish, municipality, and any other local govt, including a school board are exempt from sales tax.
R-1079 - Resale Certificate - Foreign Purchaser To be used for property purchased to be transported beyond the territorial limits of the state of Louisiana to be resold or processed into new articles for sale at retail.
R-1304 - Sales Tax Exemption Certificate for Federal Govt or U.S. Dept of Navy To be used for certain purchases for the Federal Govt or the U.S. Dept of Navy.
R-1356 - Sales Tax Exemption Certificate for Purchases by the Federal Govt To be used by Federal agencies, departments and instrumentalities for purchases authorized by the Constitution.

Maine

Maine Department of Revenue - Sales & Use Tax
Phone: 207-624-9693    Email: sales.tax@maine.gov   Website: www.maine.gov
 
Form Name  Description Link
Maine Resale Certificate

The Maine "Resale Certificate" must be  provided to support a claim that a purchase
is exempt from sales tax since the goods will be resold. Click on the link to the right
for an example of a Maine Resale Certificate.

ST-P-39-05 - Exemption for Snowmobile & Trail grooming Equipment For qualified snowmobiles and Trail Grooming Equipment sold to
incorporated nonprofit snowmobile clubs used directly and exclusively
for grooming snowmobile trails.
ST-P-72 - Contractor's Exempt Purchase Certificate Used to cover purchases of materials that will be permanently incorporated
into the real property belonging to an exempt organization or govt agency.
ST-L-137FA - Commercial Agriculture & Fishing Application Form Upon completion and approval by the Maine Department of Revenue you
will receive a sales tax exemption card for the purchase of Depreciable
Machinery, Equipment or Repair parts for use in Commercial AG Production.
STL-154 - Affidavit of Exemption - Agriculture & Fishing For the purchase of Depreciable Machinery, Equipment of Repair parts for
use in Commercial Agricultural Production.
ST-A-106 - Affidavit of Exemption for Immediate Removal For residents of another state that intends to remove the vehicle from Maine immediately upon delivery.
ST-P-70 - Industrial Users Blanket Certificate of Exemption For purchases of Tangible Personal Property for Use in Production
ST-MV-36 - Out of State Delivery Affidavit For property sold and delivered to the purchaser outside the State of Maine by contract or common carrier or by the seller.
Uniform Sales & Use Tax Certificate - Multijurisdictional Uniform Sales & Use Tax Certificate to be used by those companies who are in the business of wholesaling, retailing, manufacturing and leasing.

Minnesota

Minnesota Department of Revenue - Sales & Use Tax  
Phone: 1-800-657-3777    Email: salesuse.tax@state.mn.us   Website: http://taxes.state.mn.us/
Form Name  Description Link
ST-3 - Certificate of Exemption For use with the following types of purchases:  Agricultural, Federal Govt, Manufacturing, Resale and Solar Energy.

Mississippi

Mississippi Department of Revenue - Sales & Use Tax
Phone: 601-923-7015    Email: See http://www.dor.ms.gov/perl/ContactUs_new.pl   Website: www.dor.ms.gov
 
Form Name  Description Link
Mississippi Business Permit

Mississippi's Business permit is used as the standard exemption certificate by the state of Mississippi.


72-415 - Mississippi Direct Pay Permit Direct Pay Permits are used by customers who remit sales tax on their own behalf to the Mississippi Department of Revenue.
72-315 - Certificate for Out of State Delivery To be used for purchases for out of state delivery.
72-620 Affidavit of Farmer Purchasing To be used for farming purchases.

Missouri

Missouri Department of Revenue - Sales/Use Tax
Phone: 573-751-3505    Email: salesuse@dor.mo.gov   Website: www.dor.mo.gov/
 
Form Name  Description Link
149 - Sales/Use Tax Exemption Certificate

Used for Resale, Manufacturing - Full and Partial Exemptions and Agriculture

5060 - Project Exemption Certificate This certificate along with the Missouri Sales/Use Tax Exemption Letter is 
to be used by your contractor when purchasing tangible personal property 
on your behalf for a project.

New Mexico

New Mexico Taxation and Revenue Dept - Gross Receipts Tax
Phone: 505-827-0951    Email: See http://www.tax.newmexico.gov/About-Us/Contact-Us/Pages/Email-Us.aspx   Website: www.tax.newmexico.gov
 
Form Name  Description Link
NTTC - Non-taxable Transaction Certificates - (there are 4 types of NTTC's) Type 2 - NTTC - Sales of tangible personal property for resale by the buyer.
Type 6 - NTTC - Sales of construction materials that will become ingredients or components of a construction project that is either subject to tax upon completion or that takes place on Indian tribal territory.
Type 9 - NTTC - Sales of tangible personal property other than construction materials to nonprofit organizations.
Type NTTC-OSB -  To be used by out-of-state buyers for the purchase of tangible personal property that will be resold or become an ingredient or component of a manufactured product.

ADOR 06-0081 - Border States Uniform Sale for Resale Certificate To be used for nontaxable purchases for the purpose of resale. This certificate is accepted by Arizona, California, New Mexico and Texas.
MTC - Uniform Sales & Use Tax Certificate - Multijurisdictional New Mexico sellers may accept the MTC from out-of-state buyers not required to register in New Mexico for purchases of tangible personal property for resale..

New York

New York Departmnet of Taxation & Finance - Sales & Use Tax
Phone: 518-485-2889   Website: www.tax.ny.gov
 
Form Name  Description Link
DTF-801 - Certificate of Individual Indian Exemption for Certain Property or Services Delivered on a Reservation

To be used for property delivered by the seller or seller's agent to the qualified Indian Reservation.

DTF-950 - Certificate of Exemption for Diplomatic Missions
Buffalo Card - Exempt from sales tax on official mission purchases.
Owl Card - Exempt from sales tax on all official mission purchases.
Deer Card - Exempt from sales tax on personal purchases except
Eagle Card - Exempt from sales tax on all personal purchases
American Institute in Taiwan (AIT) card - See restrictions listed on individual cards.

ST-119.1 - Exempt Organization Exempt Purchase Certificate
This exemption certificate is available by calling (518-485-2889)
ST-120 - NY State and Local Sales/Use Tax Resale Certificate
Tangible property purchased for resale in the regular course of business.
ST-120 - 1 NY Contractors Exempt Purchase Certificate
To be used only by contractors who are registered with the Tax Dept for sales tax purposes. To be used to create a building or structure for an exempt organization. This cert can also be used if the property is production machinery and equipment, and it will be incorporated into real property.
ST-125 Farmer's & Commercial Horse Boarding Operator's Exemption Certificate
For purchases consumed in or used in farm production.

North Carolina

North Carolina Department of Revenue - Sales & Use Tax
Phone: 877-252-3052   Website: www.dor.state.nc.us
 
Form Name  Description Link
E-595E - Streamlined Sales and Use Tax Standard Exemption Certificate
E-599C - Purchaser's Affidavit of Export To be used with purchases of tangible personal property from North Carolina vendors for export to and exclusive use and consumption in foreign countries.
E-595EA – Application for Exemption Number for Qualified Purchases

Use this application to obtain an exemption number from the NC Dept of Revenue.

 

Ohio

Ohio Department of Taxation - Sales & Use Tax
Phone: 888-405-4039  

See https://www-01.tax.state.oh.us/HB/TaxMailWeb/global_emailus.html

  Website: www.tax.ohio.gov
 
Form Name  Description Link
STEC B Sales and Use Tax Blanket Exemption Certificate

To be used for the purchase of property for resale in the course of business.

STEC CC Sales and Use Tax Construction Contract Exemption Certificate Construction Contractors exemption certificate
STEC CO Sales and Use Tax Contractor's Exemption Certificate Contractor's Exemption Certificate
STEC MPU Multiple Points of Use Certificate Used for services or computer software delivered electronically for use in business.
STEC U Sales and Use Tax Unit Exemption Certificate For purchaser claiming exception or exemption on the purchase of property and selected services made under this certificate.

Pennsylvania

Pennsylvania Department of Revenue - Sales & Use Tax
Phone: 717-787-1064   See https://revenue-pa.custhelp.com/   Website: www.revenue.state.pa.us
 

Form Name  Description Link
REV-72 - Application for Sales Tax Exemptions


REV-1220 AS - Pennsylvania Exemption Certificate To be used for the purchase of property for resale in the course of business.
REV-1715 AS - Exempt Organization Declaration of Sales Tax Exemption To be used by Tax exempt  organizations for tax free purchases.

South Carolina

South Carolina Department of Revenue - Sales & Use Tax
Phone: 803-896-1420    Email: salestax@sctax.org   Website: www.sctax.org
 
Form Name  Description Link
ST-8 - Exemption Certificate

Standard exemption certificate for Federal Govt purchases, Machines and machine parts used in manufacturing.

ST-8A - Resale Certificate To be used for the purchase of property for resale in the course of business.
ST-8F - Agricultural Exemption Certificate To be used for exempt agricultural purchases.
ST-299 - Affidavit for Delivery of Property Outside of South Carolina For purchases used, stored and consumed outside of South Carolina..

Texas

Window on State Government - Texas Taxes
Phone: 800-252-5555    Email: comptroller.help@cpa.state.tx.us   Website: www.window.state.tx.us
 
Form Name  Description Link
01-339 - Exemption Certificate - English

Standard Exemption Certificate - English version

01-339-S - Exemption Certificate - Spanish Standard Exemption Certificate - Spanish version
01-339 - Resale Certificate - English Resale - English
01 - 339 - E Resale Certificate - Spanish Resale - Spanish
01-919 Direct Payment Exemption Certificate To be used by those purchasers that pay tax directly to Texas
01- 924 Agricultural Sales and Use Tax Exemption Certification For purchasers claiming an exemption on qualifying items used in the production of food or other agricultural products.
01 - 925 Texas Timber Operations Sales & Use Tax Exemption Certificate For purchasers of qualifying items used in the production of timber products.

Virginia

Virginia Department of Taxation - Sales & Use Tax
Phone: 804-367-8037    Email: TaxBusQuestions@tax.virginia.gov   Website: www.tax.virginia.gov
 
Form Name  Description Link
ST-10 - Sales and Use Tax Certificate of Exemption

Resale Certificate

ST-10A - Sales & Use Tax - Export Sales Used for Export Sales
ST-11 - Sales & Use Certificate of Exemption Used for Industrial manufacturing, machinery, tools and agriculture
ST-11A - Sales & Use Certificate of Exemption - Construction Used for Construction
ST-12 - Sales & Use Certificate of Exemption - Political Subdivisions Used for tangible personal property consumed by the Commonwealth of Virginia.
ST-13A - Sales & Use Certificate of Exemption - Churches Used for tangible personal property purchased by churches
ST-14 - Sales & Use Certificate of Exemption - Out-of-State Dealers Used by an Out-of-State dealer who purchases tangible personal property in Virginia for immediate transportation out of the Virginia.
ST-17 - Sales & Use Certificate of Exemption - Harvesters of Forest Products Used for tangible personal property used directly in the harvesting of forest products for sale.
ST-18 - Sales & Use Certificate of Exemption - Farmers For use by a farmer for purchase of tangible personal property for use in producing agricultural products for market or medicine and drugs sold to veterinarians.
ST - 19 Sales & Use Certificate of Exemption - Shipping Lines
For use by shipping lines engaged in interstate or foreign commerce and by ship building companies engaged in building, converting or repairing ships or vessels used or to be used in interstate or foreign commerce.

Washington

Washington Department of Revenue - Retail Sales Tax
Phone: 800-647-7706  

See https://fortress.wa.gov/dor/efile/SecureForms/content/contactus/

  Website: www.dor.wa.gov
 
Form Name  Description Link
REV 27-0032e - Buyers' Retail Sales Tax Exemption Certificate

This exemption certificate applies to purchases of property for use outside Washington by a resident of a state or Canada, with a sales tax rate of less than three percent; to resident of a foreign country who will be leaving Washington within 45 days; to purchases  or services by Indians or Indian tribes when the goods are delivered to or services provided within Indian country; for the purchase of property in a noncontiguous state delivered to the usual receiving terminal of the shipper. This form is not to be used as a resale certificate.

REV 27-0021e - Manufacturers Sales & Use Tax Certificate To be used by buyers engaged in manufacturing or processing for hire activities and that the items purchased will be used directly in manufacturing or processing for hire operation.
REV 27-0036 - Farmer's Certificate for Wholesale Purchases and Sales Tax Exemptions To be used by Farmers for tax exempt and wholesale purchases.
SSTGB F0003 - Streamlined Sales and Use Tax Agreement
This is a multistate form. Not all states allow all exemptions listed on this form. Purchasers are responsible for knowing if they qualify to claim exemption from tax in the state. Nonresidents may use this form to claim tax exemption.

Wisconsin

Wisconsin Department of Revenue - Sales & Use Tax
Phone: 608-261-6261    Email: sales10@revenue.wi.gov   Website: www.revenue.wi.gov
 
Form Name  Description Link
S-211 - Sales & Use Exemption Certificate

Blanket exemption certificate including resale, farming, manufacturing etc.

S-211 - SST Streamlined Sales & Use Tax Certificate of Exemption
This is a multistate form. Not all states allow all exemptions listed on this form. Purchasers are responsible for knowing if they qualify to claim exemption from tax in the state.
Share This Page with Friends:
Email this page to a friend