Issued by
Buyer (Exempt Entity)
Received by
Seller
When it's used
- Government purchases
- Non-profit purchases
- Manufacturing exemptions
Legal significance
The seller keeps the buyer's certificate on file to show why it did not collect tax on the sale. What the certificate must contain, and whether it expires, differs by state.
What goes on it
| Field | Description | Required |
|---|---|---|
| Exempt Entity Name | Organization claiming exemption | Yes |
| Exemption Number | State-issued exemption ID | Yes |
| Type of Exemption | Government, non-profit, agricultural, manufacturing, etc. | Yes |
| Scope | Specific items or all purchases | Yes |
| Expiration Date | When the exemption expires, in states that set one | No |
| Authorized Signature | Signed by authorized representative | Yes |