Why are exemption certificates required?
The sale of a taxable item is not subject to sales or use tax if either the purchaser is exempt from sales tax or the purchaser uses the item in a manner that is exempt from tax. If you sell a taxable item to a customer, you must collect sales tax unless you accept a properly completed exemption certificate. The exemption certificate is proof that the taxable item was purchased by an exempt organization or for exempt use. The certificate must be taken on a timely basis, and it must include certain specific information. See Rule 3.287. The exemption certificate can be downloaded from the Tax Forms Online page.
