Use the table below for income and sales tax exemptions by state. States may offer exemption from corporate income, sales, use, and other taxes that they levy. Typically, you’ll need to submit an application to the Department of Revenue. Review regulations and mark your calendar as renewals may be required and can range between 1 and 5 years.
| State | Income tax exemption | Sales Tax Exemption | Form | Form 2 or Instructions | Department of Revenue |
|---|---|---|---|---|---|
| Alabama | NOT REQUIRED Exempt upon obtaining Determination Letter from the IRS | Agency: Alabama Department of Revenue Form: ST: EX-A1: Application for Sales Tax Certificate of Exemption and Instructions Agency Fee: $0 Notes: Most nonprofit organizations will not qualify for a sales tax exemption in Alabama. Alabama Statutes § 40-9-1 et seq describes organizations that may qualify for an exemption. | ST: EX-A1: Application for Sales Tax Certificate of Exemption and Instructions | None | Physical address: 50 North Ripley Street Montgomery, AL 36132 Phone: 334-242-9800 or 334-353-7923 |
| Alaska | NOT REQUIRED Exempt upon obtaining Determination Letter from the IRS | NOT REQUIRED Alaska does not currently have a state level sales tax. | None | None | Mailing address: P.O. Box 110400 Juneau, AK 99811-0400 Phone: 907-465-2300 Fax: 907-465-2389 |
| Arizona | NOT REQUIRED Exempt upon obtaining Determination Letter from the IRS | Transaction Privilege Tax Exemption: Agency: Arizona Department of Revenue Notes: Arizona does not offer an overall exemption for nonprofits, but they allow exemptions in some circumstances. For a list of the few available exemptions, contact the Arizona Department of Revenue. | None | None | Mailing address: P.O. Box 29079 Phoenix, AZ 85038-9079 Phone: 800-843-7196 or 602-255-2060 |
| Arkansas | Agency: Arkansas Department of Finance and Administration Agency Fee: $0 Notes: Apply by submitting a copy of the IRS Determination Letter, the first two pages of IRS Form 1023, and a statement declaring exemption under ACA 26-51-303 or ACA 26-51-309. Organizations without an IRS Determination Letter should submit Form AR1023CT, a copy of the articles of incorporation, and a copy of the bylaws. | Agency: Arkansas Department of Finance and Administration Notes: Arkansas does not offer a general exemption application for nonprofits, but charitable sales are exempted under certain conditions. The certificate of exemption can be used to exempt an organization from sales tax in a specific purchase. | Form AR1023CT: Application for Income Tax Exempt Status | SSTGB Form F0003: Exemption Certificate | Mailing address: Ragland Building 1900 W 7th, Ste 2047 Little Rock, AR 72201 Phone: 501-682-7025 Fax: 501-682-1683 |
| California | Agency: California Franchise Tax Board Agency Fee: $25 ($0 for exemption request) Notes: Use form FTB-3500a if you have received an IRS Determination Letter and form FTB-3500 if you have not. | Agency: California Franchise Tax Board Agency Fee: $25 ($0 for exemption request) Notes: Use form FTB-3500a if you have received an IRS Determination Letter and form FTB-3500 if you have not. | Form 3500: Exemption Application or Form 3500A: Submission of Exemption Request | California Department of Tax and Fee Administration Few nonprofits are eligible for sales tax exemption in California. Volunteer fire departments, veterans' organizations, qualifying youth organizations, religious organizations, and few others may be eligible for exemption. See the Sales and Use Taxes: Exemptions and Exclusions guide to see if your organization is eligible to apply for an exemption. | California Franchise Tax Board Phone: 800-852-5711 or 916-845-6500 (outside US) |
| Colorado | NOT REQUIRED Exempt upon obtaining Determination Letter from the IRS | Exemption form Sales Tax & State-Administered Local Sales Tax Agency: Colorado Department of Revenue Agency Fee: $0 Notes: Colorado organizations can apply for state sales tax exemption if they have an IRS determination letter. If approved, you will receive a Certificate of Exemption. | DR 0715: Application for Sales Tax Exemption | Form DR-0716: Statement of Non-Profit - Church, Synagogue, or Organization | Physical address: 1375 Sherman St. Denver, CO 80261 Phone: 303-238-7378 Email: DOR_taxapplications@state.co.us |
| Connecticut | Agency: Connecticut Department of Revenue Services Notes: Exemption from Connecticut income tax is obtained by submitting a copy of your IRS Determination Letter when submitting Form REG-1. | NOT REQUIRED Upon receiving an IRS determination letter, Connecticut nonprofits are automatically exempt from state sales tax. Organizations must follow the guidelines in Guide SN 95(10). This includes providing sellers with a copy of CERT-119: Purchases of Tangible Personal Property and Services by Qualifying Exempt Organizations. | Form REG-1 | Guide SN 98(11) | Connecticut Department of Revenue Services Physical address: 25 Sigourney St., Ste 2 Hartford, CT 06106-5032 Phone: 860-297-5962 |
| Delaware | NOT REQUIRED Any corporation granted an exemption by the IRS as a non-profit organization under Section 501(c) is exempt from Delaware Corporate Income Tax. | NOT REQUIRED Delaware does not collect sales and use taxes at the state level. | None | None | Delaware Department of Finance - Division of Revenue Physical address: Carvel State Office Building 820 North French Street Wilmington, DE 19801 Phone: 302-577-8200 Fax: 302-577-8202 Email: DOR_BusinessTax@delaware.gov |
| District of Columbia (Washington DC) | Agency: District of Columbia Office of Tax and Revenue Filing Method: Online Agency Fee: $0 Notes: Foreign organizations must have an office or physical location in DC to be eligible. A certificate of authority is also required of foreign organizations. Paper exemption applications are available upon request. | Agency: District of Columbia Office of Tax and Revenue Filing Method: Online Agency Fee: $0 Notes: Foreign organizations must have an office or physical location in DC to be eligible. A certificate of authority is also required of foreign organizations. Paper exemption applications are available upon request. | Form FR-164 Application for Exemption | None | District of Columbia Office of Tax and Revenue Physical address: 1101 4th Street, SW Suite 270 West Washington, DC 20024 Phone: 202-727-4829 or 711 (TTY) Fax: 202-442-6890 Email: taxhelp@dc.gov |
| Florida | Not-for-profit corporations are subject to corporate income tax. However, a not-for-profit corporation that is exempt from federal taxation under Internal Revenue Code section 501(c)(3) is only required to file a Florida corporate income tax return (Form F-1120) if it has unrelated business income or it files federal Forms 990-C or 990-T with the Internal Revenue Service. | Agency Fee: $0 Law: Chapter 212, Florida Statutes Notes: Certain not-for-profit organizations are exempt from sales and use tax on purchases and rentals of tangible personal property if that property is used in carrying out the organization's not-for-profit activities. See the form for information on the available exemptions. | DR-5: Application for a Consumer's Certificate of Exemption | None | Florida Department of Revenue Mailing address: 5050 West Tennessee Street Tallahassee, FL 32399-0100 Phone: 800-352-3671 or 800-955-8771 (TTY) Email: EMailDOR@dor.state.fl.us |
| Georgia | Simply attach your IRS Determination Letter and Letter of Incorporation to your tax returns. "Effective for tax years beginning on or after January 1, 2008, Form 3605 will no longer be required. Attach the IRS Determination Letter and Letter of Incorporation to the tax return." | Georgia currently does not provide a general sales or use tax exemption. A few exemptions exist for nursing homes, hospices, hospitals, and other organizations, and you can contact the Georgia Department of Revenue for a full list. | Form 3605 (The Application for Recognition of Exemption) | INSTRUCTIONS FOR FORM 3605 | Georgia Department of Revenue Physical address: 1800 Century Center Blvd Atlanta, GA 30345-3205 Phone: 877-423-6711 |
| Hawaii | NOT REQUIRED Your IRS determination letter granting exemption from federal income taxes, also exempts your organization from Hawaii income taxes. Organizations that are not required to file an application for recognition of exemption with the IRS are exempt from Hawaii income taxes. | General Excise Tax Exemption: Agency: Hawaii Department of Taxation Agency Fee: $20 unless you already have a Hawaii GET tax ID number. Notes: Hawaii does not have sales tax; instead, it has general excise tax (GET).Hawaii does not have sales tax; instead, it has general excise tax (GET). | G-6: Application for Exemption from General Excise Taxes | Instructions | Hawaii Department of Taxation Mailing address: P.O. Box 259 Honolulu, HI 96809-0259 Phone: 808-587-4242 |
| Idaho | NOT REQUIRED If the IRS grants the exempt status, your organization will also be exempt from Idaho income tax, except for tax due on unrelated business income. | Agency: Idaho State Tax Commission Notes: Currently, most Idaho nonprofit organizations must pay and collect sales tax. For a list of exempt organizations, visit Idaho Tax Commission Brochure #50: Nonprofit Groups & Churches. | None | None | Idaho State Tax Commission Mailing address: Idaho State Tax Commission PO Box 36 Boise, ID 83722-0410 Phone: 208-334-7660 or 800-972-7660 Email: taxrep@tax.idaho.gov |
| Illinois | NOT REQUIRED If your corporation receives a federal tax exemption, it is exempt from Illinois income tax. No reports need to be filed and no tax is due. | Sales Tax: Agency: Illinois Department of Revenue Agency Fee: $0 | STAX-1: Application for Sales Tax Exemption | None | Illinois Department of Revenue Physical address: 100 West Randolph Street Chicago, IL 60601-3274 Phone: 800-732-8866 or 217-782-3336 |
| Indiana | Agency: Indiana Department of Revenue Agency Fee: $0 Notes: Attach your IRS Determination Letter. This application is due within 120 days of incorporation. The department will return a Nonprofit Tax Registration Certificate and you can use Form ST-105: General Sales Tax Exemption Certificate to provide your exemption information to sellers. | Agency: Indiana Department of Revenue Agency Fee: $0 Notes: This form is due within 120 days of incorporation, and you must attach your IRS determination letter. | Form NP-20A: Nonprofit Application for Sales Tax Exemption | NP-20: Nonprofit Application for Sales Tax Exemption | Indiana Department of Revenue Physical address: 100 N. Senate Ave. Indianapolis, IN 46204 Phone: Corporate Tax: (317) 232-0129 |
| Iowa | NOT REQUIRED Your nonprofit is automatically exempt from Iowa income tax when you receive IRS income tax exemption. An exempt entity does not have to file an Iowa corporation income tax return unless it has unrelated business income. Unrelated business income is taxable at the regular Iowa corporation income tax rates to the same extent it is taxable at the federal level. The exempt entity may also be subject to the Iowa alternative minimum tax. To report unrelated business income, file Iowa form 1120. Complete form IA 4626 if subject to the alternative minimum tax. Iowa estimated tax payments must be made if an income tax liability of $1,000 or more is anticipated. | NOT REQUIRED Iowa nonprofits receive limited exemption from sales tax. Sales made to nonprofits are not exempt from sales and use tax. The exception is private nonprofit schools do not pay sales tax on the purchase of goods and taxable services used for educational purposes. Also, sales made by educational, religious, or charitable organizations are exempt on proceeds expended for qualifying educational, religious, or charitable purposes. | None | None | Iowa Department of Revenue Physical address: Hoover State Office Building 1305 E. Walnut Des Moines, IA 50319 Phone: 515-281-3114 or 800-367-3388 Email: idr@iowa.gov |
| Kansas | NOT REQUIRED Your nonprofit is automatically exempt from Kansas income tax when you receive IRS income tax exemption. | Sales and Use Tax Exemption: Agency: Kansas Department of Revenue Agency Fee: $0 Notes: Not all 501(c)(3) organizations are eligible for exemption. Use the online system to file for exemption. | The Kansas Legislature requires the Department of Revenue to issue numbered exemption certificates to exempt entities and organizations. The tax-entity exemption application enables a qualified organization to apply for, update, and print a sales and use tax exemption certificate. The certificate is required to be presented by Kansas based entities to retailers to purchase goods and/or services tax exempt. Publication KS-1520, Sales Tax Exemption Information contains additional information on the use of exemption certificates. We have provided a list of qualified entities. | To apply for an entity exemption certificate is a two-step process. First you will be directed to Ks WebTax to log into the system. If you do not have a Ks WebTax account, register by providing some basic information and create your own User ID and Password. Some of the information provided will be used in the exemption certificate application. After logging in to the Ks WebTax site, you will be forwarded to the certificate page. | Kansas Department of Revenue Physical address: Docking State Office Building, Room 150 915 SW Harrison St. Topeka, KS 66612 Phone: 785-368-8222 or 785-296-6461 (TTY) Fax: 785-291-3614 Email: tac@kdor.ks.gov |
| Kentucky | NOT REQUIRED Your nonprofit is automatically exempt from Kentucky corporate income tax when you receive IRS income tax exemption. | Sales & Use Tax Exemption: Agency: Kentucky Department of Revenue Agency Fee: $0 Notes: Include a copy of your articles of incorporation and IRS Determination Letter. | Form 51A125: Application for Purchase Exemption | None | Kentucky Department of Revenue Physical address: 600 West Cedar Street, 2nd Floor West Louisville, KY 40202-2310 Phone: Registering a Business: 502-564-3306 |
| Louisiana | Agency: Louisiana Department of Revenue Original Ink: Not required Notarize: Not required Notes: To obtain exemption from Louisiana corporate income tax, simply submit your IRS Determination Letter to the Louisiana Department of Revenue. | Agency: Louisiana Department of Revenue Agency Fee: $0 Original Ink: Not required Notarize: Not required Notes: In general, Louisiana nonprofits are not exempt from sales and use tax. You can request an exemption for a fundraiser by filing an exemption application at least 2 weeks prior to the event. | Form R-1048: Application for Exemption from Collection of Louisiana Sales Tax at Certain Fund-Raising Activities | None | Louisiana Department of Revenue Mailing address: 617 North Third Street P.O. Box 201 Baton Rouge, LA 70821 Phone: 225-219-7462 |
| Maine | NOT REQUIRED Upon obtaining your IRS Determination Letter, your organization is automatically exempt from Maine corporate income tax. No application or notification is necessary. | Agency: Maine Revenue Services Form: Find the form for your type of organization Notes: Maine has a large number of sales tax exemptions, and you will file a form specific to your type of organization. | APP-109 (PDF) | Please check the appropriate answers. If you answer “NO” to any of the initial six questions, Stop: you do not qualify. | Maine Revenue Services Physical address: 51 Commerce Drive Augusta, ME 4330 Phone: Central registration: 207-624-5644 |
| Maryland | Agency: Comptroller of Maryland Agency Fee: $0 Notes: Submit: Request for exemption from Maryland income tax, an explanation of the nature, purpose, and scope of your organization, IRS tax determination letter, by-laws, and latest financial statement of your organization. | Agency: Comptroller of Maryland Agency Fee: $0 Notes: Must have IRS tax determination letter first. | Sales and Use Tax Exemption Certificate Application | None | Comptroller of Maryland Physical address: Revenue Administration Center 80 Calvert Street Annapolis, MD 21404 Phone: 410-260-7980 from Central Maryland or 1-800-MD TAXES from elsewhere. Email: taxhelp@comp.state.md.us |
| Massachusetts | Agency: Massachusetts Department of Revenue Agency Fee: $0 Notes: Submit: Registration (if not already registered), a copy of the IRS Determination Letter of Exemption granting the corporation Section 501 (c) status, a copy of the Articles of Organization filed with the Secretary of State's Office, and a copy of the IRS documentation of Employer Federal Identification Number if it is not stated on the IRS Section 501 (c) Determination Letter. | There is no application form for sales tax exemption; simply send in your IRS determination letter with an explanation and the department will review the request. | None | None | Massachusetts Department of Revenue Phone: 617-887-6367 or toll-free in Massachusetts 800-392-6089 Fax: 617-887-6262 |
| Michigan | NOT REQUIRED Nonprofits are exempt from Michigan's 6% Michigan Corporate Income Tax (CIT). No filing is needed. | NOT REQUIRED Michigan nonprofits are automatically exempt from state sales and use tax. Simply complete and present Form 3372: Michigan Sales and Use Tax Certificate of Exemption to sellers and vendors. | Form 3372: Michigan Sales and Use Tax Certificate of Exemption | Exemptions FAQ | Michigan Department of Treasury Phone: 517-373-3200 or 1-800-649-3777 (TTY) |
| Minnesota | NOT REQUIRED Upon obtaining your IRS Determination Letter, your organization is automatically exempt from Minnesota corporate income taxes. No application or notification is necessary. | Sales Tax Exemption: Agency: Minnesota Department of Revenue Agency Fee: $0 | Form ST16: Application for Exempt Status | None | Minnesota Department of Revenue Physical address: 600 North Robert St. St. Paul, MN 55101 Phone: 651-556-3000 Email: businessincome.tax@state.mn.us |
| Mississippi | Agency: Mississippi Department of Revenue Notes: Certain nonprofit corporations qualify for tax-exempt status under Mississippi law. To apply for exemption from Corporate and Franchise taxes, submit your IRS determination letter to the Mississippi Department of Revenue. | Churches are not exempt from sales tax; however, churches are exempt from Mississippi sales tax on utilities and use tax on purchases of religious literature. For more information on tax treatment for churches in Mississippi, please see our MDOR Churches Fact Sheet. | MDOR Churches Fact Sheet | None | Mississippi Department of Revenue Phone: 601-923-7700 Fax: 601-923-7714 |
| Missouri | NOT REQUIRED Missouri nonprofits that file IRS Form 990 are exempt from Missouri corporation income tax. | Generally, Missouri taxes all retail sales of tangible personal property and certain taxable services. However, there are a number of exemptions and exclusions from Missouri's sales and use tax laws. Although exemptions and exclusions both result in an item not being taxed, they operate differently. Exemptions: Exemptions are specific provisions of law eliminating the tax due on an item ordinarily subject to tax. Exemptions represent a legislative decision that a taxable item should not be taxed in certain instances. | Form 1746: Missouri Sales or Use Tax Exemption Application | None | Physical address: Harry S Truman State Office Building 301 West High Street Jefferson City, MO 65101 Phone: 573-751-3505 Email: dormail@dor.mo.gov |
| Montana | Agency: Montana Department of Revenue Agency Fee: $0 Notes: Montana nonprofits may apply for exemption from Montana's Corporation License Tax (6.75%) after receiving their IRS Determination Letter. | NOT REQUIRED Montana does not currently have a state level sales tax. | Montana Tax-Exempt Status Request Form | None | Montana Department of Revenue Physical address: Sam W. Mitchell Bldg. 125 N. Roberts, 3rd Floor Helena, MT 59601 Phone: 1 -866-859-2254 or 406-444-6900 |
| Nebraska | NOT REQUIRED If you have 501(c) exemption, you are automatically exempt from Nebraska income tax. If you have unrelated business income you need to file Nebraska corporate income taxes. | Agency: Nebraska Department of Revenue Agency Fee: $0 Notes: Not all nonprofits are eligible for exemption. | Form 4: Exemption Application for Sales and Use Tax | None | Nebraska Department of Revenue Physical address: 301 Centennial Mall South P.O. Box 94818 Lincoln, NE 68509-4818 Phone: 800-742-7474 (NE and IA) or 402-471-5729 |
| Nevada | Agency: Nevada Department of Taxation Agency Fee: $0 Notes: The State of Nevada does not levy a state personal, business or corporate income tax, but does levy a privilege tax. | Agency: Nevada Department of Taxation Form: Agency Fee: $0 | Exempt Status Entity Form | Form APP-02.01: Application for Sales/Use Tax Exemption | Nevada Department of Taxation Physical address: 1550 College Parkway Suite 115 Carson City, NV 89706 Phone: 1-866-962-3707 |
| New Hampshire | NOT REQUIRED If the IRS Determination Letter grants 501(c) recognition, then your organization is also exempt from New Hampshire corporate income tax (the "New Hampshire Business Profits Tax"). | NOT REQUIRED New Hampshire does not currently have a state level sales tax. | None | None | New Hampshire Department of Revenue Administration Physical address: 109 Pleasant St. Concord, NH 3301 Phone: 603-271-2191 |
| New Jersey | NOT REQUIRED If a nonprofit organization is incorporated and operating as a nonprofit corporation, it is exempt from the New Jersey Corporation Business Tax. You may request a letter from the Division of Taxation confirming exemption from corporation business tax. | Agency: New Jersey Department of the Treasury - Division of Taxation Agency Fee: $0 | Form REG-1E: Application for Exempt Organization Certificate | None | New Jersey Department of the Treasury Mailing address: Corporate Filing Unit P.O. Box 252 Trenton, NJ 08646-0252 Phone: 609-292-6748 |
| New Mexico | NOT REQUIRED Upon obtaining your IRS Determination Letter, your organization is exempt from New Mexico corporate income tax and franchise tax. | Gross Receipts Tax Exemption: NOT REQUIRED If your IRS determination letter stipulates that your nonprofit is an educational or social organization, you are automatically exempt from New Mexico’s gross receipts tax. If you purchase taxable goods, you can apply for a Nontaxable Transaction Certificate (NTTC). You will file Form ACD-31050: Application for Nontaxable Transaction Certificates with the New Mexico Department of Taxation and Revenue. | Form ACD-31050: Application for Nontaxable Transaction Certificates | None | New Mexico Taxation and Revenue Department Physical address: 1100 South St. Francis Dr. P.O. Box 630 Santa Fe, NM 87504-0630 Phone: 505-827-0700 |
| New York | Agency: New York State Department of Taxation and Finance Agency Fee: $0 Notes: Certain not-for-profit and religious corporations are exempt from the New York State corporation franchise tax. You must file Form CT-247 to apply for exemption. | Agency: New York State Department of Taxation and Finance Instructions: Instructions for Form ST-119.2 and NYS Dept. of Taxation and Finance - Sales tax exempt organizations Agency Fee: $0 | Form CT-247: Application for Exemption from Corporation Franchise Taxes by a Not-for-Profit Organization | Form ST-119.2: Application for an Exempt Organization Certificate | New York State Department of Taxation and Finance Physical address: 1 Commerce Plaza 99 Washington Ave. Suite 600 Albany, NY 12231-0001 Phone: 518-473-2492 |
| North Carolina | Agency: North Carolina Department of Revenue Agency Fee: $0 Notes: Send your Articles of Incorporation, Bylaws, and other organizational documents along with your IRS Determination letter to the Department of Revenue. | NOT REQUIRED North Carolina currently does not offer an exemption from sales tax. However, the state offers semiannual refunds for qualified organizations. You will file Form E585: Nonprofit and Governmental Entity Claim for Refund with the North Carolina Department of Revenue. | Form E585: Nonprofit and Governmental Entity Claim for Refund | None | North Carolina Department of Revenue Mailing address: P.O. Box 58787 Raleigh, NC 27658 Phone: 877-252-3052 |
| North Dakota | NOT REQUIRED Upon obtaining your IRS Determination Letter, your organization is automatically exempt from North Dakota corporate income tax. No application or notification is necessary. | NOT REQUIRED North Dakota law does not exempt religious, charitable, or non-profit organizations. Purchases made by churches are subject to tax; however, bibles, prayer books, hymnals and religious textbooks purchased by churches are exempt by state statute. | None | None | North Dakota Office of State Tax Commissioner Mailing address: PO Box 5621 Bismarck, ND 58506-5621 Phone: 877-328-7088 or 701-328-7088 |
| Ohio | NOT REQUIRED Generally, nonprofit corporations are not subject to the Ohio commercial activity tax. Agricultural and consumer cooperatives are. | NOT REQUIRED Ohio nonprofits that have received their IRS determination letter are automatically exempt from paying state sales tax. Some entities may not have an exclusively charitable purpose. The code specifically lists sales of tangible personal property or services to churches, organizations under 501 (c)(3) of the internal Revenue Code, and any other nonprofit organizations operated exclusively for charitable purposes in this state are exempt. | Form STEC-B: Sales and Use Tax Blanket Exemption Certificate | They must present Form STEC-B: Sales and Use Tax Blanket Exemption Certificate to sellers. | Ohio Department of Taxation Phone: 888-405-4039 or 888-405-4089 |
| Oklahoma | NOT REQUIRED Upon obtaining your IRS Determination Letter, your organization is automatically exempt from Oklahoma corporate income tax. No application or notification is necessary. | Agency: Oklahoma Tax Commission Agency Fee: $0 Notes: Not all 501(c) recognized nonprofits are exempt from sales tax. There are a number of specific exemptions that exist. | Form 13-16-A: Application for Sales Tax Exemption | Form 13-16-A Instructions | Oklahoma Tax Commission Physical address: 2501 North Lincoln Boulevard Oklahoma City, OK 73194 Phone: 800-522-8165 in state or 405-521-3160 Email: otcmaster@tax.ok.gov |
| Oregon | NOT REQUIRED If you are an exempt organization under Internal Revenue Code (IRC) Sections 501(c) through (f), 501(j), 501(n), 521, or 529, you are exempt from Oregon Corporation taxes (ORS 317.080). You don't have to apply to the Oregon Department of Revenue. Two exceptions to this are nonprofit homes for the elderly and people's utility districts. | NOT REQUIRED Oregon does not currently have a state level sales tax. | None | None | Oregon Department of Revenue Physical address: 955 Center St NE Salem, OR 97301-2555 Phone: 503-378-4988 or 800-356-4222 or 800-886-7204 (TTY) Fax: 503-945-8738 Email: questions.dor@oregon.gov |
| Pennsylvania | NOT REQUIRED Upon obtaining your IRS Determination Letter, your organization is automatically exempt from Pennsylvania corporate income tax. No application or notification is necessary. | Agency: Pennsylvania Department of Revenue Agency Fee: $0 Due: Once every five years. Approximately 2 months before an organization's sales tax exemption expires, the Department of Revenue will send a renewal packet to the organization. | Form REV-72: Application for Sales Tax Exemption | Institutions of purely public Charity Act of 1997 | Pennsylvania Department of Revenue Phone: 717-787-8201 (personal income tax) or 717-787-1064 |
| Rhode Island | NOT REQUIRED When you receive your IRS Determination Letter granting federal income tax exemption (and file IRS Form 990 or 990EZ annually), you are automatically also granted exemption from Rhode Island corporate income tax. You need not apply or notify the Rhode Island Division of Taxation. | Sales & Use Tax Exemption: Agency: Rhode Island Department of Revenue - Division of Taxation Agency Fee: $25 | Form EXO-APP: Application for Exemption for an Exempt Organization | None | Rhode Island Department of Revenue - Division of Taxation Physical address: One Capitol Hill Providence, RI 2908 Phone: 401-574-8829 |
| South Carolina | NOT REQUIRED When you receive your IRS Determination Letter granting recognition of exemption, you are also exempt from South Carolina corporate income tax. | Agency: South Carolina Department of Revenue Agency Fee: $0 Notes: Certain nonprofit organizations in South Carolina are exempt from sales and use tax on items sold by the organizations for charitable purposes. The exemption applies only to items purchased for resale and does not apply to items purchased by an organization for its own use. | Form ST-387: Application for Sales Tax Exemption | None | South Carolina Department of Revenue Physical address: 1 South Park Circle Suite 100 Charleston, SC 29407 Phone: 843-852-3600 |
| South Dakota | NOT REQUIRED South Dakota does not have a state or corporate income tax. | Agency: South Dakota Department of Revenue Agency Fee: $0 Notes: Only certain organizations are eligible to apply for a sales tax exempt permit. | Sales Tax Exempt Status Application | None | South Dakota Department of Revenue Physical address: 445 East Capitol Ave. Pierre , SD 57501 Phone: 1-800-829-9188 or 605-773-3311 Fax: 605-773-6729 Email: bustax@state.sd.us |
| Tennessee | NOT REQUIRED Franchise and excise taxes are not applicable to nonprofit corporations as defined by law. The Application for Exemption - Franchise and Excise Taxes form is for other exemptions. | Agency: Tennessee Department of Revenue Agency Fee: $0 Notes: Exemption certificates are only issued to Tennessee nonprofits. Out-of-state nonprofits should instead present their IRS determination letter to vendors. | Form RV-F1306901: Application for Registration - Sales and Use Tax Exempt Entities | None | Tennessee Department of Revenue Physical address: Andrew Jackson Building 500 Deaderick St. Nashville, TN 37242 Phone: 800-342-1003 in Tennessee or 615-253-0600 out of state Email: TN.Revenue@tn.gov |
| Texas | Texas state law permits 501(c)(3) exempt and various other types of organizations to be exempt from paying sales tax, hotel occupancy tax, and franchise tax. Agency Fee: $0 | For a religious organization to receive a state tax exemption, it must be an organized, established group of people regularly meeting at a designated location to hold religious worship services. Religious groups do not need a federal tax exemption to qualify for Texas state tax exemptions. Organizations that simply support and encourage religion as an incidental part of their overall purpose, promote religious work or teach religious understanding do not qualify for exempt status. These include evangelistic groups, Bible study groups, prayer groups and revivals. | AP-209, Application for Exemption - Religious Organizations (PDF) | Form AP-205-2: Application for Exemption - Charitable Organizations | Texas Comptroller Physical address: Lyndon B. Johnson State Office Building 111 East 17th Street Austin, TX 78774 Mailing address: Texas Comptroller of Public Accounts P.O. Box 13528, Capitol Station Austin, TX 78711-3528 Phone: 1-800-252-5555; Alternate: 800-531-5441 Email: exempt.orgs@cpa.texas.gov |
| Utah | Agency: Utah State Tax Commission Agency Fee: $0 | Agency: Utah State Tax Commission Agency Fee: $0 | TC-161: Registration for Exemption from Corporate Franchise or Income Tax | Form TC-160: Application for Sales Tax Exemption Number for Religious or Charitable Institutions | Utah State Tax Commission Mailing address: 210 North 1950 West Salt Lake City, UT 84134 Phone: 800-662-4335 or 801-297-2200 Email: taxmaster@utah.gov Notes: Express Mailing Address (Fedex, UPS, etc.) Utah State Tax Commission 210 North 1950 West Salt Lake City, Utah 84116 |
| Vermont | NOT REQUIRED Upon obtaining your IRS Determination Letter, your organization is automatically exempt from Vermont minimum corporate tax. No application or notification is necessary. | NOT REQUIRED Vermont nonprofits that have received their IRS determination letter are automatically exempt from paying state sales tax. They must present Form S-3: Vermont Sales Tax Exemption Certificate for Resale and Exempt Organizations to sellers. | Form S-3: Vermont Sales Tax Exemption Certificate for Resale and Exempt Organizations | The buyer must present to the seller an accurate and properly executed exemption certificate for the exempted sale. The responsibility is on the seller to determine if the buyer is submitting the exemption certificate in “good faith.” This requires the seller to be familiar with Vermont Sales and Use Tax law and regulations, including exemptions, that apply to the seller’s business. If the buyer provides a certificate that is not valid, i.e., the item purchased does not qualify for the exemption, this is not in good faith and the seller should not accept the certificate. When the seller accepts the certificate in good faith, the seller is not liable for collecting and remitting Vermont Sales Tax. | Vermont Department of Taxes Physical address: 133 State Street Montpelier, VT 5633 Mailing address: 133 State Street Montpelier, VT 5633 Phone: 802-828-2505 |
| Virginia | NOT REQUIRED Upon obtaining your IRS Determination Letter, your organization is automatically exempt from Virginia corporation income tax. No application or notification is necessary. | Agency: Virginia Department of Taxation Agency Fee: $0 | Form NP-1: Exemption Application for Nonprofit Organizations | Exemption Application Instructions for Nonprofit Organizations | Virginia Department of Taxation Physical address: 1957 Westmoreland Street Richmond, VA 23230 Mailing address: Office of Customer Services P.O. Box 1115 Richmond, VA 23218 Phone: 804-367-8037 Fax: 804-254-6111 |
| Washington | In Washington, nonprofit organizations are generally taxed like any other business. They must pay business and occupation (B&O) tax on gross revenues generated from regular business activities they conduct. They must pay sales tax on all goods and retail services they purchase as consumers, such as supplies, lodging, equipment, and construction services. In addition, nonprofit organizations must collect and remit retail sales tax on their sales of goods and retail services. | Currently, Washington does not grant nonprofits exemption from state sales tax. They must pay sales tax on all goods and retail services they purchase as consumers, such as supplies, lodging, equipment, and construction services. In addition, nonprofit organizations must collect and remit retail sales tax on their sales of goods and retail services. Limited B&O and sales tax exemptions are provided for nonprofit fundraising activities, donations, and for certain types of organizations. | None | Washington Department of Revenue - Nonprofit Organizations Guide | Washington Department of Revenue Mailing address: P.O. Box 47478 Olympia, WA 98504-7478 Phone: 360-705-6705 or 711 (TTY) Fax: 360-705-6655 |
| West Virginia | Any corporation exempt from federal income tax is also exempt from West Virginia Corporation Net Income Tax and Business Franchise Tax. Nevertheless, a tax exempt organization's annual West Virginia Corporation Net Income/Business Franchise Tax Return is due on or before the 15th day of the fifth month after the close of the taxable year. | Agency Fee: $0 Notes: West Virginia uses a multi-state form that is not actually submitted with the West Virginia State Tax Department. West Virginia nonprofits should complete the form and display to sellers, but out-of-state nonprofits are generally allowed to use exemption certificates from another state. The form is rather complex, and not accepted in all states. Be sure to read the instructions carefully. | Form F0003: Streamlined Sales and Use Tax Certificate of Exemption | Instructions | West Virginia State Tax Department Mailing address: Taxpayer Services Division Post Office Box 3784 Charleston, WV 25337-3784 Phone: 304-558-3333 or 1-800-982-8297 |
| Wisconsin | NOT REQUIRED Upon obtaining your IRS Determination Letter, your organization is automatically exempt from Wisconsin corporation franchise and income taxes. No application or notification is necessary. | Some customers are exempt from paying sales tax under Wisconsin law. Examples include government agencies, some nonprofit organizations, and merchants purchasing goods for resale. Sellers are required to collect a valid exemption or resale certificate from buyers to validate each exempt transaction. | Form S-103: Application for Wisconsin Sales and Use Tax Certificate of Exempt Status | None | Wisconsin Department of Revenue Physical address: 819 N. Sixth St., Room 408 Milwaukee, WI 53203-1606 Phone: 608-266-2776 or 414-227-4000 |
| Wyoming | NOT REQUIRED Wyoming does not levy a corporate income tax. | To become exempt from Wyoming sales tax, simply submit your IRS Determination Letter to the Wyoming Department of Revenue. Alternatively, submit articles of incorporation, constitution or bylaws, mission statement, budget, and income/expense statement for the past three years. When the Wyoming Department of Revenue approves your exemption, they will send you a Streamlined Sales/Use Tax Agreement (SSUTA) Certificate of Exemption. | None | None | Wyoming Department of Revenue Physical address: 122 West 25th Street, 2nd Floor West Cheyenne, WY 82002-0110 Phone: 307-777-5275 |