[Archived] Removing Sales Tax From a Purchase For a Tax Exempt Organization
Purchases made by Tax Exempt Organizations must be made by the exempt organization only. Under no circumstance can any individual or other agent purchase any items on a tax exempt basis. The following organizations might qualify for tax exempt status*:
- Non Profits**
- Religious Organizations
- State and Local Government,
- Hospitals, and
- Educational Institutions.
In order to qualify for the tax exemption, the purchaser must either:
- Issue a tax exemption certificate, or
- Provide a letter that states the name of the agency and a written statement regarding the exemption from sales tax, along with the Tax Exempt ID Number. The letter should also be dated and signed by the person authorized to issue the letter of exemption.
Any written request or other documentation in support of a tax exempt transaction will be reviewed immediately so that an appropriate tax adjustment can be made. If the documentation you furnish does not meet our compliance needs, you will be notified. Please fax or mail your documentation to:
PO Box 27027
Tucson, AZ 85726-7027
Fax: (800) 756-1040
*Although many states permit sales tax exemption for some or all of these organizations, these four states do not: California, North Carolina, South Carolina, and Washington. For additional information concerning your qualification as a Tax Exempt Organization for sales tax purposes, please contact your state's Department of Revenue or Board of Equalization.
**Non Profit Organizations seeking sales tax exemption must follow the above procedure. This will avoid unnecessary delays in processing your sales tax exemption. The use of a Federal form or other document which refers to an organization as tax exempt under IRC Section 501(c)(3), etc., will not satisfy our documentation needs for sales tax purposes.