Certain business reorganization transfers are exempt from the sales tax because such transfers are not deemed “sales.”

Occasional sales by a charitable organization or by an individual at their home are exempt from the sales tax (Colo. Rev. Stat. § 39-26-718).

See Colorado’s Sales & Use Tax – Forms and Instructions webpage for additional sales tax exemption forms at https://tax.colorado.gov/sales-use-tax-forms

Please note, as of June 2023 the Colorado Department of Revenue is contemplating the revision of certain sales tax forms and instructions, including the elimination and consolidation of certain exemption forms.

Information regarding how to obtain this certification can be found at http://floridarevenue.com/Forms_library/current/gt800060.pdf

The Multistate Tax Commission’s Uniform Sales and Use Tax Certificate-Multijurisdiction, used in conjunction with the telephonic or electronic authorization number method described in Fla. Admin. Code Ann. R. 12A-1.039(3)(b) or (c), can be located at https://www.mtc.gov/resources/uniform-sales-use-tax-exemption-certificate/

Furthermore, the Georgia Department of Revenue’s website states that casual sales are not subject to the sales tax (see https://dor.georgia.gov/nontaxable-sales#field_related_links-486-4)

Please note, “Covenants Not to Compete” as part of a bulk sale or transfer are subject to Hawaii’s excise tax (see Hawaii Department of Taxation Tax Information Release No. 95-1 located at https://files.hawaii.gov/tax/legal/tir/1990_09/tir95-1.pdf).

Parties are required to report a bulk sale of a business to the Hawaii Department of Taxation which such report will contain the name and address of the purchaser, a brief description of the property sold and the purchase price, the date when the sale or transfer is to be or was consummated, and such other facts as the department may require.

See Ill. Admin. Code tit. 86, § 130.1701 for additional information regarding the sale of business assets notice requirement.

All affidavits, applications and certificates can be located at https://www.maine.gov/revenue/taxes/sales-use-service-provider-tax/affidavits-applications-certificates

The sale of tangible personal property and digital products included in the purchase of a business not otherwise excluded by the exemption above is subject to Maryland’s sales and use tax.

See Mo. Rev. Stat. § 144.150 for additional sale of business requirements.

See the Missouri Department of Revenue’s webpage for additional information on the state’s sales/use tax at https://dor.mo.gov/taxation/business/tax-types/sales-use/#sales

Additionally, all tax forms and manuals can be located at https://dor.mo.gov/forms/?formName=&category=21&year=99

For out of state sellers, use Form ST-3NR Resale Certificate for Non-New Jersey Sellers, which can be located at https://www.state.nj.us/treasury/taxation/pdf/other_forms/sales/st3nr.pdf

For additional information regarding sales tax exemptions, please see the New Jersey Division of Taxation – Sales Tax Exemption Administration – Tax Topic Bulletin S&U-6, which can be located at https://www.state.nj.us/treasury/taxation/pdf/pubs/sales/su6.pdf

Alternative evidence to support an exemption may be presented in lieu of a NTTC. Alternative evidence includes:

(1) invoices or contracts that identify the nature of the transaction;

(2) documentation as to the purchaser’s use or disposition of the property or service;

(3) statement from the purchaser indicating that the purchaser sold or intends to resell the property or service purchased, in the ordinary course of business, which shall include:

(a) the seller’s name;

(b) the date of the invoice or transaction;

(c) the invoice number or a copy;

(d) a copy of the purchase order, if available;

(e) the amount of purchase; and

(f) a description of the property or service purchased or leased; or

(4) any other evidence that demonstrates entitlement to the exemption.

Casual sales by a seller from their residence are exempt from sales tax if such sales do not exceed $600 in the calendar year.

For more information on causal sales, please see the New York State Department of Taxation and Finance Tax Bulletin ST-807 (TB-ST-807), which can be located at https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/sales_from_your_home.htm

Please visit the North Dakota Office of State Tax Commissioner’s webpage for copies of all sales tax exemption forms, which can be located at https://www.tax.nd.gov/forms

All tax forms and exemption certificates can be located on the Ohio Department of Taxation’s webpage https://tax.ohio.gov/business/get-a-form/tax-forms

In lieu of a resale certificate, a seller may obtain the following when claiming a sale for resale exemption: (1) A copy of the purchaser’s sales tax permit, or if unavailable, the purchaser’s name, address, sales tax permit number, and its date of expiration; (2) A statement that the articles purchased are purchased for resale; (3) The signature of the purchaser or a person authorized to legally bind the purchaser; (4) Certification on the face of the invoice, bill or sales slip or by a separate document, that says the purchaser is engaged in reselling the articles purchased; and (5) In cases where purchases are made on regular basis, and the certification indicates that all purchases are for resale, then subsequent purchases may be made without further certification until the expiration date of the permit.

All tax forms and exemption certificates can be located at https://oklahoma.gov/tax/forms.html

Wholesalers should use the Rhode Island Wholesaler’s Resale Certificate, which can be located at https://tax.ri.gov/sites/g/files/xkgbur541/files/forms/2021/Excise/Sales-%26-Use/Resale-Cert-%28Wholesaler%29.pdf

Parties may use the Streamlined Sales Tax Certificate of Exemption in lieu of the Rhode Island Resale Certificate, which can be located at https://tax.ri.gov/sites/g/files/xkgbur541/files/2021-09/exemption-certificate.pdf

All tax forms and exemption certificates can be located on the State of Rhode Island, Division of Taxation, Department of Revenue’s webpage at https://tax.ri.gov/forms/business-tax-forms/sales-excise-forms

For additional information of Utah’s sales and use tax, please see the Utah State Tax Commission Publication 25 – Sales and Use Tax General Information, which can be located at https://tax.utah.gov/forms/pubs/pub-25.pdf

Parties may use the Streamlined Sales Tax Certificate of Exemption in lieu of the Form S-3, which can be located at https://tax.vermont.gov/sites/tax/files/documents/F0003-2021.pdf

For purchasers that need to be registered with the Washington Department of Revenue, the parties may use the Streamlined Sales and Use Tax Certificate of Exemption in lieu of a Reseller Permit, which can be located at https://dor.wa.gov/sites/default/files/2022-02/StreamlindSalsTxExempCert.pdf?uid=649351c05c896

For purchasers that do not need to be registered with the Washington Department of Revenue, the parties may use the Uniform Sales & Use Tax Certificate-Multijurisdiction in lieu of a Reseller Permit, which can be located at https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-forms-and-certificates/exemption-certificates/uniform-sales-use-tax-certificate-multijurisdiction

Parties must provide the Washington Department of Revenue notice of the sale of the business and file a Successorship Notice, which can be located at https://dor.wa.gov/sites/default/files/2022-03/27-0006.pdf?uid=649351c05da1e

For more information on West Virginia’s sales and use tax, please see West Virginia Tax Division’s webpage at https://tax.wv.gov/Business/SalesAndUseTax/Pages/SalesAndUseTax.aspx

(1) Name and business address of the purchaser;

(2) The purchaser’s state tax identification number and state of issue (if the purchaser does not have a state tax identification number then the purchaser’s federal employer identification number or if the purchaser does not have a federal employer identification number then the purchaser’s personal driver’s license number and state of issue);

(3) The purchaser’s type of business; and

(4) The reason for the claimed exemption.

Form S-211, Wisconsin Sales and Use Tax Exemption Certificate can be located athttps://www.revenue.wi.gov/DORForms/s-211f.pdfForm S-211E,

Electronic Wisconsin Sales and Use Tax Exemption Certificate (online form) can be completed at https://www.revenue.wi.gov/Pages/SalesAndUse/ExemptionCertificate.aspx

Form ​S-211-SST, Wisconsin Streamlined Sales and Use Tax Exemption Certificate can be located at https://www.revenue.wi.gov/DORForms/exemptcertf.pdf

For more information on Wisconsin’s sales and use tax, please see Wisconsin Department of Revenue Publication 201 – Wisconsin Sales and Use Tax Information, which can be located at https://www.revenue.wi.gov/DOR%20Publications/pb201.pdf