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Sales Tax Information

Sales Tax Information

The links below contain sales tax information for states where Laerdal Medical registered to collect sales tax. Forms listed are the most commonly used. 

Applicable sales tax will be added to your order.

Sales tax is collected in: AL, AR, AZ, CA, CO, CT, FL, GA, ID, IL, IN, KY, LA, MA, MD, MI, MN, MO, NE, NJ, NM, NV, NY, NC, OH, PA, SC, SD,TN, TX, VA,WA,WI *

To waive state / local sales tax on your account a completed, current exemption certificate must be on file.  For sales tax to be waived, a copy of your state's applicable exempt organization certificate, resale certificate, or direct pay permit must be included with your order.

* Subject to change without notice.

 

Alabama

Purchase for Resale

Multistate Tax Commission Form

http://www.mtc.gov/getattachment/Resources/Uniform-Sales-Use-Tax-Exemption-Certificate/Uniform-Sales-and-Use-Certificate-5-2016a.pdf.aspx

Purchase by Governments (federal, state, county or city), public schools

Supply a copy of Alabama Revenue Department letter or formal Purchase Order 

Purchase by Nonprofit / Charitable (statutorily tax-exempt groups)
Form STE-1  State issued form

Arizona

US Government and its agencies must supply copy of PO, AZ form 5000 or GSA Form. Qualifying Nonprofit Organizations (as recognized by IRS Regs) must supply state issued exemption letter

https://www.azdor.gov/Forms/TransactionPrivilegeTax.aspx

Purchase for Resale must supply AZ form 5000 OR AZ Form 5000A

https://www.azdor.gov/Forms/TransactionPrivilegeTax.aspx

Arkansas

Purchase for Resale
Purchase by Federal Government
Purchase by specified Exempt Buyers

Form ST391

http://www.dfa.arkansas.gov/offices/exciseTax/salesanduse/Documents/ExemptionCertificate.pdf

OR

SSTGB Form F0003

http://www.dfa.arkansas.gov/offices/exciseTax/salesanduse/Documents/f0003.pdf

Instructions

http://www.streamlinedsalestax.org/uploads/downloads/Forms/F0008_Exemption_Certificate_Instructions.pdf

California

Purchase for Resale

Form BOE-230

http://www.boe.ca.gov/pdf/boe230.pdf

Purchase by Federal Government

Publication 102 – State Board of Equalization

  

Colorado

Purchase for Resale
Form DR 0563    Sales Tax Exemption Certificate Multi-Jurisdiction

https://www.colorado.gov/pacific/sites/default/files/DR0563.pdf

Purchases by Federal / State & Local Governments, Nonprofit & Charitable, Schools/Colleges, all other approved exempt organizations

Supply Copy of State issued Exemption Permit, Form DR-160
Or
Form DR5002 Affidavit of Exempt Sale

https://www.colorado.gov/pacific/sites/default/files/DR5002.pdf

OR

Form DR 0563    Sales Tax Exemption Certificate Multi-Jurisdiction

https://www.colorado.gov/pacific/sites/default/files/DR0563.pdf

Connecticut

Purchase for Resale
http://www.ct.gov/drs/lib/drs/forms/1995forms/resalecert.pdf

 

Purchase by Nonprofit/Charitable or Governmental Units
 http://ct.gov/drs/cwp/view.asp?a=1477&q=445816

 

CERT-113             Purchases of Tangible Personal Property and Services by Certain Hospitals, Nonprofit Nursing Homes, Nonprofit Rest Homes, or Nonprofit Residential Care Homes

CERT-119             Certificate for Purchases of Tangible Personal Property and Services by Qualifying Exempt Organizations

CERT-134             Sales and Use Tax Exemption for Purchases by Qualifying Governmental Agencies

The State of Connecticut requires additional documentation for a waiver of sales tax.  Please review the Instructions attached to each form in order not to delay processing of your order.

 For CERT-113 and CERT-119

The purchaser must attach to this certificate a copy of the:
● Exemption permit issued to the organization by DRS under Conn. 
Agencies Regs. 
● Determination letter or group exemption letter issued by the IRS which established that the organization has been determined to be an exempt organization described in I.R.C.

 

Florida

Purchases by Federal / State & Local Governments, Nonprofit & Charitable, Schools/Colleges, all other approved exempt organizations
Copy of Florida State issued Consumers Certificate of Exemption

Purchase for Resale
Copy of Florida State issued Annual Resale Certificate

Georgia

Purchase for Resale
Form ST-5

https://dor.georgia.gov/documents/st-5-sales-tax-certificate-exemption 

Purchase by Federal Government, State & its political subdivisions, the Georgia University system, American Red Cross, additional limited exemptions

Form ST-5

https://dor.georgia.gov/documents/st-5-sales-tax-certificate-exemption

Purchases by authorized healthcare, specific nonprofit organization, approved private colleges/universities

Provide copy of your “letter of authorization” - This is a State issued form – please contact the Georgia Dept. of Revenue for additional information

Idaho

Purchase for Resale
Purchase by Federal / State & Local Government
Purchase by specified Exempt Buyers   (refer to form instructions) 

https://tax.idaho.gov/forms/EFO00149_09-30-2015.pdf

Illinois

Purchases by Federal / State & Local Governments, Nonprofit & Charitable, Schools/Colleges, all other approved exempt organizations

Copy of Illinois State issued exemption “letter” containing your E number 

Purchase for Resale
Form CRT-61

http://tax.illinois.gov/TaxForms/Sales/CRT-61.pdf

Indiana

Purchase for Resale
Purchase by Federal / State & Local Government
Purchase by Nonprofit / Charitable Organizations                                                                                                                   (in accordance with Sales Tax Information Bulletin #10) 

Form ST-105   Indiana General Sales Tax Exemption Certificate

https://www.in.gov/dor/3504.htm

Kentucky

Purchase for Resale
Form 51A105

http://revenue.ky.gov/Forms/51A105713_WEB.pdf

Purchase by nonprofit educational, charitable, religious or Kentucky historical site
Form 51A126

http://revenue.ky.gov/Forms/51A1261209.pdf

Purchase by Federal Government
Form 51A260112

http://revenue.ky.gov/Forms/51A260112.pdf

Purchase by State / Local Government 
Form 51A260112   -OR-    Copy of State issued “exemption letter”

http://revenue.ky.gov/Forms/51A260112.pdf             

Form must indicate state issued exemption number

Louisiana

Purchase by State and its political subdivisions including hospital service district, parish government or school boards
Form R-1056

http://revenue.louisiana.gov/TaxForms/1056(10_07)F.pdf

Purchase by Federal Government
Form R-1356

http://revenue.louisiana.gov/TaxForms/1356(7_07)F.pdf

Purchase for Resale
Refer to instructions provided by the State of Louisiana

http://revenue.louisiana.gov/Faq/QuestionsAndAnswers/45

or

http://revenue.louisiana.gov/SalesTax/ResaleCertificate

Maryland

Purchases by Federal / State & Local Governments, Nonprofit & Charitable, Schools/Colleges, all other approved exempt organizations

Supply a copy of your current Maryland Exemption Permit card 

Purchase for Resale

http://forms.marylandtaxes.com/samples/Sample_Resale_Certificate.pdf

Massachusetts

Purchases by Federal / State & Local Governments, Nonprofit & Charitable, Schools/Colleges, all other approved exempt organizations

Form ST-5 AND copy of State issued Form ST-2
Refer to instructions included with Form ST-5

http://www.mass.gov/dor/docs/dor/forms/wage-rpt/pdfs/st-5.pdf

 Purchase for Resale

http://www.mass.gov/dor/docs/dor/forms/wage-rpt/pdfs/st-4.pdf

Michigan

Purchases by Federal / State & Local Governments, Nonprofit & Charitable, Schools/Colleges, all other approved exempt organizations
Form 3372
The State of Michigan requires additional documentation for a waiver of sales tax when box 8 or 9 are selected. Please review the Instructions for each in order not to delay processing of your order. 

http://www.michigan.gov/documents/taxes/3372_216612_7.pdf

Purchase for Resale

http://www.michigan.gov/documents/taxes/3372_216612_7.pdf

Minnesota

Purchases by Federal / Local Governments, Nonprofit & Charitable, Schools/Colleges, all other approved exempt organizations

http://www.revenue.state.mn.us/Forms_and_Instructions/st3.pdf 

Purchase for Resale
Form ST3   Indicate applicable Exemption or Resale License number

http://www.revenue.state.mn.us/Forms_and_Instructions/st3.pdf

Missouri

Purchase for Resale
http://dor.mo.gov/forms/149.pdf

Purchases by Federal / State & Local Governments, Nonprofit & Charitable, Schools/Colleges, all other approved exempt organizations.  Supply copy of your current Missouri state issued exemption “letter”.

Nebraska

Purchase for Resale
Form 13

http://www.revenue.nebraska.gov/tax/current/fill-in/f_13.pdf

Purchases by Federal / State & Local Governments, Nonprofit & Charitable, Schools/Colleges, all other approved exempt organizations

Form 13  Refer to instructions included with Form 13 for entry of appropriate information

http://www.revenue.nebraska.gov/tax/current/fill-in/f_13.pdf

Nevada

Purchases by Federal / State & Local Governments, Nonprofit & Charitable, Schools/Colleges, all other approved exempt organizations

Supply copy of your current Nevada state-issued exemption “letter” 

Purchase for Resale
Nevada Resale Certificate

http://tax.nv.gov/uploadedFiles/taxnvgov/Content/Forms/Resale_Certificate.pdf

New Jersey

Purchases by Federal / State & Local Governments, School Districts, State Colleges and all other governmental units

http://www.state.nj.us/treasury/taxation/pdf/other_forms/sales/st_sst.pdf

Purchase by Nonprofit & Charitable organizations

Supply a copy of your New Jersey state issued exemption Form ST-5 

Purchase for Resale

Form ST-3

http://www.state.nj.us/treasury/taxation/pdf/other_forms/sales/st3.pdf

New Mexico

Laerdal’s New Mexico CRS # is 02-228483-00-4 

Purchase for Resale
NTTC Type 2

Purchase of Services for Resale
NTTC Type 5 

Purchases of tangible personal property ONLY by Governmental agencies, Nonprofit/Charitable, Tribal & federal/state credit unions
NTTC Type 9

NTTC are state issued.  Access is via the NM DOR website at

http://www.tax.newmexico.gov/Businesses/online-non-taxable-transaction-certificates.aspx

OR

https://tap.state.nm.us/Tap/_/

New York

Purchases by Federal / State & Local Governments, School Districts, State Colleges and all other governmental units
Copy of New York State issued exemption “letter” or formal purchase order

Purchases by Nonprofit or Charitable organization
Form ST119.1  State issued
Exempt Organization Exempt Purchase Certificate is available by calling 518-485-2889

Purchase for Resale
Form ST-120

https://www.tax.ny.gov/pdf/current_forms/st/st120_fill_in.pdf

North Carolina

Purchases by Federal Government, State agencies holding direct pay permits (indicate ID#)
Form E-595E
http://www.dornc.com/downloads/fillin/E595E_webfill.pdf

Purchase for Resale
Form E-595E
http://www.dornc.com/downloads/fillin/E595E_webfill.pdf

Ohio

Purchases by Federal / State & Local Governments, Nonprofit & Charitable, Schools/Colleges, all other approved exempt organizations
And
Purchase for Resale

Form STEC-B

http://www.tax.ohio.gov/portals/0/forms/fill-in/sales_and_use/exemption_certificates/ST_STEC_B_FI.pdf

OR

Form STEC-SST

http://www.tax.ohio.gov/portals/0/forms/sales_and_use/exemption_certificates/ST_STEC_SST_FI.pdf

Pennsylvania

Purchases by Federal / State & Local Governments, Nonprofit & Charitable, Schools/Colleges, all other approved exempt organizations
And
Purchase for Resale

Form REV-1220

http://www.revenue.pa.gov/FormsandPublications/FormsforBusinesses/Documents/Sales-Use%20Tax/rev-1220.pdf

South Carolina

Limited Certificate – SINGLE USE

Purchase by Federal Government; limited use for primary/secondary schools
Form ST-8
https://dor.sc.gov/forms-site/Forms/ST8.pdf

Purchase for Resale
Form ST8A
https://dor.sc.gov/forms-site/Forms/ST8A_04042016.pdf

South Dakota

Purchases by Federal / State & Local Governments, Nonprofit & Charitable, Schools/Colleges, all other approved exempt organizations
And
Purchase for Resale

Form SE EForm -1932 V12
https://www.state.sd.us/eforms/secure/eforms/E1932V12-StreamlinedCertificateofExemption.pdf

Tennessee

Purchases by Federal / State & Local Governments 

Form RV-F1301301
https://www.tn.gov/assets/entities/revenue/attachments/f1301301.pdf

Purchases by Nonprofit & Charitable organizations

Supply a copy of Tennessee state issued exemption “letter”

Purchase for Resale

Form SSTGB F0003
https://www.tn.gov/assets/entities/revenue/attachments/sst_exemptioncertificate.pdf

Instruction page
https://www.tn.gov/assets/entities/revenue/attachments/sst_exemptioninstructions.pdf

 

Texas

Purchases by Federal / State & Local Governments, Nonprofit & Charitable, Schools/Colleges, all other approved exempt organizations
And
Purchase for Resale

Below link opens both the Resale and Exemption Certificate.  Complete and return applicable form.

Resale certificates must contain the Texas 11 digit license number

https://www.comptroller.texas.gov/forms/01-339.pdf

Utah

Purchases by Federal, State & Local government & public elementary or secondary schools

Form TC-721G
http://tax.utah.gov/forms/current/tc-721g.pdf

Purchase for Resale

Form TC-721
http://tax.utah.gov/forms/current/tc-721.pdf

Purchase by Nonprofit / Charitable

Limited Exemption – for purchases totaling 1,000.00 or more, unless the sale is pursuant to a contract.

Contact Laerdal at salestax@laerdal.com should you require details

Review instructions as listed on Form TC-721

http://tax.utah.gov/forms/current/tc-721.pdf

 

Virginia

Purchases by Federal, State & Local Government

Form ST-12
http://www.tax.virginia.gov/sites/tax.virginia.gov/files/taxforms/exemption-certificates/any/st-12-any_2.pdf

Purchase by Church / Religious

Form ST-13A
http://www.tax.virginia.gov/sites/tax.virginia.gov/files/taxforms/exemption-certificates/any/st-13a-any_1.pdf

Purchase for Resale

Form ST-10
http://www.tax.virginia.gov/sites/tax.virginia.gov/files/taxforms/exemption-certificates/any/st-10-any_2.pdf

Purchase by Nonprofit / Charitable

Copy of current State issued exemption “letter” with expiration date

Washington State

Purchases by Federal Government

SSTGB Form 0003
http://dor.wa.gov/Docs/forms/ExcsTx/ExmptFrm/StreamlindSalsTxExempCert.pdf

Purchase for Resale

SSTGB Form 0003
http://dor.wa.gov/Docs/forms/ExcsTx/ExmptFrm/StreamlindSalsTxExempCert.pdf

OR

Copy of Washington State Reseller Permit 

.

Wisconsin

Purchases by Federal / State & Local Governments, Nonprofit & Charitable, Schools/Colleges, all other approved exempt organizations
And
Purchase for Resale

Form S-211
https://www.revenue.wi.gov/forms/sales/s-211.pdf

OR

https://www.revenue.wi.gov/sstp/exemptcert.pdf

 

Listed below are additional links for multistate use exemption certificates.

Review instructions on websites to verify use of these forms for your organization. 

MTC    Multistate Tax Commission 

Purchases for RESALE

Form    Uniform Sales & Use Tax Certificate – Multijurisdiction Form

http://www.mtc.gov/getattachment/Resources/Uniform-Sales-Use-Tax-Exemption-Certificate/Uniform-Sales-and-Use-Certificate-5-2016a.pdf.aspx

  

Streamlined Sales Tax Project

Purchases for Resale – limited use in some states for (nonprofit/charitable) exemption

SSTGB Form F0003
http://www.streamlinedsalestax.org/uploads/downloads/Forms/F0003%20Exemption%20Certificate_5_10_11.pdf

Instructions
http://www.streamlinedsalestax.org/uploads/downloads/Forms/F0008_Exemption_Certificate_Instructions%20-%20Word%20version%20-%20Revised%206-23-15%20-%20pdf.pdf