Sales Tax Exemption Renewal

Sales tax exemptions are not always granted for the life of a business or nonprofit. Depending on the state, entities may be required to renew their exemption periodically.

11 states (Alabama, Florida, Illinois, Indiana, Kansas, Kentucky, Maryland, Nevada, Pennsylvania, South Dakota, and Virginia) currently require entities to file a renewal application to maintain their exempt status. There is typically no fee to renew an exemption. Of the 11 states, all but two (Alabama and Indiana) exempt entities for five year periods. Alabama and Indiana require an annual update to maintain exemption.

Most states do not require a renewal application, but entities must keep officer, address, and other entity information up to date.

The chart below outlines the state-level process for renewing sales tax exemption.

Overview By State

Alabama

To renew exemption from state sales tax:

Agency:Alabama Department of Revenue
Due:

Most certificates are renewed annually.

Notes:

The exact date of renewal is found on the current exemption certificate.

Alaska

To renew exemption from state sales tax:

Not required



Alaska does not have sales or use taxes.

Arizona

To renew exemption from state sales tax:

Not required



Arizona does not offer an overall exemption for nonprofits, but they allow exemptions for some single transactions. For a list of the few available exemptions, contact the Arizona Department of Revenue.

More information: Arizona Department of Revenue

Arkansas

To renew exemption from state sales tax:

Not required



Arkansas does not offer general exemptions to sales tax, so there is no renewal.

More information: Arkansas Department of Finance and Administration

California

To renew exemption from state sales tax:

Not required



California does not offer blanket exemptions to nonprofits. Charities that qualify for an exemption under a specific type of sale may have ongoing requirements.

More information: California Department of Tax and Fee Administration

Colorado

To renew exemption from state sales tax:

Not required



Colorado does not have a renewal requirement for sales tax exemption.

More information: Colorado Department of Revenue

Connecticut

To renew exemption from state sales tax:

Not required



Connecticut does not have a renewal requirement for sales tax exemption.

Delaware

To renew exemption from state sales tax:

Not required



Delaware does not currently have a state level sales tax.

District of Columbia

To renew exemption from state sales tax:

Agency:District of Columbia Office of Tax and Revenue
Filing Method:

Online

Agency Fee:

$0

Due:

Tax exemptions must be renewed every 5 years.

Florida

To renew exemption from state sales tax:

Agency:Florida Department of Revenue
Due:

Every 5 years from date of issue.

Notes:

There is no renewal application; simply respond to the written requests for renewal with any required documentation.

Georgia

To renew exemption from state sales tax:

Not required



Georgia does not offer general exemptions to nonprofits, and there will likely be ongoing filings for exemptions from specific sales.

More information: Georgia Department of Revenue

Hawaii

To renew exemption from state sales tax:

Not required



Hawaii does not have a renewal requirement for sales tax exemption, but organization information most be kept up to date.

More information: Hawaii Department of Taxation

Idaho

To renew exemption from state sales tax:

Not required



Idaho does not currently offer general sales tax exemptions for nonprofits.

More information: Idaho State Tax Commission

Illinois

To renew exemption from state sales tax:

Agency:Illinois Department of Revenue
Form:

Online

Agency Fee:

$0

Due:

Every 5 years from date of issue.

Indiana

To renew exemption from state sales tax:

Agency:Indiana Department of Revenue
Form:

NP-20A: Nonprofit Application for Sales Tax Exemption

Agency Fee:

$0

Due:

Annually within 4.5 months of the fiscal year end.

Iowa

To renew exemption from state sales tax:

Not required



Iowa does not currently offer general sales tax exemptions for nonprofits.

More information: Iowa Department of Revenue

Kansas

To renew exemption from state sales tax:

Agency:Kansas Department of Revenue
Form:

Online

Due:

The expiration date is listed on the exemption certificate.

Kentucky

To renew exemption from state sales tax:

Not required



Kentucky does not have a renewal requirement for sales tax exemption, but organization information most be kept up to date.

More information: Kentucky Department of Revenue

Louisiana

To renew exemption from state sales tax:

Not required



Louisiana does not currently offer general sales tax exemptions for nonprofits.

More information: Louisiana Department of Revenue

Maine

To renew exemption from state sales tax:

Not required



Maine does not have a renewal requirement for sales tax exemption, but organization information most be kept up to date.

More information: Maine Revenue Services

Maryland

To renew exemption from state sales tax:

Agency:Comptroller of Maryland
Filing Method:

Online

Due:

Every 5 years.

Massachusetts

To renew exemption from state sales tax:

Not required



Massachusetts does not have a renewal requirement for sales tax exemption, but organization information most be kept up to date.

More information: Massachusetts Department of Revenue

Michigan

To renew exemption from state sales tax:

Not required



Michigan nonprofits are automatically exempt.

More information: Michigan Department of Treasury

Minnesota

To renew exemption from state sales tax:

Not required



Minnesota does not have a renewal requirement for sales tax exemption, but organization information most be kept up to date.

More information: Minnesota Department of Revenue

Mississippi

To renew exemption from state sales tax:

Not required



Mississippi does not currently offer general sales tax exemptions for nonprofits.

More information: Mississippi Department of Revenue

Missouri

To renew exemption from state sales tax:

Not required



Missouri does not have a renewal requirement for sales tax exemption, but organization information most be kept up to date.

More information: Missouri Department of Revenue

Montana

To renew exemption from state sales tax:

Not required



Montana does not currently have a state level sales tax.

Nebraska

To renew exemption from state sales tax:

Not required



Nebraska does not have a renewal requirement for sales tax exemption, but organization information most be kept up to date.

More information: Nebraska Department of Revenue

Nevada

To renew exemption from state sales tax:

Agency:Nevada Department of Taxation
Form:

Form APP-02.01: Application for Sales/Use Tax Exemption

Agency Fee:

$0

Due:

Every 5 years from date of issue.

New Hampshire

To renew exemption from state sales tax:

Not required



New Hampshire does not currently have a state level sales tax.

New Jersey

To renew exemption from state sales tax:

Not required



New Jersey does not have a renewal requirement for sales tax exemption, but organization information must be kept up to date.

More information: New Jersey Department of the Treasury - Division of Taxation

New Mexico

To renew exemption from state sales tax:

Not required



New Mexico does not have a renewal requirement for sales tax exemption, but organization information most be kept up to date.

New York

To renew exemption from state sales tax:

Not required



There is no renewal application for New York tax exemptions, however, businesses may be required to update address and officer information when changes occur.

More information: New York State Department of Taxation and Finance

North Carolina

To renew exemption from state sales tax:

Not required



More information: North Carolina Department of Revenue

North Dakota

To renew exemption from state sales tax:

Not required



North Dakota does not currently offer general sales tax exemptions for nonprofits.

More information: North Dakota Office of State Tax Commissioner

Ohio

To renew exemption from state sales tax:

Not required



Ohio does not have a renewal requirement for sales tax exemption.

Oklahoma

To renew exemption from state sales tax:

Not required



Depending on the type of organization, renewal may be required. Most exempt organizations do not have a renewal requirement.

More information: Oklahoma Tax Commission

Oregon

To renew exemption from state sales tax:

Not required



Oregon does not currently have a state level sales tax.

Pennsylvania

To renew exemption from state sales tax:

Agency:Pennsylvania Department of Revenue
Form:

Form REV-72: Application for Sales Tax Exemption

Agency Fee:

$0

Due:

Every 5 years.

Rhode Island

To renew exemption from state sales tax:

Not required



Rhode Island does not have a renewal requirement for sales tax exemption, but organization information most be kept up to date.

More information: Rhode Island Department of Revenue - Division of Taxation

South Carolina

To renew exemption from state sales tax:

Not required



South Carolina does not have a renewal requirement for sales tax exemption, but organization information most be kept up to date.

More information: South Carolina Department of Revenue

South Dakota

To renew exemption from state sales tax:

Agency:South Dakota Department of Revenue
Form:

Sales Tax Exempt Status Application

Agency Fee:

$0

Due:

Every 5 years.

Tennessee

To renew exemption from state sales tax:

Not required



Every fourth year the department issues new exemption certificates to nonprofits. No application is required, but organization information must be kept up to date.

More information: Tennessee Department of Revenue

Texas

To renew exemption from state sales tax:

Not required



There is no renewal requirement for Texas tax exemption.

More information: Texas Comptroller

Utah

To renew exemption from state sales tax:

Not required



There is no renewal application for Utah tax exemptions, however, businesses are required to update address and officer information when changes occur.

More information: Utah State Tax Commission

Vermont

To renew exemption from state sales tax:

Not required



There is no renewal requirement for Vermont tax exemption.

Virginia

To renew exemption from state sales tax:

Agency:Virginia Department of Taxation
Form:

Form NP-1: Exemption Application for Nonprofit Organizations

Agency Fee:

$0

Due:

Every 5 years.

Washington

To renew exemption from state sales tax:

Not required



Washington does not currently have a state level sales tax.

More information: Washington Department of Revenue

West Virginia

To renew exemption from state sales tax:

Not required



West Virginia does not have a general exemption and therefore does not require an exemption renewal.

Wisconsin

To renew exemption from state sales tax:

Not required



More information: Wisconsin Department of Revenue

Wyoming

To renew exemption from state sales tax:

Not required



There is no renewal requirement for Wyoming tax exemption.