Nonprofit Sales Tax Exemption: The Form for Each State, and Who Gets One

A nonprofit’s federal tax exemption does not exempt it from state sales tax. Each state decides, and the answers range widely: California and Georgia give charities no general exemption on purchases, North Carolina makes them pay and then claim a refund, and states such as Texas, Florida, New York and Illinois exempt qualifying charities only after they apply and receive a state certificate. To buy tax free, you give the seller that state’s exemption certificate, not your IRS determination letter or EIN.

The confusion is understandable, because “tax exempt” means different things to different governments. The IRS says nonprofit status “may make an organization eligible” for state sales, property and income tax exemptions, and notes that some states issue numbers to show sales tax exemption, while the IRS issues no number for this. New York puts it plainly: an organization with a federal exemption “must still apply to receive a New York State sales tax exemption.” We read the rules at each state’s revenue department on 7 November 2026.

Sales tax exemption in 11 states

From each state’s revenue department, linked below. Missouri is not included: its revenue department’s site refused our connection, so we could not read its rules at source. Check rules for your own state there.

State by state

California

California’s Publication 18 is unambiguous: “there is no general sales and use tax exclusion for nonprofit organizations,” and “Generally, a nonprofit’s sales and purchases are taxable.” There are narrow exceptions, such as certain thrift stores and original art bought by museums. If you sell goods, you “generally need a seller’s permit… even if the sales are not taxable.” See starting a nonprofit in California.

Texas

The Comptroller’s FAQ says an entity exempt under 501(c)(3), (4), (8), (10) or (19) “can apply for exemption from sales tax and franchise tax.” You apply on AP-204, or on AP-205, AP-207 or AP-209 for charitable, educational or religious grounds, and even churches must apply. Once approved, you give sellers Form 01-339, the Texas sales and use tax exemption certification. Its guide for exempt organizations allows two one-day tax-free sales or auctions a year; otherwise exempt organizations must get a permit and collect tax. Hotel tax is separate: an exemption based only on federal status does not cover it. See starting a nonprofit in Texas.

Florida

Florida requires a Consumer’s Certificate of Exemption, Form DR-14, applied for on DR-5. Certificates “expire after five years”; Florida organizations still qualifying are renewed automatically, and out-of-state organizations must respond to a letter. One trap: purchases paid with personal funds are taxable even if the person is later reimbursed, so use the organization’s card; see credit cards for nonprofits. The exemption also covers hotel rooms for 501(c)(3)s. See starting a nonprofit in Florida.

New York

New York’s exempt organizations page is the one people search for by form number, and the numbers are easy to mix up. You apply on Form ST-119.2. If approved, you receive Form ST-119, the Exempt Organization Certificate, with “your six-digit New York State sales tax exemption number,” and Form ST-119.1, the Exempt Purchase Certificate you give to sellers, which “is not available on our Web site.” Your federal EIN “is not a sales tax exemption number.” Exempt organizations still collect tax on retail sales from shops, restaurants and certain auctions they run.

Pennsylvania

Pennsylvania’s answer center says charities “may be entitled” to an exemption under the Institutions of Purely Public Charity Act of 1997. You apply on REV-72 or through myPATH, and “All exempt institutions must renew every five years,” with a reminder about two months ahead. We could not confirm the certificate form you give sellers on a state page, so ask the department when you are approved. See starting a nonprofit in Pennsylvania.

Illinois

Illinois’ PIO-37 says a charity “isn’t necessarily qualified” because of its federal exemption. Organizations “organized and operated exclusively” for charitable, religious, educational or governmental purposes apply on STAX-1 or through MyTax Illinois, and receive an exemption number, known as an E-number, within up to 90 days; it is not retroactive. Civic and fraternal groups do not qualify. Hotel rooms are taxable even for charities.

Ohio

Ohio has no state application. Purchases by 501(c)(3)s and charities are exempt, and you give the seller a blanket certificate, STEC B, or a single-purchase one, STEC U; Ohio also accepts the Streamlined certificate. When you sell, Ohio’s six-day rule exempts your sales “so long as the organization does not make taxable sales on more than six days in any calendar year”.

Georgia

Georgia is the strictest of these: “In general, Georgia statute grants no sales or use tax exemption to churches, religious, charitable, civic and other nonprofit organizations.” Only listed types, such as hospitals, nursing homes, nonprofit private schools and food banks, can apply for a Letter of Authorization. Most charities must also collect tax on their sales.

North Carolina

North Carolina says its law “does not exempt nonprofits from payment of sales and use tax on items they purchase.” Instead, certain nonprofits can claim a refund twice a year: register on Form E-585NPA, then file E-585, by 15 October for January to June and 15 April for July to December. Some taxes, including those on electricity, telecommunications and vehicles, are not refundable. Keep receipts in order, because the refund is only as good as your records; see nonprofit bookkeeping. See starting a nonprofit in North Carolina.

Michigan

Michigan’s Revenue Administrative Bulletin 2020-25 exempts sales to organizations exempt under 501(c)(3) or 501(c)(4). There is no state application; you give the seller Form 3372, the Certificate of Exemption. Your own sales are generally taxable, but the first $10,000 is exempt if your total retail sales for the year are under $25,000; reach $25,000 and everything that year is taxable. See starting a nonprofit in Michigan.

Virginia

Virginia exempts 501(c)(3), (4) and (19) organizations that also meet state tests, including registration under the charitable solicitation law and administrative costs of no more than 40% of gross revenue. You apply through Nonprofit Online or on Form NP-1; churches may self-issue Form ST-13A. Certificates expire, and Virginia Tax says it will notify you within 120 days before the date. See starting a nonprofit in Virginia.

Oklahoma works the same way. Its Tax Commission says not all 501(c)(3) organizations are exempt from sales tax; only categories the law lists qualify.

Arkansas is similar: its Department of Finance and Administration says income tax exemption does not apply to sales tax, though a 2025 law exempts some purchases by 501(c)(3) organizations with budgets under $200,000.

Mississippi is stricter still: its Department of Revenue says nonprofits pay sales tax unless a law exempts them by name or type, and that churches must pay it too.

Oregon is the simple case: it has no general sales or use tax, so there is nothing to apply for and no exemption certificate.

When your charity sells things

An exemption on what you buy says nothing about what you sell. Most states expect a charity selling goods to collect tax, with an allowance for occasional fundraisers.

Plan your fundraisers around these limits. A bake sale every week can turn an exempt activity into a taxable one, and an auction or raffle may bring rules of its own: see charity auctions, raffle rules and can a nonprofit sell products. If you use ticketing or online sales tools, check whether they collect tax for you; see event software. Other ideas are in fundraising ideas.

The multistate certificates

• Streamlined Sales Tax certificate. The Streamlined form includes charitable, religious and educational organizations among its reasons for exemption, but says “Not all states allow all exemptions listed” and that a state may require its own ID number. It works only in member states, and only where that state already grants the exemption. Of the states above, Georgia, Michigan, North Carolina and Ohio are members, and in North Carolina it does nothing for nonprofit purchases.
• The Multistate Tax Commission form is not a nonprofit certificate. The MTC describes it as a resale certificate, which 36 states accept for resale. Do not use it to claim a charity exemption.

How to get and use an exemption

1. Get federal recognition first, with your IRS determination letter. Most states require it.
2. Check your type. Several states limit exemption to certain kinds of organization, so a 501(c)(4) or another type of nonprofit may not qualify where a charity would.
3. Apply in your state, using the form above, and diarize any renewal date.
4. Give sellers the state certificate, not your IRS letter or EIN. National retailers usually register it once in their system.
5. Pay with organization funds. Personal payments usually do not qualify, as Florida states outright.
6. Buying in other states: an exemption in one state does not carry to another. Florida, for one, has a process for out-of-state organizations.
7. Write it down. Who holds the certificate, who may use it, and the rule that it is never lent for personal purchases belong in your policies and internal controls.

Sales tax sits alongside your federal and state filings; see nonprofit tax filing for the full calendar, and starting a nonprofit by state for each state’s formation steps.

Where this comes from

We read each state’s revenue department pages and publications, the IRS FAQ, and the Streamlined and MTC pages on 7 November 2026. New York’s Publication 843 is dated 2009; we used only rules that match its current web page. We could not read Missouri’s pages and could not confirm Pennsylvania’s certificate form or the renewal terms in Illinois and Virginia, so we say so rather than guess. Sales tax rules change and have many exceptions; this is general information, not tax advice, so confirm with your state before relying on it.

Questions people ask

Do nonprofits pay sales tax?

It depends on the state. Federal 501(c)(3) status does not exempt you from state sales tax. Some states exempt charities after they apply, some have no exemption at all, and North Carolina refunds tax instead of exempting it.

What is a nonprofit tax exempt form for purchases?

The state certificate you give a seller to buy without sales tax, such as Texas Form 01-339, Florida's DR-14, New York's ST-119.1, Ohio's STEC B or Michigan's Form 3372. Your IRS letter and EIN are not substitutes.

What is the New York State tax exempt form for nonprofits?

You apply on Form ST-119.2. If approved, New York sends Form ST-119, the Exempt Organization Certificate with your six-digit number, and Form ST-119.1, the Exempt Purchase Certificate you give to sellers.

What is the Texas sales tax exemption form for nonprofits?

Apply to the Comptroller on AP-204, or AP-205, AP-207 or AP-209 for charitable, educational or religious grounds. Once approved, give sellers Form 01-339.

Are nonprofits exempt from sales tax in California?

Generally no. California's Publication 18 says there is no general sales and use tax exclusion for nonprofits, with only narrow exceptions. Nonprofits selling goods generally need a seller's permit.

Does a 501(c)(3) number exempt you from sales tax?

No. The IRS issues no sales tax number, and your EIN is not one. States that exempt charities issue their own certificate or number after you apply, or provide a form for you to give sellers.

Do nonprofits have to collect sales tax when they sell things?

Usually, yes, with exceptions for occasional fundraisers. Texas allows two one-day tax-free sales a year, Ohio six days, and Virginia fewer than 23 food and meal events.

Can a nonprofit use its exemption in another state?

Not automatically. Each state grants its own exemption, so you usually need to apply in, or use the certificate of, the state where you buy. The Streamlined certificate works only where the state already grants the exemption.

How long does a sales tax exemption last?

It varies. Florida and Pennsylvania certificates last five years, Virginia's expire with notice 120 days ahead, and Texas sets no date but ends the exemption if federal status is lost.

This is reference information, not legal or tax advice. Rules vary by state and change over time. For a decision that carries real consequences, check the current text at irs.gov or your state registry, and talk to a nonprofit attorney or CPA.