[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-639589-105":59,"doc-detail-639589-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","exemption-matrix","Exemption Matrix","","Exemption Matrix provides state-by-state guidance on sales tax exemption documentation across multiple categories, including Government, Native American Individual/Tribe, Educational, Charitable/Religious, Hospital, Agricultural, Industrial Production/Manufacturing, and Resale. The table specifies which exemption certificates, forms, letters, or streamlined certificates apply per state, and marks cases as taxable or requiring federal-only handling. It also includes alternatives such as multijurisdictional options for qualifying 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does the exemption matrix list for each state?","Question",{"text":112,"@type":113},"For each state, it lists the applicable sales tax exemption documentation by category, including which certificate or form to use and whether federal-only handling is required.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"What categories does the matrix include?",{"text":117,"@type":113},"It includes Government, Native American Individual/Tribe, Educational, Charitable/Religious, Hospital, Agricultural, Industrial Production/Manufacturing, and Resale.",{"name":119,"@type":110,"acceptedAnswer":120},"How does the matrix indicate that an item is taxable or has no exemption?",{"text":121,"@type":113},"The table uses explicit entries such as “TAXABLE” or “No Exemption Available” for states where the corresponding category does not qualify for an exemption.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},639589,1792704501,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":19,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":39,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":129,"read_time":46},962093270745,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","| State | Government | Native American Individual / Tribe | Educational | Charitable/Religious | Hospital | Agricultural | Industrial Production / Manufacturing | Resale |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- |\n| Alabama (AL) | State Exemption Certificate (STE-1) | Multijurisdictional | State Exemption Certificate (STE-1) | State Exemption Certificate (STE-1) | State Exemption Certificate (STE-1) | State Exemption Certificate (EXC-1) | State Exemption Certificate (STE-1)\u003Cbr>OR\u003Cbr>Multijurisdictional | State Exemption Certificate (STE-1)\u003Cbr>OR\u003Cbr>Multijurisdictional |\n| Alaska (AK) | Local Exemption\u003Cbr>Certificate | Local Exemption\u003Cbr>Certificate | Local Exemption\u003Cbr>Certificate | Local Exemption\u003Cbr>Certificate | Local Exemption\u003Cbr>Certificate | Local Exemption\u003Cbr>Certificate | Local Exemption\u003Cbr>Certificate | Local Exemption\u003Cbr>Certificate |\n| Arkansas (AR) | Form ST-391 (Federal Only) OR Streamlined Certificate | No Exemption\u003Cbr>Available | TAXABLE | Form ST-391 OR Streamlined Certificate | Form ST-391\u003Cbr>(Nonprofit Only) OR Streamlined Certificate | Form ST-403 OR\u003Cbr>Form ST-391 OR Streamlined Certificate | Form ST-391 OR Streamlined Certificate | Form ST-391 OR Streamlined Certificate OR Multijurisdictional |\n| Arizona (AZ) | Form 5000\u003Cbr>(Federal Only) | Form 5000 | TAXABLE | TAXABLE | Form 5000HC AND Annual Exemption Letter | Form 5000 | Form 5000 | Form 5000 OR Border State Resale OR Multijurisdictional |\n| California (CA) | Letter (Federal Only) | CDTFA-146-RES OR Copy of ID | TAXABLE | TAXABLE | TAXABLE | Agricultural Certificate (Partial Exemption – No ATEP) | CDTFA-230-M (Partial\u003Cbr>Exemption – No ATEP) | CDTFA-230 OR\u003Cbr>Border State Resale OR Multijurisdictional |\n| Colorado (CO) | Letter OR DR-5002 | Copy of ID | Letter OR DR-\u003Cbr>5002 OR\u003Cbr>Charitable License | DR-5002 OR\u003Cbr>Charitable License | Letter OR DR- 5002 OR IRS Determination Letter OR Charitable License | DR-0511 | DR-5002 OR State Issued Exemption | State Wholesale / Retail License OR Multijurisdictional |\n| Connecticut (CT) | Letter (Federal Only) OR CERT-134 | CERT-127 | CERT-134 OR CT- 119 AND IRS Determination Letter | CT-119 AND IRS\u003Cbr>Determination Letter | CERT-113 AND IRS Letter AND CT Health License | Farmer Tax\u003Cbr>Exemption Certificate | CERT-138 OR\u003Cbr>CERT-141 OR\u003Cbr>CERT-118 OR\u003Cbr>CERT-101 OR\u003Cbr>CERT-100 | FORM REGS 1-23\u003Cbr>OR\u003Cbr>Multijurisdictional |\n\n\n| State | Government | Native American Individual / Tribe | Educational | Charitable/Religious | Hospital | Agricultural | Industrial Production / Manufacturing | Resale |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- |\n| District of Columbia (DC) | Letter (Federal Only) OR FR-300 | FR-551 | FR-300 OR FR-551 OR FR-164 | FR-551 OR FR-164 | FR-551 OR FR-164 | TAXABLE | State Issued Form OR OTR-368 | OTR-368 |\n| Delaware (DE) | NO SALES TAX | NO SALES TAX | NO SALES TAX | NO SALES TAX | NO SALES TAX | NO SALES TAX | NO SALES TAX | NO SALES TAX |\n| Florida (FL) | DR-14 OR Federal Suggested Certificate | DR-14 | DR-14 | DR-14 | DR-14 | AG State Suggested\u003Cbr>Format | DR-97 | DR-13 |\n| Georgia (GA) | Letter OR ST-5 OR Streamlined Certificate | No Exemption\u003Cbr>Available | ST-5 OR\u003Cbr>Streamlined Certificate (Public) OR STUSC-1 (Private) | Letter from Georgia Department of Revenue | ST-NH-2 OR ST-5 OR Streamlined Certificate | GATE Card | ST-5M OR\u003Cbr>Streamlined\u003Cbr>Certificate | ST-5 OR ST-4 OR Multijurisdictional OR Streamlined |\n| Hawaii (HI) | Letter (Federal Only) | No Exemption\u003Cbr>Available | TAXABLE | TAXABLE | TAXABLE | Form G-17 | Form G-17 OR G- 18 OR G-19 OR Multijurisdictional | Form G-17 OR G- 18 OR G-19 OR Multijurisdictional |\n| Idaho (ID) | Letter (Federal Only) OR ST-101 | ST-101 | ST-101 | ST-101 | ST-101 | ST-101 | ST-101 | ST-101 OR Multijurisdictional |\n| Illinois (IL) | Sales Tax Exemption Certificate OR Multijurisdictional | No Exemption\u003Cbr>Available | Sales Tax Exemption Certificate OR Multijurisdictional | Sales Tax Exemption Certificate OR Multijurisdicti","cbCairP9MI21Mqp0","https://ap.wps.com/l/cbCairP9MI21Mqp0","pdf",225146,"English","# Exemption Matrix Overview\n## State-by-State Documentation Categories","[{\"question\":\"What does the exemption matrix list for each state?\",\"answer\":\"For each state, it lists the applicable sales tax exemption documentation by category, including which certificate or form to use and whether federal-only handling is required.\"},{\"question\":\"What categories does the matrix include?\",\"answer\":\"It includes Government, Native American Individual/Tribe, Educational, Charitable/Religious, Hospital, Agricultural, Industrial Production/Manufacturing, and Resale.\"},{\"question\":\"How does the matrix indicate that an item is taxable or has no exemption?\",\"answer\":\"The table uses explicit entries such as “TAXABLE” or “No Exemption Available” for states where the corresponding category does not qualify for an exemption.\"}]","Exemption Matrix | PDF"]