How to Obtain a State Sales Tax Exemption Certificate [BETA]

Before You Begin

• Locate your IRS Determination Letter: Most states require proof of your federal 501(c)(3) tax-exempt status to approve your state application.
• Gather Governing Documents: You will likely need your Articles of Incorporation, Bylaws, and recent financial statements or a proposed budget.
• Understand Payment Rules: To qualify for tax-exempt purchases, the items generally must be billed directly to and paid from the church treasury, rather than by individual members.

State-by-State Instructions

1. Complete Form AP-209.
2. Submit the application and all required documentation to the Texas Comptroller of Public Accounts.
3. Wait 4-6 weeks to receive your state tax-exempt certificate.

1. Complete the Application for Exempt Organizations or Institutions Sales and Use Tax Certificate of Exemption (Form RV-F1306901).
2. Gather proof of your 501(c)(3) status.
3. Mail the application and proof to the Tennessee Department of Revenue. (Tennessee automatically renews your tax-exempt certificate every 4 years).

1. Note your status: Ohio does not issue sales tax exemption numbers or pre-approve exempt status for nonprofits/churches. Churches are automatically exempt by law under R.C. 5739.02(B)(12).
2. Download the state's standard exemption certificate.
3. Fill in your church’s legal name, address, and reason for exemption (check the box for church or charitable organization), then sign and date it.
4. Provide the completed form directly to vendors at the time of purchase.

1. File Form REV-72 online through the myPATH portal.
2. Upload your governing documents (Articles of Incorporation or bylaws containing an anti-private inurement clause and dissolution statement).
3. Upload your financial records (current financial statement/proposed budget, recent IRS Form 990, or treasurer's report) and federal IRS determination letter. (You will need to renew this certificate every 5 years).

1. Complete Form ST-119.2.
2. Mail the application along with required proof of religious purpose (organizing documents or your IRS determination letter) to the New York State Tax Department.
3. Wait to receive your tax-exempt certificate in the mail.

1. Apply online via the Maryland Tax Connect Portal.
2. Upload a copy of your Articles of Incorporation, Bylaws, and your IRS 501(c)(3) determination letter (or documentation supporting church status).
3. Provide names and details for at least two authorized officers or trustees. (Maryland exemption certificates must be renewed every 5 years).

1. Obtain a federal determination letter or group exemption letter to officially document your status. (While churches are automatically 501(c)(3), this letter is helpful for state authorities).
2. Register and create a profile on the MassTaxConnect portal provided by the Massachusetts Department of Revenue (DOR).
3. Submit the application for exempt status to receive Form ST-2 (Certificate of Exemption).
4. Download Form ST-5 (Sales Tax Exempt Purchaser Certificate) and Form ST-5C (Contractor's Sales Tax Exempt Purchase Certificate) from the DOR website to present to vendors.

1. Verify you hold federal tax-exempt status under IRC 501(c)(3) and maintain a policy where you make no charge whatsoever for the services rendered.
2. Register the church by filing an Application for Business Registration online via the West Virginia One Stop Business Portal, or submit Form WV/BUS-APP to the State Tax Division. (This gives you a Business Registration Certificate).
3. Complete SSTGB Form F0003 (Certificate of Exemption), check the box for Religious Organization, and provide your state business registration ID.
4. Present the completed exemption certificate directly to your vendors.

Troubleshooting & FAQs

• How often do I need to renew my state tax-exempt certificate?
  Renewal requirements vary entirely by state. Tennessee automatically renews your certificate every 4 years. Maryland and Pennsylvania require you to actively renew every 5 years. Ohio churches do not need to renew as the exemption is statutory. Always check your specific state's Department of Revenue guidelines.
• What if my state isn't listed here?
  If your state is not listed, search your state's Department of Revenue or Comptroller website for "Sales and Use Tax Exemption for Nonprofits" to find the specific forms and portal requirements for your jurisdiction.
• Can individual church members use the exemption certificate for personal purchases?
  No. To make qualifying tax-exempt purchases, the items or services must be billed directly to the church and paid for directly from the church treasury.