![]() This includes most tangible personal property and some services. When an exemption certificate is neededĪ sales tax exemption certificate is needed in order to make tax-free purchases of items and services that are taxable. TSB-M-07(1)S, Electronic Resale and Exemption Documents for Sales and Compensating Use Taxes. For more information on e-certificates, see Sales tax exemption certificates may also be issued and accepted electronically.
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