Administration > Exemption Certificate Validity Periods

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1 Administration > Exemption Certificate Validity Periods State Exemption Certificate Validity Periods Comments Citation CCH Alabama Valid as long as no change in character of purchaser's operation and the tangible personal property purchased is the kind usually purchased for the purpose indicated. Ala. Admin. Code r Alabama 61- Arizona Valid for the period set out on certificate. Ariz. Admin. Code (C) Arizona 61- Arkansas Seller may require purchaser to complete Form ST391 to prove entitlement to exemption. We recommend Ark. Reg. GR-74 Arkansas 61- California Valid until revoked in writing by issuer, unless issued for specific transaction, in which case certificate is generally valid for one year. Cal. Rev. & Tax. Code 6421, Reg. 1667, 18 CCR California 61- Colorado Charitable exemption certificates do not expire. Contractor's exemption certificates expire at the end of the job. guidance Colorado 61- Connecticut Valid for three years from the issue date provided the exemption remains in effect. An exemption certificate may be issued for a single exempt purchase or may be used for a continuing line of purchases of the same type provided the certificate is marked "Blanket Certificate." Most blanket certificates are valid for three years from the issue date if the exemption remains in effect. We recommend you reference cited authority for more Informational Publication 2006(11) Connecticut 61- District of Columbia Validity periods vary depending on the type of certificate. D.C. Code Ann , D.C. Mun. Regs. t. 9, , D.C. Mun. Regs. t. 9, District of Columbia 61- Florida Each sales tax exemption certificate expires five years after the date of issuance. Upon expiration, the certificate is subject to review and reissuance procedures. Fla. Stat Florida 61- Georgia Until revoked in writing. Form ST-5 Georgia 61- New application must be filed if there is material change in facts. Hawaii Does not expire. Haw. Rev. Stat (d) Hawaii 61- Idaho IDAPA Idaho 61- Illinois Exemption certificate validity periods vary depending on the purchaser. Manufacturers are not allowed to use blanket exemption certificates. We recommend Information Bulletin FY , Form ST-587 Illinois /5

2 Indiana Does not expire. Ind. Code Indiana 61- Iowa Exemption certificates valid up to 3 years. Iowa Admin. Code r (2)(b)(422,423) Iowa 61- Kansas Exemption certificates are generally valid provided there is a recurring business relationship between the buyer and seller of no more than 12 months elapsing between sales. Tax-exempt entity exemption certificates contain an expiration date. Kan. Stat. Ann (c), Information Guide No. KS-1520 Kansas 61- Kentucky The Kentucky Department of Revenue recommends that certificates be updated every four years. The new and expanded industry certificate is project-specific. Kentucky Sales Tax Facts, December 2012 Kentucky 61- Louisiana Generally valid indefinitely Direct pay, resale, and manufacturing exemption certificates automatically renewed for up to three years unless taxpayer no longer qualified for the exemption. guidance, La. Rev. Stat. Ann. 47:13 Louisiana 61- Maine Code Me. R. 302(.02)(F), Code Me. R. 303(.03) Maine 61- Governmental entity certificates do not expire. All other exemption certificates will expire on September 30, 2017 and, upon reissuance, at 5-year intervals. Maryland Expires five years after issuance. Md. Regs. Code tit. 3, Maryland 61- Massachusetts Massachusetts Exempt Use Certificate (ST-12) Massachusetts 61- Michigan Expires after four years unless shorter period is agreed upon. Renewal of a blanket exemption certificate is not required if there is a recurring business relationship between buyer and seller. A "recurring business relationship" exists when a period of not more than 12 months elapses between sales transactions. RAB , Mich. Comp. Laws , Mich. Comp. Laws Michigan 61- Minnesota Does not expire unless information changes; should be updated every three to five years Sales and Use Tax Newsletter, 1995 Sales and Use Tax Newsletter Minnesota 61- Mississippi Seller must obtain and maintain adequate records to substantiate exemption. We recommend you reference Miss. Rule 35.IV.3.01 Mississippi 61- Missouri Valid for 5 years. Must be updated every 5 years or when the certificate expires by its terms, whichever is Mo. Code Regs. Ann. tit. 12, (3) Missouri /5

3 earlier. A blanket certificate remains valid if sales occur between the seller and purchaser at least once every 12 months. Nebraska Valid indefinitely. Neb. Admin. Code Nebraska 61- Nevada Valid for five years. Nev. Admin. Code Nevada 61- Division of Taxation recommends that a seller request a new certificate from a buyer every few years. New Jersey N.J. Bulletin S&U-4, State Tax News, Vol. 36, No. 3 New Jersey 61- New Mexico There is no stated validity period for a New Mexico nontaxable transaction certificate, other than that for utilities consumed in manufacturing (type 12). Type 12 NTTCs expire after three years. We recommend N.M. Stat. Ann (D) New Mexico 61- A blanket certificate is valid until it is revoked in writing, the vendor knows it is fraudulent, or the department provides notice that the purchaser may not make exempt purchases. New York Form ST-121 New York 61- North Carolina Blanket certificate remains valid provided purchaser is making recurring purchases. If single purchase box is not checked on Form E-595E indicating certificate is being used for a single purchase, certificate will be treated as a blanket certificate. A blanket certificate continues in force as long as the purchaser is making recurring purchases (i.e., at least one purchase within a period of 12 consecutive months) or until it is otherwise cancelled by the purchaser. We recommend you reference cited authority for more Form E-595E, Streamlined Sales and Use Tax Agreement Certificate of Exemption, N.C. Gen. Stat North Carolina 61- North Dakota Valid until exemption no longer applies. Application for Sales Tax Exemption Certificate (Form 21919); Certificate of Processing (Form SFN 21954); Contractor's Certificate (Form SFN 21946) North Dakota 61- Ohio Form STEC B Ohio 61- Oklahoma Blanket exemption certificates are valid provided there is a recurring business relationship between the buyer and seller of no more than 12 months elapsing between sales. Okla. Admin. Code 710: , Okla. Stat. tit. 68, 1361(A)(3) Oklahoma /5

4 Pennsylvania No expiration date. A taxpayer claiming an exemption as a charitable, religious, or educational institution may be required to renew its exemption every three years. 61 Pa. Code 32.2 Pennsylvania 61- Rhode Island Blanket exemption certificates remain valid so long as the purchaser is making recurring purchases (at least one transaction within a period of 12 consecutive months) or until cancelled by the purchaser. R.I. Gen. Laws (C)(3) Rhode Island 61- The Department advises that a certificate is valid as long as the business is in operation. South Carolina There is no stated expiration period for an exemption certificate. guidance, Form ST-8 South Carolina 61- South Dakota Blanket certificates are valid indefinitely so long as the purchaser is making recurring purchases (at least one purchase within a period of 12 consecutive months) or until cancelled by the purchaser. S.D. Tax Facts #154 South Dakota 61- Tennessee Blanket exemption certificates remain valid so long as the purchaser is making recurring purchases (at least one transaction within a period of 12 consecutive months) or until cancelled by the purchaser. Tenn. Code Ann Tennessee 61- Texas Utah There is no expiration period for a Utah exemption certificate if no more than a 12- month period elapses between sales transactions. 34 Tex. Admin. Code Texas 61- Utah Code Ann , Form TC-721 Utah 61- Exemption certificate for fuel and electricity (Form S-3F) valid for three years. Exemption certificate for registerable motor vehicles other than cars and trucks (Form S-3V) valid for single purchase. Vermont Valid indefinitely. Exemption Certificate Forms S-3, S-3A, Form S- 3C, S-3F, S-3M, and S-3V Vermont 61- Virginia Valid until notice from Department of Taxation that certificate is no longer acceptable or is revoked. Expiration date is stated on certificates for nonprofit organizations. Va. Code Ann (B), 23 Va. Admin. Code (A), guidance Virginia 61- Washington A blanket exemption certificate is valid as long as the purchaser has a "recurring business relationship" with the seller. Such a relationship is found where there is at least one sale transaction within a period of twelve consecutive months. Wash. Rev. Code (7), Wash. Admin. Code (4)(a), Form REV , Form REV e Washington 61- West Virginia Blanket certificates are effective so long as Form F0003 Instructions West Virginia 4/5

5 the purchaser makes at least one purchase within a period of 12 consecutive months, or until the certificate is otherwise cancelled by the purchaser. 61- Wisconsin Continuous certificates valid indefinitely but should be reviewed periodically. Wis. Admin. Code 11.14(5) Wisconsin 61- Wyoming SSTGB Form F0003 Wyoming 61- Date Prepared: 10/1/ :38:34 PM 2018 CCH Incorporated and its affiliates and licensors. All rights reserved. 5/5