ID Numbers for Exemptions other than resale: You are responsible for ensuring that you are eligible for the exemption in the state you are claiming the tax exemption. Provide the ID number to claim exemption from sales tax that is required by the taxing state. Check with that state to determine your exemption requirements and status.
Foreign diplomats and consular personnel must enter their individual tax identification number shown on their sales tax exemption card issued by the United States Department of State's Office of Foreign Missions.
ID Numbers for Resale Purchases (Including Drop Shipments): If you are claiming a purchase is not subject to tax because it is for resale and you are:
1. Required to be registered in the state you are claiming the tax exemption: Provide your sales tax ID number issued by that state. If claiming exemption in OH and registration is not required in the state, enter any tax ID number issued by OH. If claiming exemption in MI and registration is not required in the state, enter “Not Required”.
2. Not registered in the state you are claiming the tax exemption: Provide your sales tax ID number issued by any state.
3. Not required to register for sales tax and you do not have a sales tax identification number from any state: Enter
- Your FEIN.
- If you do not have a FEIN, enter a different state‐issued business ID number.
- If you do not have any state‐issued business ID number or FEIN, enter your state driver's license number.
4. A foreign purchaser and you do not have an ID number described in 1, 2 or 3: The following states will accept the tax ID number (e.g., VAT number) issued by your country: AR, IN, KS, KY, ND, NJ, OK, RI, SD, TN, UT, WA, WY. All other states require an ID number as listed in 1, 2 or 3.
If you do not have any of the ID numbers listed in 1 thru 4: You are not required to list an ID number for the following states: NE, OH, SD, WI. Enter "Not Required" and the reason for exemption for that state. All other states require an ID number.