Beginning January 1, 2010, nonprofit organizations making purchases for resale need to use a reseller permit or other approved exemption certificate. Resale certificates are no longer valid.
If your organization only conducts fundraising activities, you may use an approved exemption certificate or apply to receive a free reseller permit.
If your organization makes sales of goods from a regular place of business, you must get a reseller permit to purchase your inventory items at wholesale without paying sales tax.
Your organization must register with the Department if it:
- conducts taxable business activities.
- is required to collect retail sales tax.
- collects other taxes and fees.
Nonprofit organizations can apply for a reseller permit online. If you have questions, call 1-800-647-7706 or e-mail firstname.lastname@example.org.