Sales Tax Exemption Certificates
All completed sales tax exemption forms and resale certificates may be submitted via fax to 855-281-2932 or by email to Fax@nfsllc.us. Email is the preferred method of submission.
Each state requires its own form for sales tax exemption. If you have any questions regarding the forms listed on this page, or about your sales tax exemption status, please consult your tax professional.
Repair Exemptions - Common Carrier Forms
| REPAIR EXEMPTIONS - COMMON CARRIER FORMS |
|---|
| Florida |
| Georgia |
| Illinois |
| Indiana |
| Kansas |
| Maryland |
| Michigan |
| Missouri |
| Nebraska |
| New Jersey |
| New York |
| Ohio |
| Pennsylvania |
| Washington |
| Wisconsin |
| West Virginia |
Repair Exemptions - Common Carrier Applications
Some states require common carriers to obtain a specific state-issued number for sales tax exemption. Listed below are applications you may submit directly to the state to obtain that number.
| REPAIR EXEMPTIONS - COMMON CARRIER APPLICATIONS |
|---|
| Georgia State Tax Registration Application |
| Kentucky Direct Pay Permit Application |
| Minnesota Direct Pay Permit Application |
| Nebraska Tax Application |
INDIANA SALES TAX EXEMPTION ON DIESEL FUEL
Indiana allows many common carriers to claim exemption from the 7% state sales tax on diesel fuel. This is a state sales tax and is not related in any way to IFTA, excise, fuel or federal taxes. These forms also allow common carriers to claim exemption for parts and repair transactions at our locations in Indiana.
There are two different forms for Indiana sales tax exemption. If you operate under your own authority, complete Form ST-105 .
If you are leased on to another company, complete Form ST-135 with your own information.
Repair Exemptions - Resale (Leasing) Certificate
Note: Not all states accept the Multijurisdiction or Streamlined forms for resale/leasing companies. Several states do not exempt leasing customers for the types of services we provide. If you have any questions regarding your resale/leasing status, please consult your tax professional.
| REPAIR EXEMPTIONS - RESALE (LEASING) CERTIFICATES |
|---|
| Alabama |
| Arizona |
| Arkansas |
| California |
| Colorado |
| Connecticut |
| Georgia |
| Idaho |
| Illinois |
| Indiana |
| Iowa |
| Kansas |
| Kentucky |
| Michigan |
| Minnesota |
| Missouri |
| North Carolina |
| Nebraska |
| New Jersey |
| Nevada |
| New York |
| Ohio |
| Pennsylvania |
| South Carolina |
| South Dakota |
| Tennessee |
| Wisconsin |
| Multijurisdictional form |
| Streamlined form |
Some states require retailers to only accept a resale certificate or permit that is issued by the state directly to the purchaser.
Florida – Issues an Annual Resale Certificate for Sales Tax every year. The current year resale certificate must be submitted to the retailer every year.
Louisiana – We require the current resale certificate issued by Louisiana. For additional copies, you may go to http://www.revenue.louisiana.gov/sections/business/resalecertificate.aspx or LaTAP to print a copy of your current resale certificate.
Mississippi – Mississippi does not have a resale certificate. A copy of your Mississippi Sales Tax License acts as a resale certificate. If needed, contact the state of Mississippi to obtain a copy of your Mississippi sales tax license. We cannot accept the Use Tax Permit to exempt you from sales tax on your purchases.
New Mexico – You must provide a Non-taxable Transaction Certificate (NTTC), including your CRS ID#, that is issued by the state. You may go to https://tap.state.nm.us/Tap/_/ to apply for a Non-taxable Transaction Certificate to be issued. The CRS ID # for TravelCenters of America is 02-239721-00-3.