Sales Tax Exemptions Made Easy

Sales tax exemptions sound straightforward, but in practice they are often misunderstood. For tax, finance, procurement, and indirect tax professionals, the real challenge is knowing which exemption certificate applies, whether the buyer actually qualifies, and how both buyers and sellers can maintain documentation that stands up to review and audit scrutiny.

This webinar examines sales tax exemptions through the lens of both the buyer presenting a certificate and the seller accepting one. Taking a practical approach exploring exemption certificate requirements, common sales-tax-exempt forms, and the difference between entity-based and use-based exemptions. We will look at how states treat manufacturing, agricultural, warehousing, and data center exemptions, along with emerging exemption trends for items such as feminine hygiene and infant products. Attendees will also see why a sales tax exemption certificate or resale certificate accepted in one state may be rejected in another.

From the buyer’s side, we will address how to determine eligibility, choose the right certificate of exemption, and properly document exempt use. From the seller’s side, we will focus on how to review certificates in good faith, spot common errors, and verify resale certificates with confidence. We will also touch on direct pay permits, Multiple Points of Use certificates, and drop shipping so attendees can better understand where those tools fit into a broader compliance strategy.

Finally, we will cover practical exemption certificate management, including record maintenance, refresh cycles, validation steps, and SST documentation considerations. The result is a clear, actionable framework that helps both buyers and sellers reduce risk, avoid rejected certificates, and maintain cleaner, audit-ready files.

Learning Objectives for this webinar include:

• Distinguish what a sales tax exemption certificate is from a resale certificate and when to use each.
• Identify who qualifies for a sales tax exemption across entity-based and use-based
• Accurately complete a sales tax exemption form and apply a blanket exemption certificate for recurring purchases.
• Compare a direct pay permit to an exemption certificate and decide when MPU (Multiple Points of Use) is optimal.
• Implement seller procedures for how to accept an exemption certificate and how to verify a resale certificate in good faith.
• Navigate state-by-state exemption certificate variations, including manufacturing, agriculture, data center, warehousing, and newer feminine hygiene/infant product
• Establish governance for updating and validating exemption certificates, addressing drop shipping and cross state documentation, with an introduction to the SST Disclosed Practice 9 to help gain awareness of available resources.

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