TAX EXEMPTION FORMS

Oakley Sales Corp, "Oakley" or "OSC", is required by state law to bill and collect sales tax from its customers unless they receive properly executed certificates. You must provide documentation to prove that you are exempt from the state's sales tax. The following is a list of the exemption documentation that is allowed by each state and will be accepted by Oakley. From the list, determine the appropriate form and then:

1. Fax it, along with the customer number(s) and order number(s), to Oakley's tax department at (888) 426-0086.

2. Mail the original to:

Oakley Sales Corp
Attn: Tax Department (Oakley SI)
1 Icon
Foothill Ranch, CA 92610-3000

OR

Email the scanned images of the original copies to Oakley's Corporate Tax Dept at tax@oakley.com

Please make sure that the certificate is completely filled out. Any missing or incomplete information may cause sales tax to be billed to your account. If you have any questions, please call (800) 525-4334.

If your state does not have state sales and use tax, then you are not required to send any forms to Oakley. On the other hand, if your state does not exempt nonprofits from sales and use tax, then Oakley will tax your order regardless of whether you have a valid 501(c)(3). 

ALABAMA

- No specific form. In lieu of form please provide on your department's letter head documentation supporting your tax exempt status.

Alabama State Home Page
Alabama Department of Revenue

ALASKA

- No state sales and use tax in Alaska

Alaska State Home Page
Alaska Department of Revenue

ARIZONA

- 5000 (Transaction Privilege Tax Exemption Certificate)
- 5002 (Transaction Privilege "sales" Tax Exemption Certificate for Non-Residents)

Arizona State Home Page
Arizona Department of Revenue

ARKANSAS

- ST391 (Exemption Certificate)

Arkansas State Home Page
Arkansas Department of Finance & Administration

CALIFORNIA

- No Specific Form

California State Home Page
California State Board of Equalization

COLORADO

- DR0563 (Sales Tax Exemption Certificate - Multi-Jurisdictional)
- City letter stating exempt status

Colorado State Home Page
Colorado Department of Revenue


CONNECTICUT

- CERT-119, Certificate of Purchases and Services by Qualifying Exempt Organizations
- CERT-134, Exempt Purchases by Qualifying Governmental Agencies
- Policy Statement 2006(4) - Tax Exempt Purchases by CT State Agencies

Connecticut State Home Page
Connecticut Department of Revenue Services

DELAWARE

- No state sales and use tax in Delaware

Delaware State Home Page
Delaware Division of Revenue

DISTRICT OF COLUMBIA

- FR-551 (Certificate of Exemption) (issued to customer by DC only)
- Form FR-300 (Special letter of Exemption)

FLORDIA

- Blanket Certificate of Resale or Exemption in Accordance with rule 12A-1.038, F.A.C.
- Exemption Certificate for Sales to Governmental Units or Other Exempt Entities - Rule 12A-1.0161
- Federal Employee's Certificate - Rule 12A-1.001
- DR-14, Consumer's Certificate of Exemption (State Issued Certificate)

Flordia Department of Revenue
Flordia Government Locator

GEORGIA

- ST-5 (Sales & Use Tax Certificate of Exemption)

Georgia State Home Page
Georgia Department of Revenue

HAWAII

- No specific form
- Besides the Federal Government, there are no other valid exemptions allowed in Hawaii

Hawaii State Home Page
Hawaii Department of Taxation

IDAHO

- ST-101 (Sales Tax Resale or Exemption Certificate)
- Or photocopy of the state & local issued purchase card

Idaho State Home Page
Idaho Revenue & Taxation

ILLINOIS

- Illinois Department of Revenue Exemption Letter

Illinois State Home Page
Illinois Department of Revenue

INDIANA

- ST-105 (General Sales Tax Exemption Certificate)
- State issued certificate

Indiana State Home Page
Indiana Department of Revenue

IOWA

- Form 31-014 (State Tax Exemption Certificate)

Iowa State Home Page
Iowa Department of Revenue & Finance

KANSAS

- STD-28 (Exemption Certificate)
- Exemption Certificate for Public or Private Nonprofit Hospital or Nonprofit Blood, Organ, or Tissue Bank
- Exemption Certificate for State of Kansas or Political Subdivision
- Exemption Certificate for Schools or Educational Institutions
- Exemption Certificate for U.S. Government, It's Agencies and Instrumentalities

Kansas State Home Page
Kansas Department of Revenue


KENTUCKY

- Form 51A126 (Purchase Exemption Certificate) (For charitable, educational, or religious institutions)
- Form 51A127 (Out-of-State Exemption Certificate) (For sales to agencies, organizations or institutions which, as an entity are exempt from sales and use taxes in their state of residence.

Kentucky State Home Page
Kentucky Revenue Cabinet

LOUISIANA

- R-1024 (Exemption Certificate--Purchases by Departments and Instrumentalities of the Federal Government)
- R-1056 (Exemption Certificate--Purchaes by Political Subdivisions)
- R-1357 (Exemption Certificate for use by Credit Unions)
- R-1079 Exempt Forms
- R-1359 Exempt Forms

Louisiana State Home Page
Louisiana Department of Revenue

MAINE

- Maine Permanent Exemption Certificate (Issued by the state)
- ST-P-3 (Direct Pay Permit) (Issued to customer by Maine Bureau of Taxation only)

Maine Government Home Page
Maine Revenue Services

MARYLAND

- Direct Payment Permit--Reg. 03.06.01.31

Maryland State Home Page
Maryland Comptroller of the Treasury

MASSACHUSETTS

- ST-2 (Certificate of Exemption) (Issued to customer by Massachusetts Department of Revenue only. Must be accompanied by Form ST-5, Sales Tax Exempt Purchaser Certificate_
- ST-5 (Sales Tax Exempt Purchaser Certificate) (For use by exempt organizations. Must be accompanied by ST-2, Certificate of Exemption)
- ST-12 (Exempt Use Certificate) (For use by buyers that will be using the property in an exempt manner)

Commonwealth of Massachusetts
Massachusetts Department of Revenue

MICHIGAN

- RAB-89-64 (Exempt Sales Certificate for Federal Credit Union or Federal Home Loan Bank)
- RAB-95-3 (Certificate of Exemption) (For use by buyers claiming exempt use)
- Form 3372 Sales and Use Tax Certificate of Exemption Form

Michigan Government Home Page
Michigan Department of Treasury
Michigan Tax Tribunal

MINNESOTA

- ST-3A (Certificate of Exemption for taxable purchaes of items for busines use outside Minnesota)

Minnesota State Home Page
Minnesota Department of Revenue

MISSISSIPPI

- There are no specific resale or exemption certificates in Missisisippi. Oakley's customers should submit a copy of their state issued permit or exemption certificate to Oakley in support of a non-taxable transaction.

Mississippi State Home Page
Mississippi State Tax Commission

MISSOURI

- Form 149 (Multi-Jurisdictional Sales Tax Exemption Certificate)
- State Issued Letter of Exemption

Missouri State Home Page
Missouri Department of Revenue

MONTANA

- No state sales and use tax in Montana

Montana State Home Page
Montana Department of Revenue

NEBRASKA

- Form 13 (Nebraska Resale or Exempt Sale Certificate)

Nebraska State Home Page
Nebraska Department of Revenue

NEVADA

- State issed exemption letter

Nevada State Home Page
Nevada Department of Taxation

NEW HAMPSHIRE

- No state sales and use tax in New Hampshire

New Hampshire State Home Page
New Hampshire Department of Revenue Administration

NEW JERSEY

- ST-5 (Exempt Organization Certificate)
- ST-6A (Direct Payment Certificate)

New Jersey State Home Page
New Jersey Division of Taxation

NEW MEXICO

- State issued "Nontaxable Transaction Certificate." Oakley customers must provide Oakely with this certificate or the transcation will be considered taxable.

New Mexico Government Home Page
New Mexico Taxation & Revenue Department

NEW YORK

- ST-119.1 (Exempt Organization Certificate)
- ST-121 (Exempt Use Certificate)
- ST-122 Exempt Purchase (only Issued by the NY Dept. Tax)

New York State Home Page
New York Department of Taxation & Finance

NORTH CAROLINA

- State issued exemption certificate

North Carolina State Home Page
North Carolina Department of Revenue

NORTH DAKOTA

- Exemption Certificate for U.S. Gov't (See ND Guidline on Exempt Organizations)

North Dakota State Home Page
North Dakota Tax Department

OHIO

- Blanket Exemption Certificate (to be used for "all" purchases that are exempt or for resale)
- Unit Exemption Certificate (to be used for a single purchase that is exempt or for resale)

Ohio Government Home Page
Ohio Department of Taxation

OKLAHOMA

- Sate issued Tax Exempt Letter

Oklahoma State Home Page
Oklahoma Tax Commission

OREGON

- No state sales and use tax in Oregon

Oregon State Home Page
Oregon Revenue Department

PENNSYLVANIA

- REV-1220 (Pennsylvania Exemption Certificate)

Pennsylvania State Home Page
Pennsylvania Department of Revenue

RHODE ISLAND

- Copy of State Issed Tax Exemption Certificate

Rhode Island State Home Page
Rhode Island Division of Taxation

SOUTH CAROLINA

- ST-8 (Exemption Certificate, Single Sale)

South Carolina State Home Page
South Caroline Department of Revenue

SOUTH DAKOTA

- ST-111 (Certificate of Exemption)

South Dakota State Home Page
South Dakota Department of Revenue

TENNESSEE

- Form 13-002-0823 (Government Certificate of Exemption)
- Purchasing Agent Certificate

Tennessee State Home Page
Tennessee Department of Revenue

TEXAS

- Form 01-339 (Texas Exemption Certificate)
- Direct Payment Exemption Certificate

Texas Government Home Page
Comptroller of Public Accounts

UTAH

- TC-721 (Exemption Certificate)
- TC-721G (Governmental Exemption Certificate)

Utah State Home Page
Utah Tax Commission
Utah Property Tax Information
Utah Income Tax Information

VERMONT

- Form 53 (Resale and Exempt Organization Certificate of Exemption)

Vermont State Home Page
Vermont Department of Taxes

VIRGINiA

- ST-12 (State, Local & Federal Government Exemption Certificate)
- ST-13 (Educational, Medical Related and Non-Profit Exemption Certificate)

Virgina State Home Page
Virginia Department of Taxation

WASHINGTON

- SF 1165 (Cash purchase by Gov't Employees)

Washington State Home Page
Washington Department of Revenue

WEST VIRGINIA

- WV/CST-280 (Exemption Certificate)

West Virginia State Home Page
West Virginia Department of Tax & Revenue
West Virginia State Auditor

WISCONSIN

- S-211 (Sales & Use Tax Exemption Certificate)

Winsconsin State Home Page
Winsconsin Department of Revenue

WYOMING

- EST-101 (Wyoming Exemption Certificate)

Wyoming State Home Page
Wyoming Department of Revenue

PUERTO RICO

- Puerto Rico Exemption certificate

Certificate For Exempt Purchases
 
FREQUENTLY ASKED QUESTIONS

1. Where do I find the correct form?

Using the state website(s) above, search for the specific form that applies to your company.

2. What information do I need if I don't need a form, but still need to provide tax exempt status on company letter head?

See Appendix A below and replace your agency tax exempt information and status. Please be sure to submit on company letter head for processing.

3. Do I need to fill out the form or can someone else from the organization fill out the form (if needed)?

If you are not authorized to purchase merchandise with the organization's funds then you need to contact your purchasing department to provide the necessary forms and payment method.

Download sample Appendix A PDF Form