Sales Tax Exemption and Resale Certificates

1. Where We Collect Sales Tax

As of October 2026, we collect sales tax on orders shipped to California, Colorado, Illinois, Michigan and Washington. If you ship to one of these states and buy for resale or are exempt, a certificate on file stops the tax on your invoices.

Orders shipped to other states are not charged sales tax by GW Kent today. You are still welcome to send a certificate, and we may ask for one, so that your account is ready if that changes.

2. How to Send Us Your Certificate

1. Download your state's form from the links below.
2. Name GW Kent as the seller: G.W. Kent, Inc., 525 Redman Rd, Milan, MI 48160.
3. Fill in your business exactly as it appears on your GW Kent account, with your state permit, registration or exemption number and the reason you are exempt. Sign and date it.
4. Email it as a PDF to [email protected] with "Sales tax certificate" and your business name in the subject. Add your GW Kent customer number if you know it.
5. We add it to your account. Invoices after that go out without sales tax for the state the certificate covers.

3. Ordering on gwkent.com

Once your certificate is on file, our website checkout stops adding sales tax for the account it is on file under.

• Sign in before you check out. Guest checkout cannot see your certificate.
• Use the account your certificate is on. If your business orders under more than one login, tell us which ones when you send the certificate.

4. Forms for the States Where We Collect Tax

Each link opens the form on the state's own website.

California

• For resale: CDTFA-230: General Resale Certificate (PDF)
• Manufacturing: CDTFA-230-M: Partial Exemption Certificate for Manufacturing (PDF)
• Farm and agricultural: CDTFA-230-D: Partial Exemption Certificate for Farm Equipment (PDF)

California has no general exemption certificate. Resale uses CDTFA-230. Breweries, wineries and distilleries buying production equipment can use CDTFA-230-M, which removes only the state part of the tax; local and district tax is still charged.

Colorado

• Resale and exemptions: DR 5002: Declaration of Wholesale or Entity Sales Tax Exemption (PDF)

DR 5002 covers resale, manufacturing, nonprofit and government purchases. Government and nonprofit orders must be paid directly by the organization. The older form DR 0563 is retired.

Illinois

• For resale: CRT-61: Certificate of Resale (PDF)
• Manufacturing: ST-587: Exemption Certificate for Manufacturing and Production Agriculture (PDF)
• Nonprofit: PIO-37: The Illinois exemption number (E-number) for nonprofits, schools and government

Resale needs your Illinois registration or resale number on CRT-61. Nonprofits, schools and government bodies do not use a form: send us your Illinois exemption number (E-number).

Michigan

• Resale and exemptions: 3372: Michigan Sales and Use Tax Certificate of Exemption (PDF)

Form 3372 covers resale, industrial processing, agricultural, government and nonprofit purchases.

Washington

• For resale: Washington Reseller Permit (issued by the state)
• For resale: F0003: Streamlined Sales Tax Certificate of Exemption (PDF)
• Manufacturing: 27-0021: Exemption Certificate for Manufacturing Machinery and Equipment (PDF)
• Farm and agricultural: 27-0036: Farmer's Certificate (PDF)
• Exempt purchases: 27-0032: Buyers' Retail Sales Tax Exemption Certificate (PDF)

For resale, send a copy of your Washington Reseller Permit. A business that is not required to register in Washington can use the Streamlined certificate or the MTC form instead. Washington has no general sales tax exemption for nonprofits.

5. Multistate Forms

Some states also take one of these two forms in place of their own. Your own state's form above is the simpler choice; use one of these only if your state is listed.

• MTC: Uniform Sales and Use Tax Resale Certificate (Multijurisdiction) (PDF)
  Accepted for resale in 20 states: Alabama, Arizona, Arkansas, Connecticut, Georgia, Idaho, Iowa, Kansas, Kentucky, Maine, Maryland, Michigan, Minnesota, Missouri, Nebraska, New Jersey, North Dakota, South Carolina, Texas and Utah. Accepted with conditions in 18 more: Alaska, California, Colorado, Florida, Hawaii, Illinois, Nevada, New Mexico, North Carolina, Ohio, Oklahoma, Pennsylvania, Rhode Island, South Dakota, Tennessee, Vermont, Washington and Wisconsin. The form's own footnotes give each state's conditions. No other state is listed.
• SSTGB F0003: Streamlined Sales Tax Certificate of Exemption (PDF)
  Accepted in the 23 Streamlined Sales Tax member states: Arkansas, Georgia, Indiana, Iowa, Kansas, Kentucky, Michigan, Minnesota, Nebraska, Nevada, New Jersey, North Carolina, North Dakota, Ohio, Oklahoma, Rhode Island, South Dakota, Utah, Vermont, Washington, West Virginia, Wisconsin and Wyoming. Other states are not members.

6. Forms for Every Other State

We do not charge sales tax on orders shipped to these states today. If we ask you for a certificate, or you want one on file, this is the form to send.