销售税和使用税豁免证书是监管销售税合规的重要组成部分。这些证书可让某些客户和商家申请销售税豁免，避免为特定交易支付销售税。

尽管客户可以出于多种原因申请销售税豁免，但所有基于客户或用量的销售税豁免都需要准确的文档。通常，这些证书被称为销售税和使用税豁免证书或转售证书。

下面，我们将帮助您了解销售税豁免和证书，包括如何为您的业务办理销售税豁免证书。但请注意，这只是一般的销售税信息指导，您应向税务专家咨询，以获取适用于您业务的具体建议。

本文内容

• 什么是销售税和使用税豁免？
  
• 什么是销售税和使用税豁免证书？
  
• 如何获得销售税和使用税豁免证书？
  
• 如果收到销售税和使用税豁免证书，我该怎么办？
  

什么是销售税和使用税豁免？

销售税和使用税豁免是防止客户为特定交易支付销售税的标准。客户可因多种原因获得豁免，包括：

• 零售商购买打算转售的商品： 销售税被视为消费税或使用税，由实际消费或使用产品的人支付。当零售商购买商品准备转售时，零售商并不是该商品的用户。因此，零售商在购买用于转售的商品时无需缴纳销售税，因为最终消费该商品的人在购买时将支付销售税。
  
• 慈善组织或政府机关： 某些非营利组织可豁免缴纳销售税，但各州的豁免慈善组织名单各不相同。此外，销售给美国政府的商品几乎总是免税的，某些州也会免除如州立学校或其他政府实体的销售税。
  
• 制造商购买用于制造最终产品的材料： 与为转售购买的商品类似，如果制造商将这些物品用于制造其他商品或产品并最终转售，那么制造商也有资格申请销售税豁免。
  

但要注意的是，这份清单并不包含所有的销售税豁免，您应咨询税务专家，了解针对您业务的具体建议。

什么是销售税和使用税豁免证书？

要申请销售税和使用税豁免，您必须提供适当的文件。豁免证书是由商家或组织提交的一份表格，在某些购买行为中可以豁免缴纳销售税。每种类型的销售税豁免都需要不同的文件。

此外，每个州都有自己的销售税和使用税证书，因此如果商家需要在多个州申请销售税豁免，则可能需要在进行免税采购的每个州办理销售税豁免证书。

如何获得销售税和使用税豁免证书？

通常情况下，您必须在每个希望申请销售税豁免的州获得豁免证书。虽然某些州会接受外州的豁免证书，但并非所有州都这样。

在申请豁免证书之前，您应仔细审查本州的豁免资格，确保您的业务符合条件。准备好文件，概述为什么您的业务有资格获得豁免。这可能包括解释您的非营利组织状态的文件，或其他有关您有意转售商品的商业信息。

要获得正确的豁免证书，应咨询州政府的税务机构。如果您打算购买商品转售，这类证书通常被称为转售证书。您可以查阅各州获取转售证书的说明，以及如何获取其他类型豁免证书的指南。

一旦从州政府获得了豁免证书，您需要将其提供给卖方，以避免支付销售税。某些州要求豁免证书需要定期更新，因此请注意证书的有效期，确保您的豁免状态有效。

如果收到销售税和使用税豁免证书，我该怎么办？

如果您收到客户开具的豁免证明，应仔细审查，确认商品是否应免税。具体做法如下：

• 核实客户的州注册证号和有效期：每个州的税务机关都会提供一个地方供您核实豁免证号。此外，请确保证书没有过期。
  
• 确定商品是否在客户的正常经营过程中出售：注意任何可疑活动。如果您的客户在豁免证书上注明自己经营服装店，但他们试图免税购买与此无关的物品（例如地毯），这可能表明该交易存在欺诈行为。
  
• 请保留一份豁免证书的复印件作为记录：如果您被审计，您需要这些信息来证明在此交易中您不需要收取销售税。
  

Sales tax exemptions per state

Sales tax is managed at the state level, leading to significant geographical variations. For example:

• States with no sales tax: New Hampshire, Oregon, Montana, Alaska, and Delaware do not have statewide sales tax, essentially making all purchases sales tax exempt.
  
• Sales tax exemption outliers: Illinois is one of the few US states that tax prescription medication at a 1% sales tax rate. Alabama and Mississippi, meanwhile, apply a full sales tax to grocery items.
  
• Industry-specific exemptions: California offers a number of partial exemptions for equipment used in specific industries, such as manufacturing or research and development. Ohio and Texas also offer more broad exemptions on machinery and equipment sales to encourage manufacturing.
  

Managing sales and use tax exemptions

To successfully navigate sales tax exemptions, businesses must master the documentation process, whether they are claiming an exemption or receiving one from a customer. A sales and use tax exemption certificate is a form presented by a business or organization that is exempt from paying sales tax on certain purchases. Each type of sales tax exemption requires different documentation.

Additionally, each state has its own sales and use tax certificates, so if your business needs to claim a sales tax exemption in multiple states, you might have to get a sales tax exemption certificate in each state where you make tax-exempt purchases. Certain states will accept out-of-state exemption certificates, but not all states do.

If you receive an exemption certificate from a customer, you should review it carefully to confirm the items should be tax-exempt. You should verify the customers’ state registration details, monitor for fraudulent transactions, and keep a copy of the certificate for your records.

How Stripe Tax can help

Stripe Tax reduces the complexity of tax compliance so you can focus on growing your business. Start collecting taxes globally by adding a single line of code to your existing integration, clicking a button in the Dashboard, or using our powerful API.

Stripe Tax helps you monitor your obligations and alerts you when you exceed a sales tax registration threshold based on your Stripe transactions. It can also register to collect tax on your behalf in the US and manage filings through trusted partners. Stripe Tax automatically calculates and collects sales tax, VAT, and GST on:

• Digital goods and services in all US states and over 100 countries
  
• Physical goods in all US states and 42 countries
  

Stripe Tax can help you:

• Understand where to register and collect taxes: See where you need to collect taxes based on your Stripe transactions. After you register, switch on tax collection in a new state or country in seconds. You can start collecting taxes by adding one line of code to your existing Stripe integration, or add tax collection with the click of a button in the Stripe Dashboard.

• Register to pay tax: If your business is in the US, let Stripe manage your tax registrations, and benefit from a simplified process that prefills application details—saving you time and simplifying compliance with local regulations. If you’re located outside the US, Stripe partners with Taxually to help you register with local tax authorities.

• Automatically collect tax: Stripe Tax calculates and collects the right amount of tax owed, no matter what or where you sell. It supports hundreds of products and services and is up-to-date on tax rules and rate changes.

• Simplify filing: Stripe Tax seamlessly integrates with filing partners, so your global filings are accurate and timely. Let our partners manage your filings so you can focus on growing your business.

Learn more about Stripe Tax, or get started today.