State-Specific Tax Exemptions

• Form STE-1 (Preprinted with EXM- exemption number in top right corner).

The state of Alaska does not impose a general sales tax. However, cities and boroughs are permitted to levy their own local sales taxes.

• City-Issued Exemption Certificate
• Federal/State/Local Government Purchase Document

If you are a nonprofit organization, Arizona law generally considers your purchases as being subject to tax unless one of the few limited exemptions apply.

A nonprofit organization could qualify to make exempt purchases if it is a health science college. If you qualify for this exemption, you would have received an exemption letter from the Arizona Department of Revenue documenting your tax exempt status. The exemption letter is then used in conjunction with Form 5000HC, Transaction Privilege Tax Healthcare Exemption Certificate.

• Form 5000 (for tribal government & foreign diplomats)
• 5000HC (must be a qualifying Healthcare agency)

• Form ST-391
• Streamlined Sales and Use Tax Form F0003

California does not currently impose sales tax on Zoom's conference bridging or VoIP products. However, many California municipalities impose a locally administered Telecommunication/Communication or Utility User Tax (TUT, UUT, or CUT). 

Sales tax exemption certificates issued by the state of California do not apply for exemption from these locally administered taxes. Please review your municipality's ordinance and website for information regarding exemption eligibility.

The city of Los Angeles recognizes certain exemptions from the CUT as outlined within their Code of Ordinance 21.1.2. Please review the Los Angeles ordinance and website for information regarding exemption eligibility. 

Zoom is unable to provide tax advice but if you feel that you qualify for exemption, please download the CUT exemption form as issued by the City of Los Angeles Department of Finance on the City's website.  

https://finance.lacity.gov/sites/g/files/wph1721/files/2021-04/CUTexemption.pdf  

Once completed and signed, please upload the certificate to this site and it will be reviewed and approved. No other document will be accepted to document your exemption other than the required City of Los Angeles form.

• DR 0160
• DR 0562
• City Issued Tax Exemption Form

• CERT-119
• CERT-134

• FR-164 (Upload document)
• FR-300 (Upload document)
• FR-551 (Upload document)
• District of Columbia issued exemption certificate (Upload document)

• Form DR-14 (Preprinted form from Florida that requires to be uploaded)

• Form ST-5
• State-Issued Form ST-USC-1 (Letter of Authorization - Must be uploaded)

Under Hawaii tax law, there are no general excise tax exemptions regardless of your federal or other state tax exemption status. As a result, Hawaii does not issue tax exemption certificates to tax-exempt organizations, government agencies, or credit unions to exempt their purchases from Hawaii businesses.

If you feel you still qualify for an exemption, please upload your Hawaii approved exemption document for our review and approval.

• Form ST-101

• Chicago Rental Tax Exemption Form
• Illinois Record of Tax Exemption STAX Form (Preprinted document that contains your exemption Number starting with E - Requires Upload)

• Form ST-105
• Form NP-1 (Preprinted Nonprofit Sales Tax Certificate issued by the Indiana Dept of Revenue -requires upload)
• Streamlined Sales and Use Tax Form F0003

• Form 31-014
• Streamlined Sales and Use Tax Form F0003

Sales and use tax exemption certificate(s) generally accepted by Zoom in the State of Kansas have an exemption number that starts with "KS" and is generally a preprinted document issued by the state.

• Form PR-78
• Form ST-28
• Streamlined Sales and Use Tax Form F0003

• Form 51A126
• State Issued Exempt Purchaser Certificate
• Streamlined Sales and Use Tax Form F0003

Purchases by nonprofit charitable organizations are generally subject to Louisiana sales tax. Louisiana generally taxes retail sales of tangible personal property and there is not a broad entity-based exemption that applies to nonprofit charitable organizations. 

While Louisiana provides exclusions and exemptions for certain specific nonprofit organizations, most of these exemptions are suspended until 2026.  

If you feel you qualify for a Louisiana sales tax exemption, please review Louisiana Form R-1056 to see if you meet any of the qualifying exemptions. Once completed, it will be reviewed for approval. 

• Form ST-2 and Form ST-5 (submit both forms together)

• State Issued Exemption Certificate (Preprinted Form in Green Ink - Expiration date is 9/30/2027 for non-govt.)

• Form ST-2 and Form ST-5 (submit both forms together)

• Form 3372

• Form ST3

Mississippi

• State Issued Exemption Letter (Preprinted form issued by the state - Please Upload)

• Missouri Issued Sales and Use Tax Exemption Certificate (Upload of Form Required)

While we recognize that Montana does not impose a sales tax under current tax law and that you may be tax exempt for federal purposes, Montana has ruled that most Zoom products and services meet the definition of a telecommunication service subject to their Montana Retail Telecommunication Excise Tax (RTET). The RTET is assessed on two-way transmission of voice, image, data, or other information at a rate of 3.75% of the retail charge and applies to VoIP and conferencing services.

Montana has also ruled that the RTET is imposed on all retail telecommunication services with the only eligible exemption being for wholesale providers who are reselling the telecommunication service. 

Therefore, we are unable to accept your tax exemption request per Montana law.

• Form 13

• State Issued Letter of Exemption (Preprinted from the Nevada Dept of Taxation with an exemption number starting with RCE - Please upload)

While New Hampshire does not impose a sales tax under current tax law, New Hampshire has ruled that certain Zoom products and services meet the definition of a communication service subject to the New Hampshire Communications Services Tax (CST). The CST is assessed on two-way communications services at a rate of 7% of the gross charge and applies to VoIP and certain conferencing services.

Unfortunately, the CST exemption only extends to a narrow group of governmental agencies and political subdivisions and does not extend to non-profit organizations.

• Form ST-4
• Form ST-5
• Streamlined Sales and Use Tax Form F0003

• Nontaxable Transaction Certificate (NTTC)(Preprinted from the New Mexico Department of Taxation & Revenue)
  • For the seller information; please complete as follows: Zoom Communications, Inc. New Mexico Tax CRS number is 03-419237-00-9 and address is 55 Almaden Blvd., San Jose, CA 95113

• ST-119.1 (Most Common form for non-profits - must be completed and signed)
• ST-121
• DTF-801
• DTF-950
• Department of Taxation and Finance Exemption Letter

Purchases made by a nonprofit organization in North Carolina are generally taxable. North Carolina law does not exempt nonprofit organizations from payment of sales and use tax on items they purchase for use.

North Carolina provides a semiannual refund of sales and use tax paid by qualified organizations and institutions on direct purchases of tangible personal property for use in carrying on their nonprofit work but this requires you to request the refund directly from the State of North Carolina.

• State Issued Certificate of Exempt Status (Preprinted with Cert Number that begins with "E-")

• STEC B - Blanket Exemption Certificate 
• Streamlined Sales and Use Tax Form F0003

• State Issued Exemption Letter or Card (Upload of document is required - Starts with EXM)
• 100% Disabled Veteran Sales Tax Exemption Card

• REV-1220 (Form can be completed online or uploaded. Please include your assigned exemption number that begins with “75” when applicable)
• Certificate of Sales Tax Exemption (Pre-printed document issued by the PA Dept of Revenue - Upload is required)

• State Issued Exemption Certificate (Preprinted by RI - Upload is required)

In general, purchases made by nonprofit charitable organizations are subject to tax in South Carolina so there is no applicable exemption they can claim under SC law. 

South Carolina Form ST-9 Exemption Certificate is ineligible to be used by a non-profit to purchase Zoom products. Three requirements must be met when using a ST-9 exemption certificate with one of the requirements being the item being purchased must be resold. Since the purchase is for your own use and not being resold, the ST-9 can't be accepted.

• Form 2040 - Streamlined Sales & Use Tax Certificate of Exemption
  • Link to fillable form: https://sddor.seamlessdocs.com/f/2040
  • Religious organizations (e.g. churches) are NOT exempt from South Dakota sales tax.

•  Sales and Use Tax Exempt Organizations (Preprinted Form with an expiration date of 6/30/2027 - Upload is required)

• Form 01-339 (Back)

• Form TC-721
• Form TC-73

• Form S-3: Purchases for Resale and by Exempt Organizations
• Streamlined Sales and Use Tax Form F0003

Virginia has recently conducted a tax audit of Zoom and determined that the services provided by Zoom meet their definition of communication services that are subject to Virginia Communication Sales Tax - CST and not the Retail Sales Tax. 

As such, Virginia has ruled that the Virginia sales and use tax exemption (typically Form ST-12) does not apply to exempting non-profit organizations from Virginia's communications sales tax. 

The only acceptable form to claim a Virginia tax exemption from Zoom products is Form CT-10, however; you must be a federal or state government agency to qualify for an exemption under this form.

All other documents submitted will be rejected per Virginia law.

The State of Washington does not offer a broad sales tax exemption. 

If you feel you still qualify for a State of Washington sales/use or utility tax exemption, you may submit the following State of Washington forms listed below:

• REV Form 27 0032 (Buyer’s Retail Sales Tax Exemption Certificate)
• REV Form 36 0001 (Sales to Tribes)

•  Streamlined Sales and Use Tax Form F0003

•  Form S-211

•  Streamlined Sales and Use Tax Form F0003