Sales tax for trade accounts
Sales tax is the least colorful part of lighting. Here's the short version.
Where we charge sales tax
We charge sales tax only on orders that ship to these 11 states:
Colorado · Connecticut · Florida · Illinois · Kansas · Maryland · Massachusetts · Minnesota · New Jersey · New York · Tennessee
These are the states where we're registered to collect tax. Orders that ship anywhere else don't get sales tax from us at all. It goes by where the order ships, not where your office is.
Do I need to send anything?
Your orders ship outside those 11 states: No. There's nothing to send, and you can skip the tax question on the application.
Your orders ship to one of the 11 and you buy to resell: Send that state's resale certificate. Once it's on file, we take sales tax off your orders to that state.
No sales tax permit? A resale certificate needs a permit number, so sales tax applies like on any order. Your trade pricing works either way.
Your trade approval isn't affected, but we can't take sales tax off any order until we have your signed, current certificate on file. Orders placed before then include sales tax.
Which form for which state
| State | Form | Get the form |
|---|---|---|
| Colorado | DR 0563 | Download |
| Connecticut | Connecticut Resale Certificate (inside publication IP 2009(15)) | Download |
| Florida | DR-13 Annual Resale Certificate, current year | Florida Dept. of Revenue |
| Illinois | CRT-61, with your Illinois account ID | Download |
| Kansas | ST-28A | Download |
| Maryland | Blanket Resale Certificate, with your Maryland number | Download |
| Massachusetts | ST-4 | Download |
| Minnesota | ST3 | Download |
| New Jersey | ST-3 (based outside New Jersey: ST-3NR) | ST-3 · ST-3NR |
| New York | ST-120 | Download |
| Tennessee | Certificate of Resale from TNTAP, or the Streamlined Sales Tax form | TNTAP · Streamlined |
Florida: the state issues your DR-13. Download it from your Florida Department of Revenue account.
The multistate (MTC) resale form works in most of these states. Send the state's own form for Florida, Massachusetts and New York, where it doesn't.
How to fill it in
Every state's form looks a little different, but most ask for the same things.
- Buyer (you): your business name, address and type of business.
- Seller (us): Dutton Brown Design, LLC, 1995 Oakcrest Avenue, Roseville, MN 55113.
- What you're buying: "Lighting fixtures and hardware for resale."
- Reason: check the box for resale.
- Your number: your sales tax permit or registration number for that state.
- One order or all of them: if the form asks, pick "blanket." That covers every future order.
- Sign and date it, with your name and title.
Save it as a PDF or take a clear photo of the whole page.
Common mix-ups
A sales tax permit, a registration certificate or a business license is not a resale certificate. Those show you're registered; the resale certificate is the signed form above that tells us you're buying to resell. If you send a permit, we'll ask for the form.
Florida: a new form every year
Florida's DR-13 is good for one calendar year and stops working on December 31. Send us the new one when Florida issues it to keep tax off your Florida orders.
How to send it
- Applying now? Attach it in the upload field on the trade application.
- Already applied? Email it to [email protected] with your business name.
We check every form, usually within a business day, and email you if anything needs fixing.
Quick answers
Do I need a certificate to get approved?
No. Approval and tax are separate. You can be approved and shopping before we ever see a form.
I have a certificate for a state that isn't on the list.
Keep it for your records. We don't charge tax there, so we don't need it.
I ship to more than one of these states.
Send one form for each of those states.
I'm not reselling. Is my organization tax-exempt another way?
Email [email protected] and tell us what kind of exemption you have.
