Following sales tax drop ship rules apply to transactions where purchaser buys goods from manufacturer or distributor and ships them directly to customer (end user) and not purchaser's location. Generally bill to on such invoices reflect purchaser company name and ship to reflect customer company name (end user). This rules are listed as general information. Please contact the state directly for the latest up to date drop ship rules.
States that accept other home state exemption certificates:
Alabama (Sales Tax Drop Ship Rules)
Alaska (Sales Tax Drop Ship Rules)
Arizona (Sales Tax Drop Ship Rules)
Arkansas (Sales Tax Drop Ship Rules)
Colorado (Sales Tax Drop Ship Rules)
Connecticut (Sales Tax Drop Ship Rules)
Florida (Sales Tax Drop Ship Rules)
Georgia (Sales Tax Drop Ship Rules)
Idaho (Sales Tax Drop Ship Rules)
Illinois (Sales Tax Drop Ship Rules)
Indiana (Sales Tax Drop Ship Rules)
Iowa (Sales Tax Drop Ship Rules)
Kansas (Sales Tax Drop Ship Rules)
Louisiana (Sales Tax Drop Ship Rules)
Maine (Sales Tax Drop Ship Rules)
Michigan (Sales Tax Drop Ship Rules)
Minnesota (Sales Tax Drop Ship Rules)
Missouri (Sales Tax Drop Ship Rules)
Nebraska (Sales Tax Drop Ship Rules)
New Jersey (Sales Tax Drop Ship Rules)
New Mexico (Sales Tax Drop Ship Rules)
North Carolina (Sales Tax Drop Ship Rules)
North Dakota (Sales Tax Drop Ship Rules)
Ohio (Sales Tax Drop Ship Rules)
Oklahoma (Sales Tax Drop Ship Rules)
South Carolina (Sales Tax Drop Ship Rules)
South Dakota (Sales Tax Drop Ship Rules)
Texas (Sales Tax Drop Ship Rules)
Utah (Sales Tax Drop Ship Rules)
Virginia (Sales Tax Drop Ship Rules)
Washington (Sales Tax Drop Ship Rules)
West Virginia (Sales Tax Drop Ship Rules)
Wyoming (Sales Tax Drop Ship Rules)
States that accept their state form with other state resale number:
Kentucky (Sales Tax Drop Ship Rules)
New York (Sales Tax Drop Ship Rules)
Pennsylvania (Sales Tax Drop Ship Rules)
States that require their own certificate (have to registered in the state to resale):
California (Sales Tax Drop Ship Rules)
Washington DC (Sales Tax Drop Ship Rules)
Hawaii (Sales Tax Drop Ship Rules)
Maryland (Sales Tax Drop Ship Rules)
Massachusetts (Sales Tax Drop Ship Rules)
Mississippi (Sales Tax Drop Ship Rules)
Nevada (Sales Tax Drop Ship Rules)
Rhode Island (Sales Tax Drop Ship Rules)
Tennessee (Sales Tax Drop Ship Rules)
Vermont (Sales Tax Drop Ship Rules)
Wisconsin (Sales Tax Drop Ship Rules)
Please see our exemption certificate forms for appropriate form to use.
Sales Tax Accountants Inc. All Rights Reserved 2011
Legal Disclaimer: This publication is designed to distribute general tax information as a free service to clients and friends of Sales Tax Accountants. The information contained herein is not for resale. Applicable laws and regulations may vary by state and your specific facts or circumstances. Due to the ever-changing nature of laws and regulations, there may be omissions, delays or inaccuracies in the information contained in this article. Therefore, the information herein is not to be considered tax advice nor a substitute for consulting with professionals who are familiar with your particular factual situation. No client, advisory, fiduciary or professional relationship is implied or established. Please contact Sales Tax Accountants consultant to discuss the impact of this information on your particular situation.