A Handbook of Sales Tax Issues, Chapter 4.

Exemption Certificate Management.

In this fourth article in the Sales Tax Handbook we look at the importance of implementing an exemption certificate management process.  A sound exemption certificate management process needs to address four key items:

  1. Certificate Validation
  2. Certificate Expiration
  3. Certificate Storage
  4. Certificate Capture
This article also reviews the role of resale exemption certificates in drop shipment situations and where to go to understand each state's unique rules in this area.