You may fax your tax exemption certificate to our Tax Department at 1-800-433-9023.

	Note:
	Include your customer number and email address on your fax coversheet. Once validated, the exemption will be tied to that customer number.

Generally, Dell requires a copy of the "Bill To" customer's State Sales Tax Exemption certificate or Resale Certificate for the "Ship To" state.
Some states provide blank forms that must be presented to a vendor, while others have state-issued letters or certificates.

	Note:
	It will depend on the type of exemption being claimed and the state in question what form is needed, or whether a certificate is required at all.

Please check the respective state's website for sales tax forms:

http://www.taxadmin.org/fta/link/forms.html

	Note:
	Please note that business permits, business licenses, certificates of authority, sales tax returns, sales tax numbers, or IRS income-tax exemption letters are not state sales tax exemption certificates. Sales/use tax is regularly a destination charge, determined by the ship-to state. (Exceptions do apply.) Thus, exemptions to the tax are based on the ship-to address/state. There may be additional requirements, depending on the exemption/state in question that the purchaser should take into consideration.

Not all points mentioned below may apply to your state's certificate, nor is the list all-inclusive. Please make sure to complete all entries on the form, which helps to ensure that your exemption is claimed.

1. Reference your customer number and e-mail address on your coversheet.
   
   
2. Seller Information: Dell Marketing L.P.
   
   
3. Describe PROPERTY PURCHASED as COMPUTER EQUIPMENT AND/OR SOFTWARE.
   
   
4. Indicate the PURCHASER'S NAME as your COMPANY/ORGANIZATION'S NAME.
   (The bill-to name on your order/invoice must be the same name of the purchaser on the exemption documentation. When applicable, indicate you have a "doing business as" company name.)
   
   
5. Sign and date the form.

Keep in mind the following information if you are filling out the form for these types of exemptions:

• Resale: Include RESELL OF COMPUTER EQUIPMENT AND/OR SOFTWARE or INTEGRATE COMPUTER EQUIPMENT AND/OR SOFTWARE as part of your nature of business.

	Note:
	Drop-shipments: Some states only exempt a reseller if they register in their state and/or provide specific documentation to the vendor; otherwise, the resale exemption is considered invalid. There should be a correlation between the items purchased from Dell and the nature of business of the purchaser as stated on the certificate. Resellers must fill out a resale certificate. Each state has a state form or a multi-state certificate to complete.

• Exempt Organizations:
  Non-profits are not necessarily exempt from state sales tax, although they may be exempt from federal income tax. States have specific requirements on what documentation is needed when claiming such an exemption.

	Note:
	Include supporting documentation regarding your exemption from state sales tax, such as state issued letters. Simply providing a copy of your sales tax permit, certificate of authority, sales tax return, sales tax number, or IRS exemption letter is not sufficient documentation of exemption.

• Manufacturing:
  Indicate how the computer equipment is used in your manufacturing process.

	Note:
	Some states exempt from tax, or tax at a reduced rate, equipment used in certain manufacturing processes. In many instances, the machinery must be used directly in manufacturing. States have specific forms for this type of exemption. A multi-jurisdiction form is not valid documentation for this type of exemption.

• OH Teachers:
  Please provide a copy of the following documentation:
  
  1. Verification of your teaching license or certification signed and dated by your building principal on school letterhead.
     
     
  2. Form STEC U - Sales and Use Tax Unit Exemption Certificate.
     You can print the certificate from the website.

	Note:
	The purchase must be made in the name of the certified teacher to qualify. The certificate should indicate the nature of the exemption. For example, CERTIFIED TEACHER, COMPUTER EQUIPMENT USED PREPARATION OF TEACHING ELEMENTARY OR SECONDARY SCHOOL STUDENTS.

• Diplomats and Missions:
  Exemptions are allowed, according to the U.S. Department of State, to certain foreign government personnel and offices under the authority of the Foreign Missions Act (22 USC 4301 et seq.)
  1. Please fax a copy of the card, front and back, to the number listed above.
     
     
  2. Additional information may be obtained on the website. 

	Note:
	Some cards have restrictions on tax-free purchases and are not transferable. Only the person whose photograph appears on the front side of the card may use it. Mission tax exemption cards are issued to embassies, consulates, and international organizations for official purchases only and for the sole benefit of the mission identified on the face of the card. All purchases must be made in the name of the mission and paid for by mission check or credit card (not cash or personal check).

If your purchases qualify for a state sales tax holiday, your invoice will not reflect tax.

	Note:
	Please note that in most states, a sales tax holiday for computer equipment only applies to consumer purchases, in which case a purchase by a business does not qualify for this tax exemption.

Please refer to the state websites provided (Table 1) for important additional details, including the following information:

• Lists of qualifying (exempt) and non-qualifying (taxable) equipment
• Stipulations on determining the dollar limit
• Time Zone Considerations
• FAQs

As individual states finalize their guidelines, the following table will be updated.

State	Dates	Dollar Limit
Alabama (Some local jurisdictions are not participating)	Aug 7 - 9	$750
Georgia	July 30 - Aug 2	$1,500
Louisiana (Applies to 4% state tax)	Aug 7 - 8	Up to $2,500
New Mexico	Aug 7 - 9	$1,000 (Computers) $500 (Listed Peripherals)
North Carolina	Aug 7 - 9	$3,500
South Carolina	Aug 7 - 9	None
Tennessee	Aug 7 - 9	$1,500
Vermont	Aug 22 only	$2,000
West Virginia	Sept 1 - Nov 30	$5,000 (Energy Star products)

Table 1: 2009 State Sales Tax Holidays

	Note:
	The Missouri Sales Tax Holiday Provision is related to state SALES tax. Dell is registered to collect the vendors use tax and, therefore, cannot participate in the Missouri Sales Tax holiday.