Sellers must keep exemption certificates in their records for three years. If the purchaser doesnʼt provide the seller with a properly completed exemption certificate, the seller must collect sales tax.

The seller or lessor must retain this certificate for at least four years from the date of the exempt sale to which the certificate applies. IMPORTANT: DO NOT RETURN THIS FORM TO THE PA DEPARTMENT OF REVENUE. 4.

With few exceptions, the sale of products and services in South Dakota are subject to sales tax or use tax. One exception is the sale or purchase of a motor vehicle which is subject to the motor vehicle excise tax.

South Dakota charges a 4% excise sales tax rate on the purchase of all vehicles. In addition, for a car purchased in South Dakota, there are other applicable fees, including registration, title, and plate fees.

Montana does not have a sales tax exemption certificate. If you're a Montana resident working or shopping in a state with a sales tax, and want to know about that state's rules for exempting nonresidents from the tax, contact that state's Department of Revenue.

North Dakota does not list an expiration period on its resale certificates, thus it would appear that a blanket certificate would be valid until revoked in writing.

Exemption certificates do not expire unless the information on the certificate changes. But we recommend updating exemption certificates every three to four years. Below is a list of most nontaxable items. An exemption certificate or other documentation may be required.