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DR 5002 - Declaration of Wholesale or Entity Sales Tax Exemption

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This form may be used to document eligibility for certain sales tax exemptions. It may be applied to multiple purchases by the same purchaser claiming the same exemption. Do not send this form to the Department.

A purchaser may complete this form and give it to the seller as part of claiming a sales tax exemption. A seller generally has the burden of proving that an otherwise taxable sale was properly exempted. A seller may:

  • Accept this form as part of its due diligence in verifying the purchaser’s eligibility for a sales tax exemption; or
  • Obtain and retain this information in its records in another format, including the Uniform Sales & Use Tax Resale Certificate developed by the Multistate Tax Commission.