How do I close my sales and use tax account?
You can contact us through
MyTaxes or by sending a letter with the closing date and the reason you are requesting the account be closed.
How do I get a copy of my sales certificate?
Your Business Registration certificate can also be considered as your sales certificate.
How do I get an exemption certificate?
If your business does not have or does not qualify for a Direct Pay Permit, you can use the
Exemption Certificate (F0003).
How do I request a waiver of penalty?
You can submit a letter or web notice through
MyTaxes requesting a penalty waiver.
You must include the reason you are requesting the waiver.
Is a contractor working on a school building project required to pay sales tax?
Effective July 1, 2026 under
HB 4028, purchases of services and building materials that are going to be installed in a public school facility are exempt from State, local, and municipal sales tax.
This means the service or material must be directly used or consumed in the construction, alteration, repair or improvement of a new or existing public school facility in order to qualify for the exemption.
Taxpayers can present an
Exemption Certificate (F0003) at the time of purchase or get a refund of the sales tax paid with form
CST-240.
No use tax would be due so long as records indicate the materials were used in the intended manner.
Where's my refund?
We have 90 days to review and process all refund requests. If it has been longer than 90 days, please contact the sales tax unit.
Why am I still showing a balance due on MyTaxes when I have already made the payment?
Payments can take up to two business days to reflect as paid on
MyTaxes.
Why can’t future periods be automatically available?
Periods are made available on the first of each month based on your current filing frequency.