COVID-19 Penalty Relief: You may ask us to cancel or reduce filing or payment penalties if you have a reasonable cause or are negatively affected by the COVID-19 pandemic. For more information, updates, and resources, see Our Response to COVID-19.
Items that are purchased for resale, lease, or rental to the customer may be purchased exempt from sales tax. Give your supplier a completed Form ST3, Certificate of Exemption. Specify the Resale exemption.
Towels supplied to customers as part of a linen supply service can be purchased exempt for resale. Give your supplier a completed Form ST3, Certificate of Exemption. Specify the Resale exemption.
If you launder your own towels, you may buy the water, soap, bleach, and other materials used to launder the towels exempt from sales tax. Specify the Other exemption and write in materials to provide taxable services.