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Police Departments
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Most purchases by city, county, and township police departments are not taxable. To claim the exemption, give the seller a completed Form ST3, Certificate of Exemption.
Purchases by state law enforcement are taxable, unless an exemption applies.
Taxable Purchases
This section describes taxable purchases by police departments.
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Nontaxable Purchases
This section describes nontaxable purchases by police departments.