Register Contracts
This online service is for use by designated exempt entities only. It will generate exemption certificates to be distributed by the exempt entity to contractors and subcontractors.

Designated exempt entities awarding construction contracts may issue special exemption certificates to contractors and subcontractors, allowing them to purchase, or withdraw from inventory, building materials for the contract free from sales tax.

Nonprofit hospitals are NOT
designated exempt entities for this purpose.

This special exemption certificate will also allow a manufacturer of building materials to consume materials in the performance of a construction contract with a designated exempt entity, without owing tax on the fabricated cost of those materials.

Choose from the links below to learn more.

Designated exempt entities

Detailed Information

Items that remain taxable

Department Rule

Contractors Guide informational booklet

This page was updated 09/25/07.