A lot of our customers run candle businesses, and one question comes up every week: do I have to pay sales tax on my supplies? If you make candles, wax melts or reed diffusers to sell, you may qualify for a sales tax exemption on the wax, wicks, fragrance oils and jars that go into them. This page explains how it works with us, which states we collect in, and what paperwork you need.
The short version
We only collect sales tax on orders shipping to Illinois, because that’s where our warehouse is. If your order ships anywhere else in the US, we don’t charge you sales tax at checkout, so there’s nothing to send us right now.
If you ship to Illinois and you’re a reseller, a nonprofit or a government agency, upload your exemption certificate to your account once. After we approve it, tick the Tax Exemption box at checkout and the sales tax comes off, including tax on shipping.
Heads up: that could change. Online sellers have to register in a state once their sales there pass a certain level, so as we grow we may start collecting in more states. If that happens in your state, we’ll email you before it kicks in.
Who qualifies for a sales tax exemption?
- Candle and home fragrance businesses. If you sell what you make, the supplies that end up in the finished product can usually be bought tax-free with a resale certificate. Think candle wax, wicks, fragrance oils, dyes, jars, tins and lids.
- Nonprofits. Charities, churches and schools that hold a state exemption number can often buy tax-free for the organization’s own use.
- Government agencies. Federal, state and local government purchases are generally exempt.
One catch that trips people up: a resale certificate covers what you resell, not what you use. Thermometers, pouring pitchers, heat guns and other tools you keep in your workshop are usually taxable, even for a registered business.
What we need from Illinois buyers
For orders shipping to Illinois, we need a completed Illinois Form CRT-61 (Certificate of Resale). Illinois also accepts the MTC uniform certificate, as long as it shows your Illinois account ID or resale number. Either way, it should include:
- Scented Supplies Inc as the seller
- Your business name and address
- Your Illinois account ID or resale number
- A note that it’s a blanket certificate (so it covers all your future orders)
- Your signature, email, phone number and the date
Not based in Illinois but shipping to an Illinois address? You can register for an Illinois resale number through MyTax Illinois. If you have no other ties to Illinois, you won’t have to file returns with it.
Illinois nonprofits and government agencies should send a copy of their Illinois exemption letter showing their “E” number. Federal agencies can send a purchase order or a letter on official letterhead.
Illinois asks sellers to refresh blanket certificates at least every three years, so when yours is due we’ll ask you to upload a new one to your account.
Download the right form
Please upload one of these certificates, not your sales tax permit or seller’s license. A permit or license shows you’re registered to collect tax, but it isn’t a resale certificate, so we can’t approve it on its own.
- Illinois Form CRT-61 (Certificate of Resale). Best choice for orders shipping to Illinois.
- MTC Uniform Sales & Use Tax Resale Certificate. Also accepted for Illinois, as long as you include your Illinois account ID or resale number.
- Streamlined Sales Tax (SST) Certificate of Exemption. For the 24 Streamlined states. Illinois isn’t one of them, so use CRT-61 or MTC for Illinois orders.
How to send us your certificate
- Log in or create an account. Your sales tax exemption is tied to your account, so make sure the business name matches your certificate.
- Download and fill out Illinois Form CRT-61 or the MTC certificate, then save it as a PDF or photo. Don’t upload your sales tax permit instead.
- Go to My Account → Tax Exemption, tick I want to claim tax exemption, enter your name and the reason (for example, “resale” or “nonprofit”), and upload your certificate. You can also do this at checkout by ticking the Tax Exemption box.
- We review it, usually within a couple of business days. Your exemption status shows in your account, so you can see when it’s approved.
- From then on, tick the Tax Exemption box at checkout whenever you’re logged in, and the sales tax comes off your order.
Until your certificate is approved, orders are charged sales tax as normal.
Sales tax exemption rules in other states
Even though we only collect in Illinois today, it’s worth knowing which forms your state takes. You’ll need them for other suppliers, and for us if we register in your state later.
There are two multistate forms that save a lot of paperwork:
- SST certificate. The Streamlined Sales Tax Certificate of Exemption works in the 24 states that are part of the Streamlined agreement.
- MTC certificate. The Multistate Tax Commission Uniform Sales & Use Tax Resale Certificate is accepted in most other states, though many add their own conditions. Read the state notes on the form before you use it.
A handful of states, including New York, Massachusetts, Virginia and Louisiana, only take their own forms.
State-by-state sales tax exemption forms
Click your state for its official tax department site, where you can download forms and check the current rules.
| State | State form or requirement | Takes SST form? | Takes MTC form? | State tax site |
|---|---|---|---|---|
| Alabama | ST-EX-A1 or sales tax license | No | Yes | Alabama tax site |
| Alaska | No statewide sales tax (some cities tax) | No | Yes | Alaska tax site |
| Arizona | Form 5000A | No | Yes | Arizona tax site |
| Arkansas | ST-391 | Yes | Yes | Arkansas tax site |
| California | CDTFA-230 | No | Yes | California tax site |
| Colorado | DR 0563 | No | Yes | Colorado tax site |
| Connecticut | CT Resale Certificate | No | Yes | Connecticut tax site |
| Delaware | No sales tax | — | — | Delaware tax site |
| District of Columbia | OTR-368 | No | No | District of Columbia tax site |
| Florida | Annual Resale Certificate | No | Yes | Florida tax site |
| Georgia | ST-5 | Yes | Yes | Georgia tax site |
| Hawaii | G-17 | No | Yes | Hawaii tax site |
| Idaho | ST-101 | No | Yes | Idaho tax site |
| Illinois (we collect here) | CRT-61 | No | Yes | Illinois tax site |
| Indiana | ST-105 | Yes | No | Indiana tax site |
| Iowa | 31-014 | Yes | Yes | Iowa tax site |
| Kansas | ST-28A | Yes | Yes | Kansas tax site |
| Kentucky | 51A105 | Yes | Yes | Kentucky tax site |
| Louisiana | State resale certificate | No | No | Louisiana tax site |
| Maine | State resale certificate | No | Yes | Maine tax site |
| Maryland | State resale certificate | No | Yes | Maryland tax site |
| Massachusetts | ST-4 | No | No | Massachusetts tax site |
| Michigan | Form 3372 | Yes | Yes | Michigan tax site |
| Minnesota | ST3 | Yes | Yes | Minnesota tax site |
| Mississippi | Valid MS sales tax permit | No | No | Mississippi tax site |
| Missouri | Form 149 | No | Yes | Missouri tax site |
| Montana | No sales tax | — | — | Montana tax site |
| Nebraska | Form 13 | Yes | Yes | Nebraska tax site |
| Nevada | State resale certificate | Yes | Yes | Nevada tax site |
| New Hampshire | No sales tax | — | — | New Hampshire tax site |
| New Jersey | ST-3 or ST-3NR | Yes | Yes | New Jersey tax site |
| New Mexico | NTTC (Type 2) | No | Yes | New Mexico tax site |
| New York | ST-120 | No | No | New York tax site |
| North Carolina | E-595E | Yes | Yes | North Carolina tax site |
| North Dakota | SFN 21950 | Yes | Yes | North Dakota tax site |
| Ohio | STEC B | Yes | Yes | Ohio tax site |
| Oklahoma | SST or MTC certificate | Yes | Yes | Oklahoma tax site |
| Oregon | No sales tax | — | — | Oregon tax site |
| Pennsylvania | REV-1220 | No | Yes | Pennsylvania tax site |
| Rhode Island | State resale certificate | Yes | Yes | Rhode Island tax site |
| South Carolina | ST-8A | No | Yes | South Carolina tax site |
| South Dakota | SST or MTC certificate | Yes | Yes | South Dakota tax site |
| Tennessee | TN resale certificate | Yes | Yes | Tennessee tax site |
| Texas | 01-339 | No | Yes | Texas tax site |
| Utah | TC-721 | Yes | Yes | Utah tax site |
| Vermont | S-3 | Yes | Yes | Vermont tax site |
| Virginia | ST-10 | No | No | Virginia tax site |
| Washington | Reseller permit | Yes | Yes | Washington tax site |
| West Virginia | SST certificate | Yes | No | West Virginia tax site |
| Wisconsin | S-211 | Yes | Yes | Wisconsin tax site |
| Wyoming | SST certificate | Yes | No | Wyoming tax site |
Form names and multistate acceptance are based on Avalara’s state-by-state guide to resale certificates. States change their rules from time to time, so always check with the state before relying on a form.
Common questions
Do I need to send a certificate with every order?
No. You upload it once. After it’s approved it stays on your account, and you just tick the Tax Exemption box when you check out.
I’m not in Illinois. Am I paying sales tax?
Not with us, at least for now. Depending on your state, you might owe use tax on purchases you didn’t pay sales tax on, unless they were for resale. Your accountant can tell you if that applies.
Can I use my certificate for personal orders?
No. It only covers purchases for your business or organization, and you’re the one responsible for using it correctly.
I paid tax on an order before my certificate was approved. Can I get it back?
Reach out and we’ll take a look. In some cases you can also claim it back from the state directly.
Can you tell me if I qualify?
We’re candle people, not accountants, so we can’t give tax advice. Your state tax department or a tax professional can confirm what you qualify for.
Still have a question? Get in touch and a real person on our team will get back to you. And if you’re stocking up, take a look at our candle making supplies.
