Note: The content in this article is applicable to the UNITED STATES only.
Submitting Tax-Exempt Documentation
You may fax or email your exemption certificates to Dell’s Tax Department. Clearly mark the certificate with your Dell customer number and email to Tax_Department@dell.com or fax to 1-800-433-9023.
Notes:
- Include your customer number and email address on your fax cover sheet.
- Once validated, the exemption is tied to that customer number.
Required Sales Tax Forms
Generally, Dell requires a copy of the "Bill To" customer's State Sales Tax Exemption certificate or Resale Certificate for the "Ship To" state.
Some states provide blank forms that must be presented to a vendor, while others have state-issued letters or certificates.
Note: It depends on the type of exemption being claimed and the state in question what form is needed, or whether a certificate is required at all.
Check the respective state's website for sales tax forms: https://taxadmin.org/state-tax-forms/
Notes:
- Business permits, business licenses, certificates of authority, sales tax returns, sales tax numbers, or IRS income-tax exemption letters are not state sales tax exemption certificates.
- Sales/use tax is regularly a destination charge, determined by the ship-to state. (Exceptions do apply.)
- Thus, exemptions to such tax are based on the ship-to address and/or state.
- There may be additional requirements, depending on the exemption or state in question that the purchaser should take under consideration.
Claiming Tax Exemptions
Not all points mentioned below may apply to your state's certificate, nor is the list all-inclusive. Be sure to complete all entries on the form, which helps to ensure that your exemption is claimed.
Reference your customer number and email address on your cover sheet.
- Seller Information: Dell Marketing L.P.
- Describe PROPERTY PURCHASED as COMPUTER EQUIPMENT AND/OR SOFTWARE.
- Indicate the PURCHASER'S NAME as your COMPANY/ORGANIZATION'S NAME.
(The bill-to name on your order or invoice must be the same name of the purchaser on the exemption documentation. When applicable, indicate you have a "doing business as" company name.)
Keep in mind the following information if you are filling out the form for these types of exemptions:
Resale: Include RESELL OF COMPUTER EQUIPMENT AND/OR SOFTWARE or INTEGRATE COMPUTER EQUIPMENT AND/OR SOFTWARE as part of your nature of business.
Notes:
- Drop-shipments: Some states only exempt a reseller if they register in their state and/or provide specific documentation to the vendor; otherwise, the resale exemption is considered invalid.
- There should be a correlation between the items purchased from Dell and the nature of business of the purchaser as stated on the certificate.
- Resellers must fill out a resale certificate. Each state has a state form or a multistate certificate to complete.
Exempt Organizations:
Nonprofits are not necessarily exempt from state sales tax, although they may be exempt from federal income tax. States have specific requirements on what documentation is needed when claiming such an exemption.
Notes:
- Include supporting documentation regarding your exemption from state sales tax, such as state-issued letters.
- Providing a copy of your sales tax permit, certificate of authority, sales tax return, sales tax number, or IRS exemption letter is not sufficient documentation of exemption.
Manufacturing:
Indicate how the computer equipment is used in your manufacturing process.
Note: Some states exempt from tax, or tax at a reduced rate, equipment used in certain manufacturing processes. In many instances, the machinery must be used directly in manufacturing. States have specific forms for this type of exemption. A multijurisdiction form is not valid documentation for this type of exemption.
Diplomats and Missions:
Exemptions are allowed, according to the U.S. Department of State, to certain foreign government personnel and offices under the authority of the Foreign Missions Act (22 USC 4301 et seq.)
Fax a copy of the card, front and back, to the number listed above.
Notes:
- Some cards have restrictions on tax-free purchases and are not transferable. Only the person whose photograph appears on the front side of the card may use it.
- Additional information may be obtained on the Diplomatic Tax Exemptions website.
- Mission tax exemption cards are issued to embassies, consulates, and international organizations for official purchases only and for the sole benefit of the mission identified on the face of the card. All purchases must be made in the name of the mission and paid for by mission check or credit card (not cash or personal check).
Frequently Asked Questions
How Do I Get the State Tax Refund that was Charged when I Ordered Online?
Dell's tax department makes every effort to remove tax before the order is shipped.
However, if the order is shipped before the tax was removed; the tax department processes a credit back to the original form of payment within 3-4 weeks. Feel free to email Tax_Department@dell.com for additional questions regarding your order.
Why does Dell charge Sales Tax?
We cannot speak to the business practices of other companies however Dell is registered in most states and jurisdictions to collect and remit the appropriate sales tax unless the customer supplies us with an exemption certificate. Other Internet retailers may not have nexus in the shipping jurisdiction and therefore do not charge sales tax or require an exemption certificate.