Sales to the United States Government (Publication 102)
Required Documentation

Documentation required for your records

When you make a tax-exempt sale or lease, be sure to retain documentation clearly showing the transaction is tax-exempt. For sales to the United States (U.S.) government, documentation can include items such as:

• Government purchase orders,
• A copy of a U.S. government credit card or credit card number (see U.S. Government Bank Cards tab to determine if the card qualifies),
• Documents showing direct payment by the U.S. government, and
• Shipping and related documents if there is a question that the merchandise might have been sold directly to an individual in the armed services rather than to the U.S. government.

For sales to incorporated federal instrumentalities not wholly owned by the United States, such as federal reserve banks, federal credit unions, federal land banks, and federal home loan banks, and other entities that fall within Regulation 1614, Sales to the United States and Its Instrumentalities, subdivision (a)(4), the seller should obtain an exemption certificate according to Regulation 1667, Exemption Certificates, in addition to any of the above listed documents that are available.