Sales Tax and Exemption FAQs

State Specific Information

Please click on the state name below to access specific questions and answers for each state’s sales tax exemption laws. Please visit your local store to ask any additional questions.

Texas | New Mexico | Oklahoma

Texas

What form do I complete to register my sales tax exemption status with McCoy’s if I am an exempt entity or a contractor working for an exempt entity?

Texas Sales and Use Tax Exemption Certificate

What form do I complete to register my sales tax exemption status with McCoy’s if I am a reseller (includes retailers, installers, manufacturers, contractors)?

Texas Sales and Use Tax Resale Certificate

What form do I complete to register my sales tax exemption status with McCoy’s if I hold an Agriculture Permit?

Texas Agricultural Sales and Use Tax Exemption Certificate

What items qualify for an Agriculture Exemption?

• Generally, items exclusively used in farming/ranching or timber production qualify.
• Items for personal use including safety clothing (gloves, vests/aprons) and items used in a shelter or general barn do not qualify. 
• For a quick overview of items that qualify for Agriculture Exemption, please click here or for a more detailed description, click here. 

If I am an out-of-state reseller, how do I claim sales tax exemption?

A Texas Sales and Use Tax Resale Certificate will need to be completed with the out-of-state permit number added in the Out-of-State Permit Number Field. 

Where can I submit my sales tax exemption documentation?

• You can come into any of our Texas locations to complete an electronic Texas exemption certificate at the time of your purchase.  All of our registers are equipped to capture your exemption information; just let the cashier know you have a qualifying sales tax exemption.

How Do I Apply a Tax Exemption to Online Orders?

Please visit this page for instructions on how to apply your tax exemption when ordering online.

New Mexico

Which Nontaxable Transaction Certificates (NTTC) may I submit to register my exemption status with McCoy’s?

Due to items McCoy’s generally sells and our business activity, only the following NTTCs are applicable:

• Type 2 (Resale)
• Type 6 (Construction Contractor)
• Type 9 (Governmental, 501 (c)(3) Organization, Federal/State Chartered Credit Unions, Indian Tribes)
• Type 15 (Qualified Federal Contractors)

Does McCoy’s accept a Type 5 NTTC?

Because we are a retailer and not a service company, we do not accept a Type 5 NTTC. 

I am an out-of-state retailer in New Mexico, how can I secure an exemption in New Mexico?

For out-of-state buyers, an NTTC-OSB must be secured.  Please contact us at [email protected] to request an NTTC-OSB.

How do I know which NTTC I need and where can I secure one?

For a description of the different types of NTTCs, please click here. To generate an NTTC, please click here to go to the New Mexico Taxpayer Access Point.

Where can I submit my sales tax exemption documentation?

You can visit your local store to submit your sales tax exemption documentation 

How Do I Apply a Tax Exemption to Online Orders?

Please visit this page for instructions on how to apply your tax exemption when ordering online.

What sales tax changes are taking effect July 1st 2021?

Effective July 1, 2021 New Mexico is changing from an origin sourcing model to a destination sourcing model for sales of property and services. For McCoy’s customers, purchases delivered within New Mexico will have the sales tax rate of the delivery address applied instead of the rate in effect at the location where the sale was made. 

What does this mean for in-store customers?

If you are making an in-store purchase from us where you leave with the property, nothing will change! The sales tax rate will remain the location of the McCoy’s store where the property was purchased.

What does this mean for delivery customers?

If you are purchasing from us and having the property delivered to another location, we may ask you for some additional information about the delivery address – specifically the city, county and zip code where the property will be delivered. This is to ensure we can apply the correct sales tax rate to the purchase. 

Where can I find more information?

Please visit the links below for more information from the State of New Mexico on these sourcing changes: 

NM State news alert published 6-28-21 | Checkpoint regulation as amended showing the changes to sourcing rules.

Oklahoma 

What information do I need to submit to register my exemption status with McCoy’s?

A copy of your State issued Sales Tax Permit (Retailers) or Exemption Permit (Disabled Veterans/Exempt Entities), or Agriculture Permit (Farm customers) is needed to register your exemption status with McCoy’s. Exempt Entities (e.g. churches, schools, and non-profits) may also submit their letter from the Oklahoma Tax Commission that verifies their exemption status. 

What information do I need to submit to register my exemption status with McCoy’s if I am a contractor working for an exempt entity?

Documentation indicating the contractual agreement between the contractor and the exempt entity and a copy of the letter issued by the Oklahoma Tax Commission to the exempt entity verifying its exemption. 

Where can I submit my sales tax exemption documentation?

You can visit your local store to submit your sales tax exemption documentation 

How Do I Apply a Tax Exemption to Online Orders?

Please visit this page for instructions on how to apply your tax exemption when ordering online.