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Sales and use tax exemption certificates--IBM direct pay

Please contact the sales and use tax department for a copy of the certificates.

IBM and IBM Credit LCC exemption certificates

There are three different types of exemption certificates listed on this Web site. They are: IBM Corporation, IBM Credit LLC, and Lenovo. The exemption certificates should only be used for purchases that are exempted by the law or that are intended for resale (lease) by IBM or IBM Credit LLC. IBM Corporation does not currently issue blanket exemption certificates; therefore, all exemption certificates on this Web site refer to individual purchases. If you are a supplier who needs different settings or specific requirements regarding the contents of our exemption certificates, please contact a buyer. Buyer information can be obtained by visiting How to become a supplier.

IBM resale exemptions individual state/multi-state resale certificates

Lenovo resale exemptions individual state/multi-state resale certificates

IBM Credit LLC resale exemptions individual state/multi-state resale certificates.

W-9 tax forms


It is IBM's policy to not pay a supplier for services without obtaining a taxpayer identification number. To prevent a possible delay in payments, suppliers need to fax a completed W-9 form to IBM Accounts Payable at 607-429-4214. This form needs to be sent to IBM for new suppliers as well as suppliers that have any changes to the entity, TIN, or SSN. You can obtain the latest W-9 tax forms by clicking on the side-bar links above. If you have any questions, please call Accounts Payable at 607-429-4848.

Please contact the tax department at taxq@us.ibm.com for any questions pertaining to tax forms.



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