Home

Procurement

OSTF

IBM Global Procurement tax forms

Learn about the tax forms for suppliers to enable smooth procurement operations

Tax forms for suppliers

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 provided links. If you have any questions, please call Accounts Payable at 607-429-4848.

 IBM signed W9 IBM signed W9 (IBM Credit LLC)

See also: IRS forms and instructions W9 request for tax payer number form (link resides outside ibm.com)

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 does not currently issue blanket exemption certificates; therefore, all exemption certificates on this website 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 Credit LLC: Resale tax forms

Sales and use tax exemption certificates are required for each individual state or multi-state resale certificates. All purchase orders (POs) should include a note about the Usage Clause.
    Arizona Colorado District of Columbia Florida Indiana Louisiana Maine Massachusetts Mississippi Multijurisdiction New Orleans, LA New Mexico New York Streamline sales tax provision multijurisdiction Virginia Washington



    IBM Corporation: Resale, direct pay and special exemption forms

    Sales and use tax exemption certificates are required for each individual state or multi-state resale certificates. All POs should include a note about the Usage Clause.
      Arizona Colorado Connecticut District of Columbia Florida Hawaii Indiana Illinois Louisiana Maine Massachusetts Mississippi Multijurisdiction New Mexico New Orleans, LA New York Streamline sales tax provision multijurisdiction Virginia Washington
      Exemption certificates

      See PO for taxability:

             Arizona – R&D North Carolina - Enterprise use of software Virginia Data Center Exemption WDC03/04 Virginia Data Center Exemption WDC06 Virginia Data Center Exemption WDC07
      Direct pay certificates

      See PO for taxability:

             New York North Carolina Texas
      Next steps

      Contact the tax department at taxq@us.ibm.com for any questions pertaining to sales and use tax forms.

             Email the tax department