NOTICE: All DRS offices will be closed on Monday, January 21st, in observance of Martin Luther King Jr. Day. We will reopen on Tuesday, January 22nd.

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Direct Payment Permit

A direct payment permit allows a business to purchase taxable goods and services without paying tax to the vendor and to remit the correct use tax directly to the DRS.  This process allows businesses the necessary time to accurately determine how much tax to assess on their purchases.

Q&A on Direct Payment Permits

Application for Direct Payment Permit

Direct Payment Permit Holder List

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