How can I request a U.S. sales tax exemption?

If your organization is eligible for a sales tax exemption, you can submit your documentation for review by following the steps below:

1. Add OpenAI as the seller (if applicable)
   Please list OpenAI as the seller on your proof of exemption, if your proof of exemption requires it:
   
   
   OpenAI OpCo, LLC
   1455 3rd Street
   San Francisco, CA 94158
   United States

   ⚠️ Effective January 1, 2026, proof of exemptions must be issued to OpenAI’s new contracting party - OpenAI OpCo, LLC (see above).

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   Certificates issued to OpenAI, L.L.C. will no longer be accepted or valid for transactions occurring on or after January 1, 2026. If you have an existing exemption certificate issued to OpenAI, L.L.C., you will need to re-submit an updated certificate issued to OpenAI OpCo, LLC to maintain your tax-exempt status after this date.

2. Submit your proof of exemption
   Send an email to support@openai.com with an attachment including a copy of your proof of exemption. To help us locate your account quickly, please also include at least one of the following: your organization ID, the invoice number, or the email address associated with your OpenAI account. Note: Please refer to Tips below for a smooth review.
   
   Please also indicate whether the exemption should be applied to an OpenAI API organization or to a ChatGPT subscription. Exemptions can only be processed for existing accounts that have completed billing setup.

3. Once we receive your documentation, we’ll review it and, if it’s approved, apply the exemption prospectively to invoices going forward. Approved exemptions apply only to future invoices and do not automatically apply to past charges. If you have already been charged tax and would like us to review those invoices, please include the specific invoice number(s), the associated organization ID or ChatGPT account email, and the amount(s) in your email, and explicitly request whether you would like (1) a refund only or (2) a refund and a rebilled invoice without tax. Eligibility for credits or refunds is reviewed on a case-by-case basis and may be limited by jurisdiction and timing. When applicable, any approved credit or refund will be processed back to the original payment method. You’ll receive a confirmation email once the exemption has been applied to your account.

Tips for a smooth review

To avoid delays in processing your exemption, please ensure the following:

1. The entity name on the certificate exactly matches the legal entity name on your OpenAI account (including any parent entity references, if applicable).

2. The exemption certificate is for the state and address corresponding to your business address on your OpenAI account.

3. All required fields and checkboxes on the exemption form are completed accurately and legibly.

4. The certificate is signed and dated, if applicable.

5. For reseller exemptions, please include a brief explanation of how you are reselling OpenAI products or services.