INSTRUCTIONS REGARDING UNIFORM SALES & USE TAX CERTIFICATE
In order to comply with the majority of state and local sales tax law requirement, the seller must have in its files a properly executed exemption certificate from all of its customers who claim a sales tax exemption. If the seller does not have this certificate, it is obliged to collect the tax for the state in which the property or service is delivered.
If the buyer is entitled to sales tax exemption, the buyer should complete the certificate and send it to the seller at its earliest convenience. If the buyer purchases tax free for a reason for which this form does not provide, the buyer should send the seller its special certificate or statement.
2) : This certificate may be used only when making purchases of tangible personal property for resale in the ordinary course of business, and
not for any other statutory deduction or exemption.
3) : a) This certificate in not valid as an exemption certificate. Its use is limited to use as a resale certificate subject to the provisions of
Title 18, CA Code of Reg., Sec. 1668 (Sales and Use Tax Regulation 1668, Resale Certificate).
b) By use of this certificate, the purchaser certifies that the property is purchased for resale in the regular course of business in the
form of tangible personal property, which includes property incorporated as an ingredient or component part of an item
manufactured for resale in the regular course of business.
c) When the applicable tax would be sales tax, it is the seller who owes that tax unless the seller takes a timely and valid certificate
in good faith.
d) A valid resale certificate is effective until the issuer revokes the certificate.
4) The states of and do not permit the use of this certificate to claim a resale exemption for the purchase of a for resale.
7) : The Department will allow purchasers to use the Multistate Tax Commission’s Uniform Sales and Use Tax Certificate Multijurisdiciton.
However, the use of this uniform certificate must be used in conjunction with the telephonic or electronic authorization number method described in paragraph (3) (b) or (c) of rule SUT FAC 12A-1.039.
: Use of this certificate in Illinois is subject to the provision of 86 Ill. Adm. Code Ch.I, Sec. 130.1405. Illinois does not have an exemption on sales of property for subsequent lease or rental, nor does the use of this certificate for claiming resales purchases of services have any application in Illinois. The registration number to be supplied next to Illinois on page 1 of this certificate must be the Illinois registration or resale number; no other state's registration number is acceptable.
14): Effective for 3 years unless a less period is mutually agreed to and stated on this certificate. Covers all exempt transfers when accepted by the seller in "good faith" as defined by Michigan statute.
: Purchasers who improperly purchase property or services sales tax free using this certificate may be required to pay the tax, interest,
additions to tax or penalty. Even if property is delivered outside Missouri, facts and circumstances may subject it to Missouri tax, contrary to the second sentence of the first paragraph of the above instructions.
: A blanket certificate is valid 3 years from the date of issuance.
: This certificate is not valid as an exemption certificate or if signed by a person such as a contractor who intends to use the property. Its use is subject to G>S> 105-164.28 and any administrative rules or directives pertaining to resale certificates.
: This certificate is not valid as an exemption certificate. It is valid as a resale certificate only if it contains the purchaser’s Pennsylvania Sales and Use Tax eight-digit license number, subject to the provisions of 61 PA Code§32.3.
: Items purchased for resale must be for resale within the geographical limits of the U.S., its territories and possessions.
: Blanket resale certificates must be renewed at intervals not to exceed four years. This certificate may be used to document exempt sales of "chemicals to be used in processing an article to be produced for sale". Buyer acknowledges that the misuse of the
resale privilege claimed on the certificate is subject to the legally prescribed penalty of fifty percent of the tax due, in addition to the tax,
interest, and any other penalties imposed by law.
Allows this certificate to be used to claim a resale exemption only. It does not permit this certificate to be used to claim any other
type of exemption.
GC Revised 9/2009