Form E-595e - Streamlined Sales And Use Tax Agreement Certificate Of Exemption - 2015 Page 4
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4Streamlined Sales and Use Tax Agreement
Page 4
E-595E
Certificate of Exemption Instructions - Continued
Web-Fill
6-15
Multistate Purchasers: Attach the SSUTA Certificate of Exemption: Multistate Supplemental form and
indicate the applicable reason for exemption and identification number (if required) for each of the additional
states in which the purchaser wishes to claim exemption from tax.
CAUTION: The exemptions listed are general exemptions most commonly allowed by member states. However,
each state’s laws governing exemptions are different. Not all of the reasons listed may be valid exemptions
in the state in which you are claiming exemption. In addition, each state has other exemptions that are not
listed on this form. To determine what sales and use tax exemptions are allowed in a particular state refer to
the state’s web site or other information available relating to their exemptions.
For information on exemption certificate procedures and exemption number requirements in North Carolina,
see Section 52 of the Sales and Use Tax Technical Bulletins which can be found on the Department’s website
at , or you may contact the Taxpayer Assistance and Collection Center at 1-877-252-3052
(toll free).
Seller: You are required to maintain proper records of exempt transactions and provide those records to Member
states of the SST Governing Board, Inc., when requested. These certificates may be provided in paper or electronic
format. If a paper exemption certificate is not forwarded by the purchaser, but instead the data elements required
on the form are otherwise captured by the seller, the seller must maintain such data and make it available to
Member states in the form in which it is maintained by the seller.
You are relieved of the responsibility for collecting and remitting sales tax on the sale or sales for which the
purchaser provided you with this exemption certificate, even if it is ultimately determined that the purchaser
improperly claimed an exemption, provided all of the following conditions are met:
1. All fields on the exemption certificate are completed by the purchaser or the required information is captured
and maintained;
2. The fully completed exemption certificate (or the required information) is provided to you at the time of sale
or as otherwise provided by Section 317 of the SSUTA;
3. If the purchaser is claiming an entity-based exemption (i.e., an exemption based on who the purchaser is),
the state that would otherwise be due the tax on the sale allows the specific entity-based exemption claimed
by the purchaser if the purchase was made at a sale location operated by the seller within that state;
4. You do not fraudulently fail to collect the tax due; or
5. You do not solicit customers to unlawfully claim an exemption.
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