Form E-599c Purchaser'S Affidavit Of Export North Carolina Department Of Revenue (Page 2 of 2) in pdf

Form E-599c Purchaser'S Affidavit Of Export North Carolina Department Of Revenue Page 2

Page 2

E-599C

Web

1-09

Instructions

1. This affidavit shall be executed by the vendee and when so executed may be accepted by a North Carolina

vendor as authority for exempting from the tax the following sales:

(a) Tangible personal property which is purchased by the vendee solely for export to a foreign country for

exclusive_ use_ or_ consumption_ in_ that_ or_ some_ other_ foreign_ country,_ either_ in_ the_ direct_ performance_

or_ rendition_ of_ professional_ or_ commercial_ services_ or_ in_ the_ direct_ conduct_ or_ operation_ of_ a_ trade_ or_

business.

(b) Tangible personal property purchased by the government of a foreign country for export.

2. If the purposes qualifying the property for exemption are not consummated, the purchaser shall be liable for

the tax which has been avoided by the execution of this affidavit, as well as for applicable interest and penalty

for_nonpayment_of_the_tax.

3. A separate certificate must support each transaction.

4. “Export” shall include the acts of possessing and marshalling such property, by either the seller or the purchaser,

for_transportation_to_a_foreign_country,_but_shall_not_include_devoting_such_property_to_any_other_use_in_North_

Carolina_or_the_United_States.

5. “Foreign country” shall not include any territory or possession of the United States.

6. The following records must be retained by the vendor and/or the vendee for a period of not less than three

years:

(a) Vendors must keep copies of the affidavits, purchase orders, invoices, delivery receipts or other pertinent

records_of_the_transactions.

(b) Vendees must retain duplicate affidavits, copies of purchase orders, invoices, delivery receipts and other

pertinent records which reflect the purchase and export of the property.

Form E-599c Purchaser'S Affidavit Of Export North Carolina Department Of Revenue Page 2