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MANUFACTURING FACILITY FOR NEW OR EXPANDING OPERATIONS

SalesTax License No. _____________________

I certify that the machinery and equipment purchased is for use in new or expanding operations related to the manufacturing process.

The machinery and equipment will be used in a Utah manufacturing facility described within the SIC Codes of 2000-3999 or scrap

recyclers. A SEPARATE EXEMPTION CERTIFICATE MUST BE PRESENTED FOR EACH SUBSEQUENT PURCHASE, AT THE

TIME OF PURCHASE.

MANUFACTURING FACILITY FOR NORMAL OPERATING REPLACEMENTS SalesTax License No. _____________________

I certify that the machinery and equipment purchased after June 30, 1998, is for normal operating replacements. The machinery and

equipment will be used in a Utah manufacturing facility described within the SIC Codes of 2000-3999 or scrap recyclers, and does not

include repairs or maintenance. A SEPARATE EXEMPTION CERTIFICATE MUST BE PRESENTED FOR EACH SUBSEQUENT

PURCHASE, AT THE TIME OF PURCHASE.

TOURISM/MOTORVEHICLE RENTALTAX EXEMPTION

I certify that the motor vehicle being leased or rented will be temporarily used to replace a motor vehicle that is being repaired pursuant

to a repair or an insurance agreement; that the lease will exceed 30 days; that the motor vehicle being leased or rented is registered for a

gross laden weight of 12,001 pounds or more; or, that the motor vehicle is being rented or leased as a personal household goods

moving van. This exemption applies only to the tourism tax and the short term motor vehicle rental tax (Transportation Corridor

Funding) -not to the state, local, transit, zoo, or resort sales tax.

HOME MEDICAL EQUIPMENT

I certify that the medical equipment purchased is eligible for payment under Title 18 or Title 19 of the federal Social Security Act, is

prescribed or authorized by a licensed physician for the treatment of a medical illness or injury or as necessary to mitigate an

impairment resulting from illness or injury, and will be used exclusively by the person for whom it was prescribed.

SALES OF SPAS OR

SAUNAS ARETAXABLE.

PURCHASES OF CONSTRUCTION MATERIALS FOR SCHOOLS OR RELIGIOUS AND CHARITABLE ORGANIZATIONS

I certify that the construction materials purchased are purchased on behalf of a public elementary or secondary school or religious or

charitable organization. I further certify that the purchased construction materials will be installed or converted into real property owned

by the school or religious or charitable organization.

Name of school or religious or charitable organization: _____________________________________________________________

Name of project: _________________________________________________________________________________________

EXEMPTION FOR UTAH STATE AND LOCAL GOVERNMENTS AND PUBLIC ELEMENTARY AND SECONDARY SCHOOLS

SalesTax License No. _____________________

I certify that the tangible personal property or services purchased are to be paid directly with funds from the entity noted on the front

page of this form and will be used in the exercise of that entity's essential functions. If the purchaser noted on the front page of this form

is a Utah state or local government, I certify that these construction materials will be installed or converted into real property by

employees of this government entity. If the purchaser noted on the front page of this form is a public elementary or secondary school, I

certify that these construction materials will be installed or converted into real property owned by this school.

“Directly” does not

include per diem, entity advances, or similar indirect payments. This exemption certificate must be completed by an individual

authorized to sign a purchase order for the school.

UNITED STATES GOVERNMENTAL EXEMPTION

I certify that the tangible personal property or services purchased are to be paid directly with funds from the entity noted on the front

page of this form and will be used in the exercise of essential governmental functions.

“Directly” does not

include per diem, entity

advances, or similar indirect payments. This exemption certificate must be completed by an individual authorized to sign a purchase

order for that entity.

SKI RESORT EXEMPTION

SalesTax License No. _____________________

I certify that the snowmaking equipment, ski slope grooming equipment or passenger tramways purchased are to be paid directly with

funds from the ski resort noted on the front page of this form.

MUNICIPAL ENERGY SALES AND USETAX EXEMPTION

I certify that the natural gas or electricity purchased: is for resale; is prohibited from taxation by federal law, the U.S. Constitution, or the

Utah Constitution; is for use in compounding or producing taxable energy; is subject to tax under the Motor and Special Fuel Tax Act; is

used for a purpose other than as a fuel; is used by an entity exempted by municipal ordinance; or is for use outside a municipality

imposing a municipal energy sales and use tax.

The normal sales tax exemptions under Utah Code Section 59-12-104 do not

apply to the Municipal Energy Sales and UseTax.

To be valid this certificate must be filled in completely, including a check mark in the proper box.

Please sign, date and, if applicable, include your license or exemption number.

DO NOT SEND THIS CERTIFICATE TO THE TAX COMMISSION

NOTE TO VENDOR -- Keep this certificate on file since it must be available for audit review.

NOTE TO PURCHASER: -- Keep a copy of this certificate for your records. You are responsible to notify the vendor of cancellation,

modification, or limitation of the exemption you have claimed.

If you need an accommodation under the Americans with Disabilities Act, contact the Tax Commission at (801) 297-3811 or TDD (801) 297-3819. Please

allow three working days for a response.

Form Tc-721 - Exemption Certificate (Sales, Use, Tourism, And Motor Vehicle Rental Tax) Page 2

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