Form F0003 - Certificate Of Exemption (Page 4 of 11) in pdf

Multistate Purchasers: The purchaser should enter its headquarters address as its business

address.

4. Type of business: Circle the number that best describes your business or organization. If

none of the categories apply, circle number 20 and provide a brief description.

5. Reason for exemption: Circle the exemption that applies to you or your business and enter

the additional information requested for that exemption. If the member state that is due tax on

your purchase does not require the additional information requested for the exemption reason

code circled, enter “NA” for not applicable on the appropriate line. If an exemption that is not

listed applies, circle “M Other” and enter an explanation. The explanation for “M Other” must

include a clear and concise explanation of the reason for the exemption claimed. Some more

common exemptions that may be listed as explanation could be: interstate carrier for hire,

qualified air pollution equipment, enterprise zone, etc.

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 may not be 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 that state’s exemptions.

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. (The reason code ID # in Section 5 is not required for the

exemption certificate to be fully completed.);

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, such as a charitable organization), 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. If a business purchaser claims a multiple points of use exemption reason code (note that

effective dates for this exemption may vary by state) as provided under Section 312 of the

SSUTA, and the items being purchased are not tangible personal property other than computer

software;

5. You do not fraudulently fail to collect the tax due; or

F0008

7/23/07

Form F0003 - Certificate Of Exemption Page 4

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