Uniform Sales & Use Tax Certificate 3/4 Multijurisdiction

Revised 04/12/99, Page 4 of 4

Washington: A.

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.

Wisconsin 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.

22.

Arizona: This certificate is not valid as an exemption certificate. This certificate is for use when making sales of tangible

personal property for resale in the ordinary course of business, pursuant to A.R.S. §42-1328, Burden of proving sale not

at retail.

23.

Florida: This certificate is not valid as an exemption certificate. It is valid as a resale certificate only if it contains the

purchaser’s Florida sales and use tax registration number. A purchaser cannot extend this certificate to sellers for

transactions occurring prior to the date of the purchaser’s registration in Florida. The effective date of the purchaser’s

registration in Florida must be noted on the face of the certificate.

24.

Kentucky: 1.

Kentucky does not permit the use of this certificate to claim a resale exclusion for the purchase of a taxable

service.

This certificate is not valid as an exemption certificate. Its use is limited to use as a resale certificate subject to

the provisions of Kentucky Revised Statute 139.270 (Good Faith).

The use of this certificate by the purchaser constitutes the issuance of a blanket certificate in accordance with

Kentucky Administrative Regulation 103 KAR 31:111.

25.

North Carolina:

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.

Uniform Sales & Use Tax Certificate 3/4 Multijurisdiction - 1999 Page 3