Form Rv-F1306901 - Sales And Use Tax Exempt Entities Or State And Federally Chartered Credit Unions Page 2

Download a blank fillable Form Rv-F1306901 - Sales And Use Tax Exempt Entities Or State And Federally Chartered Credit Unions in PDF format just by clicking the "DOWNLOAD PDF" button.

Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.

Complete Form Rv-F1306901 - Sales And Use Tax Exempt Entities Or State And Federally Chartered Credit Unions with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.

Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.

APPLICATION FOR REGISTRATION FOR SALES AND USE TAX EXEMPT ENTITIES/CREDIT UNIONS - INSTRUCTIONS

Block 1:

Indicate whether this is a new registration for exemption or a registration renewal.

Block 2:

Enter the date your organization was established.

Enter the full legal name of your nonprofit organization or credit union.

Block 3:

Block 4:

Enter your organization or credit union’s complete legal location address.

Enter your organization or credit union’s complete legal mailing address.

Block 5

Block 6:

Enter your organization or credit union’s telephone number, fax number, and e-mail address if you have one. A valid telephone number is

required.

Block 7:

Select the appropriate type of nonprofit or credit union exemption. Describe your entity type (i.e., church, youth club, orphanage, school,

etc.) in “Enter Type of Entity.”

Enter any current or prior FEIN/SSN/SOS and/or exempt account number that your organization or credit union holds.

Block 8:

Block 9:

Describe the activity of your organization or credit union. Attach the required supporting documentation of exemption eligibility as indicated below.

Churches: Submit one of the following: a charter indicating your organization is a church and a copy of the order of worship, by laws, minutes of the last

business meeting, a church bulletin showing the order of worship and exact location of the church, or other evidence stating the existence of the church.

Purchases exempted from sales tax must be for use by the church only and must be paid for by a church check or church funds. Individual

members cannot use the church’s exemption certificate for personal use.

Fire departments/rescue squads: A copy of the charter.

Orphanages, hospitals, homes for the aged, historical properties, libraries, and in-state schools: Government-owned organizations may use the government

exemption form and do not need to qualify. Privately-owned schools: By-laws, organizational minutes, letter from principal stating the school has a Future

Farmers, Beta Club, or 4-H honor clubs. Vocational schools: County or state-owned use the government exemption certificate. Privately-owned must provide a

copy of the charter.

School clubs and out-of-state schools: Letter from principal on school letterhead.

Senior citizen centers, volunteer fire departments, community health councils, community blood banks, organ banks, privately-owned homes for the aged or

orphanages: Copy of the nonprofit charter.

Band booster clubs, Chamber of Commerce, privately-owned daycare or foster care, genealogical society, privately-owned historical property, ministries,

evangelists, PTA, PTO, rescue squad, ROTC, Crimestoppers: Copy of the 501(c)(3) exemption letter with the exact name of the organization, location or mailing

address, or wording including all subordinate or affiliated associates in the body of the letter.

Cemeteries: Copy of the 501(c)(13) exemption.

Youth camps or youth clubs: Copy of charter, minutes, copy of national charter, roster showing all children are under the age of 18.

In-state government agencies: May use a Government issue credit card but not an employee or individual’s credit card. Bill must be issued to and paid

for by the agency. Diner’s Club cards are not permitted. Checks must be issued by the agency.

U.S.O.: Government Exempt Certificate.

Corporation or LLC directly or indirectly owned by a nonprofit entity, organized to preserve or rehabilitate certain historic properties: Submit a letter

requesting the exemption, documenting the nonprofit entity’s ownership and providing a copy of the corporation or LLC’s charter.

Credit Unions: Copy of the Letter of Exemption issued by the National Credit Union Administration or a copy of the Tennessee charter as a credit union.

Block 10:

Identify at least two owners, partners, or officers with whom the entity’s account may be discussed. We must have full names, addresses, and

social security numbers.

Block 11:

One of the persons identified in Block 10 must sign the application form.

Return this application and appropriate supporting documents to the Tennessee Department of Revenue, Taxpayer Services Division, Andrew Jackson

State Office Building, 500 Deaderick Street, Nashville, Tennessee 37242

INTERNET (03-11)

RV-F1306901