Form Fr-399 - Qualified High Technology Companies Tax Package Page 21
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32HHH
GOVERNMENT OF THE DISTRICT OF COLUMBIA
OFFICE OF TAX AND REVENUE
CERTIFICATE OF RESALE
OTR-368
DISTRICT OF COLUMBIA SALES AND USE TAX
TO:
FROM:
SELLER
PURCHASER
TRADE NAME (IF ANY)
TRADE NAME (IF ANY)
SELLER’S STREET ADDRESS
PURCHASER’S STREET ADDRESS
CITY
STATE
ZIP CODE
CITY
STATE
ZIP CODE
FEIN
DC CERTIFICATE OF REGISTRATION #
–
I certify that all of the tangible personal property and services purchased from you in connection with this sale are for resale or
rental either in the same form or for incorporation as a material part of other property being produced for resale or rental.
This certificate shall be considered a part of each order we shall give, provided the order contains our DC Certificate of Registration
number and will continue in force until revoked by written notice to you.
AUTHORIZED SIGNATURE
TITLE
DATE
SELLER MUST KEEP THIS CERTIFICATE
INSTRUCTIONS
This certificate is not valid unless it contains the purchaser’s District of Columbia Sales and Use Tax Registration Number. It must
be signed by the owner or authorized officer and must be dated.
If you, as the issuer of the certificate of resale, buy items from the seller that do not qualify for tax exemption, you should advise
the seller to charge the appropriate sales tax on such items. Otherwise, the purchaser is required to report to OTR and pay use tax
directly using the Sales and Use Tax returns (FR-800A (annual), FR-800M (monthly) or FR-800Q (quarterly).
The seller must retain all Certificates of Resale on file to substantiate exemptions in case of an audit of its DC Sales and Use Tax
returns.
To be eligible to use this certificate, purchasers who are located inside or outside the District of Columbia must file DC Form FR-
500, Combined Business Tax Registration Application, with the Office of Tax and Revenue, 1101 4th St., SW, Washington DC
20024 (202-727-4829).
-19-
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