Fillable Form St-587 - Equipment Exemption Certificate (Page 2 of 2) in pdf

ST-587 Equipment Exemption Certificate Instructions

General Information

When is an Equipment Exemption Certificate

Note: A purchase order signed by the purchaser may be used

required?

as an Equipment Exemption Certificate if it contains all of the

previously stated required information.

Generally, an Equipment Exemption Certificate is required for

proof that no tax is due on any sale that is made tax-free as

When is a blanket Equipment Exemption Certificate

a sale of equipment to be used primarily in manufacturing or

used?

assembling of tangible personal property, production agriculture,

The purchaser may provide a blanket Equipment Exemption

graphic arts production, or coal and aggregate mining. The

Certificate to any seller from whom all purchases made are for

purchaser, at the seller’s request, must provide the information

equipment to be used primarily in production agriculture, graphic

that is needed to complete this certificate.

arts production for wholesale or retail sale or lease, or coal and

Who keeps the Equipment Exemption Certificate?

aggregate mining. A blanket certificate can also specify that a

The seller must keep the certificate. We may request it as proof

percentage of the purchases made from the identified seller will

that no tax was due on the sale of the specified equipment.

be exempt. In either instance, blanket certificates should be kept

Do not mail the certificate to us.

up-to-date. If a specified percentage changes, a new certificate

should be provided. Otherwise, all certificates should be updated

Can other forms be used?

at least every three years.

Yes. You can use other forms or statements in place of this

certificate but whatever you use as proof that an exempt sale of

Note: Blanket certificates may not be used for purchases of

equipment to be used primarily in manufacturing or assembling

equipment was made must contain

• the seller’s name and address;

tangible personal property.

• the purchaser’s name and address;

• a description of the property being purchased;

• a statement that the property is being purchased for use

primarily in (1) manufacturing or assembling of tangible

personal property, (2) production agriculture, (3) graphic arts

production, or (4) coal and aggregate mining; and

• the purchaser’s signature and date of signing.

Specific Instructions

Step 1: Identify the seller

Step 5: Identify how you will use this equipment

Provide the seller's name, address, and phone number on the

Complete this step if you are using this form for a one-time

lines provided.

purchase (manufacturers must use this step because blanket

certificates are not accepted for your equipment). Check the

Step 2: Identify the purchaser (lessor)

appropriate box to indicate how the equipment will be used.

Provide the purchaser's (lessor's) name, address, phone

If you are in production agriculture, graphic arts production, or

number, and date of purchase on the lines provided.

You

coal and aggregate mining and wish to issue this as a blanket

must also write the purchaser's identification number on the

certificate, leave this step blank and continue to Step 6.

corresponding line.

Step 6: Blanket Certificate

Step 3: Identify the lessee

Complete this step only if you are using this form as a blanket

If the purchaser is a lessor, provide the lessee's name,

certificate and your primary use is for production agriculture,

address, and phone number on the lines provided.

graphic arts production for wholesale or retail sale or lease, or

If the purchaser is not a lessor, leave this step blank and

coal and aggregate mining.

continue to Step 4.

Check the appropriate box to indicate the type of blanket

Step 4: Identify the equipment you are purchasing

exemption and how the equipment will be used.

(leasing)

Step 7: Sign Below

Equipment includes machinery and repair/replacement parts.

The purchaser must sign and date the form.

Provide the type of equipment and serial number of the

equipment on the lines provided.

Form St-587 - Equipment Exemption Certificate Page 2

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