Form E-595e - Streamlined Sales And Use Tax Agreement - Certificate Of Exemption Page 3
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4Streamlined Sales and Use Tax Agreement
Certificate of Exemption Instructions
Use this form to claim exemption from sales tax on purchases of otherwise taxable items. The purchaser must
complete all fields on the exemption certificate and provide the fully completed certificate to the seller in order to
claim exemption.
Warning to purchaser: You are responsible for ensuring that you are eligible for the exemption you are claiming.
You will be held liable for any tax and interest, and possibly penalties imposed by the member state due the tax
on your purchase, if the purchase is not legally exempt.
Purchaser instructions for completing the exemption certificate
1. Some purchasers may wish to complete a single certificate for multiple states where they conduct business
and, regularly, make exempt purchases from the same seller. If you do, check the box on the front of the
SSUTA Certificate of Exemption to indicate that you are attaching the Multistate Supplemental form on page 2.
CAUTION: Certificates completed with a multistate supplement may include non-member states of the SST
Governing Board, provided those states have agreed to accept the SSUTA Certificate of Exemption. Both
sellers and purchasers MUST BE AWARE that these additional non-member states may not have adopted
the SSUTA provisions for Direct Mail. Additionally, completion of this certificate in its entirety may not fully
relieve the seller from liability unless non-member states’ requirements have been met.
If you are not attaching the Multistate Supplemental form, enter the two-letter postal abbreviation “NC” in
the boxes provided if you are claiming an exemption from sales and use tax imposed by the State of North
Carolina. If you are claiming an exemption from more than one member state, complete the SSUTA Certificate
of Exemption: Multistate Supplemental form.
2. Single purchase exemption certificate: Check this box if this exemption certificate is being used for a
single purchase. Include the invoice or purchase order number for the transaction.
If this boxed is not checked, this certificate will be treated as a blanket certificate. A blanket certificate
continues in force so long as the purchaser is making recurring purchases (at least one purchase within a
period of twelve consecutive months) or until otherwise cancelled by the purchaser.
3. Purchaser information:
Complete the purchaser and seller information section, as requested.
An
identification number for you or your business must be included. Include your North Carolina sales and
use tax account ID number or North Carolina sales and use tax exemption number, as appropriate. If a
transaction does not require the use of a registration or exemption number, enter the Federal Employer
Identification Number (FEIN) issued to your business, or if no FEIN is required, enter your personal driver’s
license number and the state that it is issued by. Foreign diplomats and consular personnel must enter the
individual tax identification number shown on the sales tax exemption card issued to you by the United States
Department of State’s Office of Foreign Missions.
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 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 “L Other” and enter an explanation.
The explanation for “L Other” must include a clear and concise explanation of the reason for the exemption
claimed.
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