Fillable Form Tc-721 - Exemption Certificate (Page 2 of 2) in pdf



Commercial Airlines

Telecommunications Equipment,

I certify the food and beverages purchased are by a commercial

Machinery or Software

airline for in-flight consumption; or, any parts or equipment

I certify these purchases or leases of equipment, machinery, or

purchased are for use in aircraft operated by common carriers in

software, by or on behalf of a telephone service provider, have a

interstate or foreign commerce.

useful economic life of one or more years and will be used to enable

or facilitate telecommunications; to provide 911 service; to maintain



Commercials, Films, Audio and Video Tapes

or repair telecommunications equipment; to switch or route

I certify that purchases of commercials, films, prerecorded video

telecommunications service; or for sending, receiving, or transport-

tapes, prerecorded audio program tapes or records are for sale or

ing telecommunications service.

distribution to motion picture exhibitors, or commercial television or



radio broadcasters. If I subsequently resell items to any other

Leasebacks

customer, or use or consume any of these items, I will report any tax

I certify the tangible personal property leased satisfies the following

liability directly to the Tax Commission.

conditions: (1) the property is part of a sale-leaseback transaction;

(2) sales or use tax was paid on the initial purchase of the property;



Alternative Energy

and, (3) the leased property will be capitalized and the lease

I certify the tangible personal property meets the requirements of

payments will be accounted for as payments made under a financ-

Utah Code §59-12-104 and is leased or purchased by or for an

ing arrangement.

alternative energy electricity production facility, a waste energy



production facility, or a facility that produces fuel from alternative

Film, Television, Radio

energy.

I certify that purchases, leases or rentals of machinery or equip-

ment will be used by a motion picture or video production company



Locomotive Fuel

for the production of media for commercial distribution.

I certify this fuel will be used by a railroad in a locomotive engine.



Prosthetic Devices



Research and Development of Alternative Energy

I certify the prosthetic device(s) is prescribed by a licensed

Technology

physician for human use to replace a missing body part, to prevent

I certify the tangible personal property purchased will be used in

or correct a physical deformity, or support a weak body part. This is

research and development of alternative energy technology.

also exempt if purchased by a hospital or medical facility. (Sales of

corrective eyeglasses and contact lenses are taxable.)



Life Science Research and Development Facility



I certify that: (1) the machinery, equipment and normal operating

Out-of-State Construction Materials

repair or replacement parts purchased have an economic life of

I certify this tangible personal property will be shipped out of state

three or more years for use in performing qualified research in Utah;

and will become part of real property located in a state that does not

or (2) construction materials purchased are for use in the construc-

have a sales tax or allow credit for tax paid to Utah.

tion of a new or expanding life science research and development

facility in Utah.



Construction Materials Purchased for Airports

I certify the construction materials are purchased by, on behalf of, or



Mailing Lists

for the benefit of Salt Lake International Airport, or a new airport

I certify the printed mailing lists or electronic databases are used to

owned or operated by a city in Davis, Utah, Washington or Weber

send printed material that is delivered by U.S. mail or other delivery

County. I further certify the construction materials will be installed or

service to a mass audience where the cost of the printed material is

converted into real property owned by and located at the airport.

not billed directly to the recipients.



Agricultural Producer



Semiconductor Fabricating, Processing or

I certify the items purchased will be used primarily and directly in a

Research and Development Material

commercial farming operation and qualify for the Utah sales and

use tax exemption. This exemption does not apply to vehicles

I certify the fabricating, processing, or research and development

required to be registered.

materials purchased are for use in research or development, manufac-

turing, or fabricating of semiconductors.



Tourism/Motor Vehicle Rental



Aircraft Maintenance, Repair and Overhaul Provider

I certify the motor vehicle being leased or rented will be temporarily

used to replace a motor vehicle that is being repaired pursuant to a

I certify these sales are to or by an aircraft maintenance, repair and

repair or an insurance agreement; the lease will exceed 30 days;

overhaul provider for the use in the maintenance, repair, overhaul or

the motor vehicle being leased or rented is registered for a gross

refurbishment in Utah of a fixed-wing, turbine-powered aircraft that

laden weight of 12,001 pounds or more; or, the motor vehicle is

is registered or licensed in a state or country outside Utah.

being rented or leased as a personal household goods moving van.



This exemption applies only to the tourism tax (up to 7 percent) and

Ski Resort

the short-term motor vehicle rental tax (Transportation Corridor

I certify the snow-making equipment, ski slope grooming equipment

Funding – 2.5 percent) – not to the state, local, transit, zoo, hospital,

or passenger rope-ways purchased are to be paid directly with

highways, county option or resort sales tax.

funds from the ski resort noted on the front of this form.



Textbooks for Higher Education



Machinery or Equipment Used by

I certify that textbooks purchased are required for a higher educa-

Payers of Admissions or User Fees

tion course, for which I am enrolled at an institution of higher educa-

I certify that: (1) the machinery or equipment has an economic life

tion, and qualify for this exemption. An institution of higher educa-

of three or more years and will be used by payers of admissions or

tion means: the University of Utah, Utah State University, Utah

user fees (Utah Code §59-12-103(1)(f)); (2) the buyer is in the

State University Eastern, Weber State University, Southern Utah

amusement, gambling or recreation industry (NAICS Subsector

University, Snow College, Dixie State University, Utah Valley Univer-

713); and (3) at least 51 percent of the buyer’s sales revenue for the

sity, Salt Lake Community College, or the Utah System of Technical

previous calendar quarter came from admissions or user fees.

Colleges.

Print Form

Purchaser must provide sales tax license number in the header on page 1.

NOTE TO PURCHASER: You must notify the seller of cancellation, modification, or limitation of the exemption you have claimed.

Questions? Email taxmaster@utah.gov, or call 801-297-2200 or 1-800-662-4335.

IMPORTANT: To protect your privacy, use the "Clear form" button when you are finished.

Clear form

Form Tc-721 - Exemption Certificate Page 2

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