Form E-589ci - Affidavit Of Capital Improvement
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2E-589CI
Affidavit of Capital Improvement
12-16
Form E-589CI, Affidavit of Capital Improvement, is generally required to substantiate that a contract, or a portion of work to be performed to fulfill a contract,
is to be taxed for sales and use tax purposes as a real property contract with respect to a capital improvement to real property.
• This affidavit may not be used to purchase building materials, other tangible personal property, or digital property to fulfill a real property contract exempt
from sales and use tax.
• A person who willfully attempts, or a person who aids or abets a person to attempt in any manner, to evade or defeat a tax imposed by the Sales and
Use Tax Laws, or the payment thereof, shall be guilty of a Class H felony. If there is a deficiency or delinquency in payment of any tax due to fraud with
intent to evade the tax, there shall be assessed a penalty equal to 50% of the total deficiency.
Section I. Single Use (Complete this section to issue the affidavit for a single capital improvement.)
A
B
Hired to perform
Owner, Tenant, or Real Property Contractor
Real Property Contractor (General Contractor or Subcontractor)
capital improvement
Address
Address
City
State
Zip Code
City
State
Zip Code
Describe capital improvement to be performed:
Project Name
Project Address (where the work is to be performed)
City
State
Zip Code
I certify that, to the best of my knowledge, this affidavit is accurate and complete and that the transaction described to be performed by the Real
Property Contractor (General Contractor or Subcontractor identified in box “B”) shall be treated as a real property contract with respect to a capital
improvement to real property for sales and use tax purposes.
Signature of Authorized Person:
Title:
Date:
Section II. Blanket Use (Complete this section execute a blanket affidavit.)
C
D
Hired to perform
Real Property Contractor
Real Property Contractor or Subcontractor
capital improvement
Address
Address
City
State
Zip Code
City
State
Zip Code
To be completed by the Real Property Contractor identified in Box C.
I certify that I am a Real Property Contractor who performs capital improvements to real property and all transactions with the real property contractor
(subcontractor) identified in box “D” shall be treated as real property contracts with respect to capital improvements for real property for sales and
use tax purposes.
Signature of Authorized Person:
Title:
Date:
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Parent category: Financial