mtc.gov Uniform Sales & Use Tax Exemption Certificate United States of America : Multi Tax Commission

Name of the Organization : Multi Tax Commission
Type of Facility : Uniform Sales & Use Tax Exemption/Resale Certificate
State : Washington
Country : United States of America

Website : http://www.mtc.gov/Resources/Uniform-Sales-Use-Tax-Exemption-Certificate
Guideline : https://www.statusin.org/uploads/26026-MTCUniform.pdf

MTC Uniform Sales & Use Tax Exemption Certificate

** The Commission has developed a Uniform Sales and Use Tax Certificate that 38 States have indicated is acceptable for use as a “blanket” resale certificate and for similar purposes.

Related : Federal Aviation Administration Replace an Airmen Certificate USA : www.statusin.org/25967.html

** The Certificate itself contains instructions on its use, lists the States that have indicated to the Commission that a properly filled out form satisfies their requirements for a valid resale certificate, and sets forth specific limitations on its use.

** Once you have examined the form, additional questions concerning it may be directed to Elliott Dubin, MTC Director of Policy Research at (202) 650-0300.
** For additional information please review our “Frequently Asked Questions” webpage.

Instructions :
To Seller’s Customers :
** In order to comply with most state and local sales tax law requirements, the Seller must have in its files a properly executed exemption.

** certificate from all of its customers (Buyers) who claim a sales/use tax exemption.
** If the Seller does not have this certificate, it is obliged to collect the tax for the state in which the property or service is delivered.
** If the Buyer is entitled to a sales tax exemption, the Buyer should complete the certificate and send it to the Seller at its earliest
** convenience. If the Buyer purchases tax free for a reason for which this form does not provide, the Buyer should send the Seller its special certificate or statement.

Note :
Alabama :
** Each retailer shall be responsible for determining the validity of a purchaser’s claim for exemption.

Arizona :
** This certificate may be used only when making purchases of tangible personal property for resale in the ordinary course of business, and not for any other statutory deduction or exemption. It is valid as a resale certificate only if it contains the purchaser’s name, address, signature, and Arizona transaction privilege tax (or other state sales tax) license number, as required by Arizona Revised Statutes § 42-5022, Burden of proving sales not at retail.

California :
** This certificate is not valid as an exemption certificate. Its use is limited to use as a resale certificate subject to the provisions of Title 18, California Code of Regulations, Section 1668 (Sales and Use Tax Regulation 1668, Resale Certificate).

** By use of this certificate, the purchaser certifies that the property is purchased for resale in the regular course of business in the form of tangible personal property, which includes property incorporated as an ingredient or component of an item manufactured for resale in the regular course of business.

** When the applicable tax would be sales tax, it is the Seller who owes that tax unless the Seller takes a timely and valid resale certificate in good faith.
** A valid resale certificate is effective until the issuer revokes the certificate.

Colorado, Hawaii, Illinois, and NewMexico :
** These states do not permit the use of this certificate to claim a resale exemption for the purchase of a taxable service for resale.

Connecticut :
** This certificate is not valid as an exemption certificate. Its use is limited to use as a resale certificate subject to Conn. Gen. State §§12-410(5) and 12-411(14) and regulations and administrative pronouncements pertaining to resale certificates.

District of Columbia:
** This certificate is not valid as an exemption certificate. It is not valid as a resale certificate unless it contains the purchaser’s D.C. sales and use tax registration number.

Florida :
** The Department of Revenue no longer accepts out-of-state sales tax exemption certificates.

Georgia :
** The purchaser’s state-of-registration number will be accepted in lieu of Georgia’s registration number when the purchaser is located outside Georgia, does not have nexus with Georgia, and the tangible personal property is delivered by drop shipment to the purchaser’s customer located in Georgia.

Kentucky :
** Kentucky does not permit the use of this certificate to claim a resale exclusion for the purchase of a taxableservice.
** This certificate is not valid as an exemption certificate.
** Its use is limited to use as a resale certificate subject to the provisions of Kentucky Revised Statute 139.270 (Good Faith).
** The use of this certificate by the purchaser constitutes the issuance of a blanket certificate in accordance with Kentucky Administrative Regulation 103 KAR 31 -111

Maine :
** This state does not have an exemption for sales of property for subsequent lease or rental.

Nebraska :
** A blanket certificate is valid for 3 years from the date of issuance.