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BFG TAX EXEMPT FORM INSTRUCTIONS REGARDING UNIFORM SALES & USE TAX CERTIFICATE To Seller’s Customers:


In order to comply with the majority of state and local sales tax law requirements, the seller must have in its files a properly ex- ecuted exemption certificate from all of its customers who claim a sales 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 sales tax exemption, the buyer should complete the certificate and send it to the seller at its earliest conve- nience. 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.


Caution to Seller:


In order for the certificate to be accepted in good faith by the seller, seller must exercise care that the property or service being sold is of a type normally sold wholesale, resold, leased, rented or incorporated as a ingredient or component part of a product manufac- tured by buyer and then resold in the usual course of its business. A seller failing to exercise due care could be held liable for the sales tax due in some states or cities. Misuse of this certificate by seller, lessee, or the representative thereof may be punishable by fine, imprisonment or loss of right to issue certificate in some states or cities.


_______________________________ Notes:


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


2. 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.


3. California:


A. 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).


B. 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 part of an item manufactured for resale in the regular course of business.


C. 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.


D. A valid resale certificate is effective until the issuer revokes the certificate.


4. The state of Colorado, Hawaii, Illinois, and New Mexico do not permit the use of this certificate to claim a resale exemption for the purchase of a taxable service for resale.


5. 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 an regulations and administrative pronouncements pertaining to resale certificates.


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


7. Florida: The Department will allow purchasers to use the Multistate Tax Commission’s Uniform Sales and Use Tax Certificate- Multijurisdiction. However, the use of this uniform certificate must be used in conjunction with the telephonic or electronic authorization number method described in paragraph (3)(b) or (c) of rule SUT FAC 12A-1.039.


8. Georgia: the purchaser’s state of registration number will be accepted in lieu of Georgia’s registration number when the pur- chaser 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.


Rev. 10/09 386


Prices and availability may vary by location. Prices are subject to change without notice. Minimum quantities may apply


Prices and availability may vary by location. Prices are subject to change without notice. Minimum quantities may apply.


BFG TAX EXEMPT FORM


BFG Supply Co. (800) 883-0234 | Toll Free Fax: (800) 645-6126 | www.bfgsupply.com


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