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BFG TAX EXEMPT FORM


19. 20.


North Carolina: This certificate is not valid as an exemption certificate or if signed by a person such as a contractor who in- tends to use the property. Its use is subject to G.S. 105-164.28 and any administrative rules or directives pertaining to resale certificates.


Ohio:


A. The buyer must specify which one of the reasons for exemption on the certificate applies. This may be done by circling or underlining the appropriate reason or writing it on the form above the state registration section. Failure to specify the exemption reason will, on audit, result in disallowance of the certificate.


B. In order to be valid, the buyer must sign and deliver the certificate to the seller before or during the period for filing the return.


21.


Oklahoma would allow this certificate in lieu of a copy of the purchaser’s sales tax permit as one of the elements of “prop- erly completed documents” which is one of the three requirements which must be met prior to the vendor being relieved of liability. The other tow requirements are that the vendor must have the certificate in his possession at the time the sale is made and must accept the documentation in good faith. The specific documentation required under OAC 710-:65-7-6 is:


A) Sales tax permit information may consist of: (i) A copy of the purchaser’s sales tax permit; or (ii) In lieu of a copy of the permit, obtain the following: (I) Sales tax permit number; and (II) The name and address of the purchaser;


B) A statement that the purchaser is engaged in the business of reselling the articles purchased; C) A statement that the articles purchased are purchased for resale; D) The signature of the purchaser or a person authorized to legally bind the purchaser; and E) Certification on the face of the invoice, bill or sales slip or on separate letter that said purchaser is engaged in reselling the articles purchased.


Absent strict compliance with these requirements, Oklahoma holds a seller liable for sales tax due on sales where the claimed exemption is found to be invalid, for whatever reason, unless the Tax Commission determines that purchaser should be pursued for collection of the tax resulting from improper presentation of a certificate.


22.


23. 24.


Pennsylvania: This certificate is not valid as an exemption certificate. It is valid as a resale certificate only if it contains the purchaser’s Pennsylvania Sales and Use Tax eight-digit license number, subject to the provisions of 61 PA Code §32.3.


Rhode Island allows this certificate to be used to claim a resale exemption only when the item will be resold in the same form. They do not permit this certificate to be used to claim any other type of exemption.


South Dakota: Services which are purchased by a service provider and delivered to a current customer in conjunction with the services contracted to be provided to the customer are claimed to be for resale. Receipts from the sale of a service for resale by the purchaser are not subject to sales tax if the purchaser furnishes a resale certificate which the seller accepts in good faith. In order for the transaction to be a sale for resale, the following conditions must be present:


(1) The service is purchased for or on behalf of a current customer; (2) The purchaser of the service does not use the service in any manner; and (3) The service is delivered or resold to the customer without any alteration or change.


25. 26. 27.


Texas: Items purchased for resale must be for resale within the geographical limits of the United States, its territories and possessions.


Washington: Resale certificates will be replaced by reseller permits issued by Department of Revenue, effective January 1, 2010.


Wisconsin allows this certificate to be used to claim a resale exemption only. It does not permit this certificate to be used to claim any other type of exemption.


Rev. 10/09


388


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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