If an item is tax-exempt because of its usage (e.g., fertilizer bought for agricultural use), is the purchaser required to submit a copy of his or her Annual Resale Certificate?

0
Posted

If an item is tax-exempt because of its usage (e.g., fertilizer bought for agricultural use), is the purchaser required to submit a copy of his or her Annual Resale Certificate?

0

No. If the item is tax-exempt under a specific exemption based on its usage and is not for resale, the purchaser should give the seller an exemption certificate. Form DR-97 has a suggested format for a blanket certificate of exemption.

Related Questions