If an item is tax-exempt because of its usage (e.g., fertilizer purchased for agricultural use), is the purchaser required to submit a copy of his or her Annual Resale Certificate?
A. No. If the item purchased 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 as provided in Form DR-97, Suggested Format for Blanket Certificate of Exemption. Q. When an on-account customer is required to pay by cash or credit card (ceases to be an on-account customer) for a short time during a year and then resumes being an on-account customer, does the selling dealer (a wholesaler) need to obtain another copy of the Annual Resale Certificate? A. No. The initial copy of the certificate is sufficient. The selling dealer can continue to sell to this customer on either a charge account or C.O.D. basis. Q.
Related Questions
- If an item is tax-exempt because of its usage (e.g., fertilizer purchased for agricultural use), is the purchaser required to submit a copy of his or her Annual Resale Certificate?
- 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?
- If I file my withholding using form WA (Oregon Annual Agricultural Report)? Do I need to submit form WR also?
