RE-SALE/TAX-EXEMPTION FAX COVER SHEET Please fax this cover sheet along with your re-sale/tax exemption documentation to 480-609-5840 Buyers must submit re-sale/tax-exemption documentation from the state in which they are doing business as well as the state(s) where they are purchasing property. Submission of all appropriate tax exemption form(s) must be received by GL before 5:00 p.m. ET on the date the sales event in which the Buyer is participating closes. Number of pages including cover ____________ Customer Name _______________________________________ Company Name _______________________________________ Fax Number _______________________________________ *Customer Number _______________________________________ Please indicate which state’s tax forms you are submitting q q q q q q q q q q q q q Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware Florida Georgia Guam Hawaii Idaho q q q q q q q q q q q q q Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri q q q q q q q q q q q q q Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania q q q q q q q q q q q q q Puerto Rico Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming *Your customer number is an eight-digit number starting with 770…and is available on the top left corner of your invoice as well as at the top of the page on your “Profile” tab. Scottsdale Support Office 15051 N Kierland Blvd. s 3rd Floor s Scottsdale, Arizona 85254 Fax: (480) 609-5840 s Customer Service Hotline: (480) 367-1300 Website: www.govliquidation.com Iowa Department of Revenue www.state.ia.us/tax Iowa Sales Tax Exemption Certificate This document is to be completed by a purchaser whenever claiming exemption from sales/use tax. Seller: Keep this certificate in your files. Purchaser: Keep a copy of this certificate for your records. Do not send this to the Department of Revenue. Purchaser Name Seller Name Address Address City State Zip Code City State Zip Code General Nature of Business Purchaser is claiming exemption for the following reason: Purchaser is doing business as a: Resale Retailer Leasing Processing Sales tax permit no. : ____________________________ Qualifying Farm Machinery/Equipment Wholesaler Farmer Qualifying Industrial Machinery/Equipment Manufacturer Nonprofit Hospital Lessor Qualifying Replacement Parts Qualifying Computer Private Nonprofit Educational Institution Pollution Control Equipment Recycling Equipment Governmental Agency (including public schools) Research and Development Equipment Qualifying Residential Care Facility Direct Pay (permit no. required): __________________ Non-Profit Museum Other: __________________________________ Other: ____________ Description of Purchase: Attach additional information if necessary. _________________________________________________________________ Under penalty of perjury, I swear that the information on this form is true and correct. Signature of Purchaser _________________________________________ Title ___________________________ Date _________________ 31-014 (1/00) Exemption Certificate Instructions This exemption certificate is to be completed by the purchaser claiming exemption from tax and given to the seller. The seller must retain this certificate as proof that exemption has been properly claimed. The certificate must be complete to be accepted by the seller. The seller can accept an exemption certificate only on property that is qualified (see the exemptions below) or based on the nature of the buyer. A seller failing to exercise due care could be held liable for the sales tax due. If property or services purchased for resale or processing are used or disposed of by the purchaser in a nonexempt manner, the purchaser is then responsible for the tax. Exemptions: Resale: Any person in the business of selling who is purchasing items to resell may claim this exemption. The purchaser can be acting as either a retailer or wholesaler and may not be required to have a sales tax permit. Retailers who do have a sales tax permit number must enter it in the space provided. Processing: Exempt purchases for processing include tangible personal property which by means of fabrication, compounding, manufacturing or germination becomes an integral part of other tangible personal property ultimately sold at retail; chemicals, solvents, sorbents or reagents used, consumed, dissipated or depleted in processing personal property intended to be sold ultimately at retail; fuel used to create heat, power or steam for processing or used to generate electric current; and chemicals used in the production of free newspapers and shoppers. Leasing: Exemption is applicable only to property leased where the lessor is in the business of leasing, the lease is for more than five months, and the lease or rental receipts are subject to Iowa sales tax. Qualifying Farm Machinery/Equipment: The farm machinery or equipment must be directly and primarily used in agricultural production; and must be: 1. a self-propelled implement such as a tractor 2. a grain dryer (heater and blower only) 3. an implement customarily drawn or attached to a self-propelled implement in the performance of its function, such as a plow 4. auxiliary equipment improving safety, maintenance and efficiency of items 1, 2, 3 5. tangible personal property that does not become a part of real property used directly and primarily in dairy and livestock operations 6. bailing wire, twine, wrapping and other similar items used in agricultural, livestock or dairy production 7. an essential replacement part for 1, 2, 3, 4, 5 Qualifying Industrial Machinery/Equipment: This machinery or equipment must be: used by a manufacturer directly and primarily used in processing tangible personal property or certain other research activities certain replacement parts for the above; this does not include supplies Qualifying Computers: sold to commercial enterprise, insurance company, or financial institution certain replacement parts; this does not include supplies Direct Pay: Businesses and individuals who pay their taxes directly to the Department rather than to the seller must enter their Direct Pay permit number in the space provided. Private Nonprofit Educational Institutions: Purchases made by private nonprofit educational institutions used for educational purposes are exempt. NOT EXEMPT from sales tax are purchases by most other private nonprofit organizations such as churches, fraternal organizations, etc., for use by those organizations.
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