Fillable Form Tc-721 - Exemption Certificate (Page 2 of 2) in pdf



Commercials, Films, Audio and Video Tapes

Telecommunications Equipment, Machinery or

I certify that purchases of commercials, films, prerecorded video

Software

tapes, prerecorded audio program tapes or records are for sale or

I certify these purchases or leases of equipment, machinery, or

distribution to motion picture exhibitors, or commercial television or

software, by or on behalf of a telephone service provider, have a

radio broadcasters. If I subsequently resell items to any other

useful economic life of one or more years and will be used to enable

customer, or use or consume any of these items, I will report any tax

or facilitate telecommunications; to provide 911 service; to maintain

liability directly to the Tax Commission.

or repair telecommunications equipment; to switch or route

telecommunications service; or for sending, receiving, or transport-



Alternative Energy

ing telecommunications service.

I certify the tangible personal property meets the requirements of



Utah Code §59-12-104 and is leased or purchased by or for an

Leasebacks

alternative energy electricity production facility, a waste energy

I certify the tangible personal property leased satisfies the following

production facility, or a facility that produces fuel from alternative

conditions: (1) the property is part of a sale-leaseback transaction;

energy.

(2) sales or use tax was paid on the initial purchase of the property;

and, (3) the leased property will be capitalized and the lease



Locomotive Fuel

payments will be accounted for as payments made under a financ-

I certify this fuel will be used by a railroad in a locomotive engine.

ing arrangement.



Research and Development of Alternative Energy

Prosthetic Devices

Technology

I certify the prosthetic device(s) is prescribed by a licensed

physician for human use to replace a missing body part, to prevent

I certify the tangible personal property purchased will be used in

research and development of alternative energy technology.

or correct a physical deformity, or support a weak body part. This is

also exempt if purchased by a hospital or medical facility. (Sales of



Life Science Research and Development Facility

corrective eyeglasses and contact lenses are taxable.)

I certify that: (1) the machinery, equipment and normal operating



repair or replacement parts purchased have an economic life of

Out-of-State Construction Materials

three or more years for use in performing qualified research in Utah;

I certify this tangible personal property will be shipped out of state

or (2) construction materials purchased are for use in the construc-

and will become part of real property located in a state that does not

tion of a new or expanding life science research and development

have a sales tax or allow credit for tax paid to Utah.

facility in Utah.



Construction Materials Purchased for Airports



Mailing Lists

I certify the construction materials are purchased by, on behalf of, or

I certify the printed mailing lists or electronic databases are used to

for the benefit of Salt Lake International Airport, or a new airport

send printed material that is delivered by U.S. mail or other delivery

owned or operated by a city in Davis, Utah, Washington or Weber

service to a mass audience where the cost of the printed material is

County. I further certify the construction materials will be installed or

not billed directly to the recipients.

converted into real property owned by and located at the airport.



Semiconductor Fabricating, Processing or Research



Agricultural Producer

and Development Material

I certify the items purchased will be used primarily and directly in a

I certify the fabricating, processing, or research and development

commercial farming operation and qualify for the Utah sales and

use tax exemption. This exemption does not apply to vehicles

materials purchased are for use in research or development, manufac-

required to be registered.

turing, or fabricating of semiconductors.



Tourism/Motor Vehicle Rental

Aircraft Maintenance, Repair and Overhaul Provider

I certify the motor vehicle being leased or rented will be temporarily

I certify these sales are to or by an aircraft maintenance, repair and

used to replace a motor vehicle that is being repaired pursuant to a

overhaul provider for the use in the maintenance, repair, overhaul or

repair or an insurance agreement; the lease will exceed 30 days;

refurbishment in Utah of a fixed-wing, turbine-powered aircraft that

the motor vehicle being leased or rented is registered for a gross

is registered or licensed in a state or country outside Utah.

laden weight of 12,001 pounds or more; or, the motor vehicle is



being rented or leased as a personal household goods moving van.

Ski Resort

This exemption applies only to the tourism tax (up to 7 percent) and

I certify the snow-making equipment, ski slope grooming equipment

the short-term motor vehicle rental tax (Transportation Corridor

or passenger rope-ways purchased are to be paid directly with

Funding – 2.5 percent) – not to the state, local, transit, zoo, hospital,

funds from the ski resort noted on the front of this form.

highways, county option or resort sales tax.



Machinery or Equipment Used by Payers of



Textbooks for Higher Education

Admissions or User Fees

I certify that textbooks purchased are required for a higher educa-

I certify that: (1) the machinery or equipment has an economic life

tion course, for which I am enrolled at an institution of higher educa-

of three or more years and will be used by payers of admissions or

tion, and qualify for this exemption. An institution of higher educa-

user fees (Utah Code §59-12-103(1)(f)); (2) the buyer is in the

tion means: the University of Utah, Utah State University, Utah

amusement, gambling or recreation industry (NAICS Subsector

State University Eastern, Weber State University, Southern Utah

713); and (3) at least 51 percent of the buyer’s sales revenue for the

University, Snow College, Dixie State University, Utah Valley Univer-

previous calendar quarter came from admissions or user fees.

sity, Salt Lake Community College, or the Utah System of Technical

Colleges.



Film, Television, Radio

I certify that purchases, leases or rentals of machinery or equip-

ment will be used by a motion picture or video production company

for the production of media for commercial distribution.

Print Form

Purchaser must provide sales tax license number in the header on page 1.

NOTE TO PURCHASER: You must notify the seller of cancellation, modification, or limitation of the exemption you have claimed.

Questions? Email taxmaster@utah.gov, or call 801-297-2200 or 1-800-662-4335.

IMPORTANT: To protect your privacy, use the "Clear form" button when you are finished.

Clear form

Form Tc-721 - Exemption Certificate Page 2

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