Account Application, Form Tc-721 - Exemption Certificate (Page 4 of 4) in pdf

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ENERGY-RELATED EQUIPMENT

SEMICONDUCTOR FABRICATING, PROCESSING, OR

Sales Tax License No. _ __ __ _ _ __ _ _ __ _ _ _

RESEARCH AND DEVELOPMENT MATERIAL

I certify the machinery or equipment leased or purchased will be

Sales Tax License No. ___ ___ __ ___ _ _ _ _ _

used to create or expand the operations of a renewable energy

I certify the fabricating, processing, or research and development

production facility, a waste energy production facility, or a facility

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

that produces fuel from biomass energy.

turing, or fabricating of semiconductors.

❑

FUELS, GAS, ELECTRICITY

LOCOMOTIVE FUEL

Sales Tax License No. _ __ __ _ _ __ _ _ __ _ _ _

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

I certify all natural gas, electricity, coal, coke, and other fuel

❑

AIRCRAFT MAINTENANCE, REPAIR AND OVERHAUL

purchased will be used for industrial use only and not for residential

or commercial purposes.

PROVIDER

❑

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

MUNICIPAL ENERGY

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

Sales Tax License No. _ __ __ _ _ __ _ _ __ _ _ _

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

I certify the natural gas or electricity purchased: is for resale; is

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

prohibited from taxation by federal law, the U.S. Constitution, or the

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RELIGIOUS OR CHARITABLE INSTITUTION

Utah Constitution; is for use in compounding or producing taxable

energy; is subject to tax under the Motor and Special Fuel Tax Act;

Sales Tax Exemption No. _____________________________

is used for a purpose other than as a fuel; is used by an entity

I certify the tangible personal property or services purchased will be

exempted by municipal ordinance; or is for use outside a municipal-

used or consumed for essential religious or charitable purposes.

ity imposing a municipal energy sales and use tax. The normal

This exemption can only be used on purchases totaling $1,000

sales tax exemptions under Utah Code §59-12-104 do not apply to

or more, unless the sale is pursuant to a contract between the

the Municipal Energy Sales and Use Tax.

seller and purchaser.

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MACHINERY AND EQUIPMENT AND NORMAL OPERATING

SKI RESORT

REPAIR OR REPLACEMENT PARTS USED IN A MANUFACTUR-

Sales Tax License No. __ ___ __ ___ ___ _ _ _

ING FACILITY, MINING ACTIVITY OR WEB SEARCH PORTAL

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

Sales Tax License No. _ __ __ _ _ __ _ _ __ _ _ _

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

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

I certify the machinery and equipment and normal operating repair or

replacement parts purchased have an economic life of three years or

❑

TOURISM/MOTOR VEHICLE RENTAL

more and are for use in a Utah manufacturing facility described within

the SIC Codes of 2000-3999; in a qualifying scrap recycling operation;

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

in a cogeneration facility placed in service on or after May 1, 2006; in

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

the operation of a Web search portal by a new or expanding establish-

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

ment described in NAICS Code 518112, Web Search Portals, during

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

the period of July 1, 2010 through June 30, 2014; or in an establish-

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

ment described in NAICS 212, Mining (except Oil and Gas), or NAICS

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

213113, Support Activities for Coal Mining, NAICS 213114, Support

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

Activities for Metal Mining, or NAICS 213115, Support Activities for

the short-term motor vehicle rental tax (Transportation Corridor

Nonmetallic Minerals (except Fuels) Mining. The mining exemption

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

also includes equipment used in research and development.

highways, county option or resort sales tax.

❑

RESEARCH AND DEVELOPMENT OF COAL-TO-LIQUID, OIL

TELECOMMUNICATIONS EQUIPMENT, MACHINERY OR

SHALE AND TAR SANDS TECHNOLOGY

SOFTWARE

Sales Tax License No. _ __ __ _ _ __ _ _ __ _ _ _

Sales Tax License No. ___ ___ __ ___ _ _ _ _ _

I certify the tangible personal property purchased will be used in

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

research and development of coal-to-liquids, oil shale, and tar

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

sands technology.

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

or facilitate telecommunications; to provide 911 service; to maintain

❑

MAILING LISTS

or repair telecommunications equipment; to switch or route

Sales Tax License No. _ __ __ _ _ __ _ _ __ _ _ _

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

ing telecommunications service.

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

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

TEXTBOOKS FOR HIGHER EDUCATION

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

I certify that textbooks purchased are required for a higher education

not billed directly to the recipients.

course, for which I am enrolled at an institution of higher education,

❑

and qualify for the Utah sales and use tax exemption. An institution

STEEL MILL

of higher education means: the University of Utah, Utah State

Sales Tax License No. _ __ __ _ _ __ _ _ __ _ _ _

University, Weber State University, Southern Utah University, Snow

I certify the rolls, rollers, refractory brick, electric motors or other

College, Dixie State College of Utah, Utah Valley University, Salt

replacement parts will be used in the furnaces, mills or ovens of a steel

Lake Community College, or the Utah College of Applied Technology.

mill as described in Standard Industrial Classification (SIC) 3312.

To be valid this certificate must be filled in completely, including a check mark in the proper box.

A sales tax license number is required only where indicated.

NOTE TO SELLER: Keep this certificate on file since it must be available for audit review.

NOTE TO PURCHASER: Keep a copy of this certificate for your records. You must notify the seller of cancellation, modification, or limitation of the

exemption you have claimed.

If you need an accommodation under the Americans with Disabilities Act, contact the Tax Commission at 801-297-3811 or TDD 801-297-2020.

Please allow three working days for a response.

DO NOT SEND THIS CERTIFICATE TO THE TAX COMMISSION

Keep it with your records in case of an audit.

Account Application, Form Tc-721 - Exemption Certificate Page 4

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