Ncdor E 595E Form – Fill Out and Use This PDF

This is a multi-state form. Not all states allow all exemptions listed on this form. Purchasers are responsible for knowing if they

qualify to claim exemption from tax in the state that would otherwise be due tax on this sale. The seller may be required to provide this exemption certiicate (or data elements required on the form) to a state that would otherwise be due tax on this sale.

The purchaser will be held liable for any tax and interest, and possibly civil and criminal penalties imposed by the member state, if the purchaser is not eligible to claim this exemption. A seller may not accept a certiicate of exemption for an entity-based exemption

on a sale made at a location operated by the seller within the designated state if the state does not allow such an entity-based exemption.

Purchaser’s tax ID number			State of issue	Country of issue
If no tax ID number,	FEIN	Driver’s license number/State issued ID number		Foreign diplomat number
enter one of the following:		state of issue	number
Name of seller from whom you are purchasing, leasing, or renting
Seller’s address			City	State	Zip code

4Type of business. Circle the number that describes your business.

01	Accommodation and food services	11	Transportation and warehousing
02	Agricultural, forestry, ishing, and hunting	12	Utilities
03	Construction	13	Wholesale trade
04	Finance and insurance	14	Business services
05	Information, publishing, and communications	15	Professional services
06	Manufacturing	16	Education and health-care services
07	Mining	17	Nonproit organization
08	Real estate	18	Government
09	Rental and leasing	19	Not a business
10	Retail trade	20	Other (explain)

5Reason for exemption. Circle the letter that identiies the reason for the exemption.

A

Federal government (department)

H

Agricultural production #

government (name)

I

Industrial production/manufacturing #

B

State

or local

J

Direct pay permit #

C

Tribal government (name)

D

Foreign diplomat #

K

Direct mail #

L

Other (explain)

G

Resale #

6Sign here. I declare that the information on this certiicate is correct and complete to the best of my knowledge and belief.

Signature of authorized purchaser	Print name here	Title	Date

Name of purchaser

State

Reason for exemption

Identiication number (if required)

AR

GA

IA

IN

KS

KY

MI

MN

NC

ND

NE

NJ

NV

OH

OK

RI

SD

TN*

UT

VT

WA

WI

WV

WY

*SSUTA Direct Mail provisions are not in effect for Tennessee.

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Use this form to claim exemption from sales tax on purchases of otherwise taxable items. The purchaser must complete all ields on the exemption certiicate and provide the fully completed certiicate to the seller in order to claim exemption.

Warning to purchaser: You are responsible for ensuring that you are eligible for the exemption you are claiming. You will be held liable for any tax and interest, and possibly penalties imposed by the member state to which the tax is due on your purchase, if the purchase is not legally exempt.

Purchaser instructions for completing the exemption certiicate

1.Some purchasers may wish to complete a single certiicate for multiple states where they conduct business

and, regularly, make exempt purchases from the same seller. If you do, check the box on the front of the

SSUTA Certiicate of Exemption to indicate that you are attaching the Multistate Supplemental form on page 2.

CAUTION: Certiicates completed with a multistate supplement may include non-member states of the SST Governing Board, provided those states have agreed to accept the SSUTA Certiicate of Exemption. Both

sellers and purchasers MUST BE AWARE that these additional non-member states may not have adopted the SSUTA provisions for Direct Mail. Additionally, completion of this certiicate in its entirety may not fully relieve the seller from liability unless non-member states’ requirements have been met.

If you are not attaching the Multistate Supplemental form, enter the two-letter postal abbreviation “NC” in

the boxes provided if you are claiming an exemption from sales and use tax imposed by the State of North Carolina. If you are claiming an exemption from more than one member state, complete the SSUTA Certiicate of Exemption: Multistate Supplemental form.

2.Single purchase exemption certiicate: Check this box if this exemption certiicate is being used for a single purchase. Include the invoice or purchase order number for the transaction.

If this boxed is not checked, this certiicate will be treated as a blanket certiicate. A blanket certiicate continues in force so long as the purchaser is making recurring purchases (at least one purchase within a period of twelve consecutive months) or until otherwise cancelled by the purchaser.

3.Purchaser information: Complete the purchaser and seller information section, as requested. An identiication number for you or your business must be included. Include your North Carolina sales and use tax account ID number or North Carolina sales and use tax exemption number, as appropriate. If a

transaction does not require the use of a registration or exemption number, enter the Federal Employer

Identiication Number (FEIN) issued to your business, or if no FEIN is required, enter your personal driver’s

license number and the state from which it is issued. Foreign diplomats and consular personnel must enter the individual tax identiication number shown on the sales tax exemption card issued to you by the United States Department of State’s Ofice of Foreign Missions.

Multistate Purchasers: The purchaser should enter its headquarters address as its business address.

4.Type of business: Check the number that best describes your business or organization. If none of the categories apply, check number 20 and provide a brief description.

5.Reason for exemption: Check the exemption that applies to your business and enter the additional information requested for that exemption. If the member state that is due tax on your purchase does not require the additional information requested for the exemption reason code checked, enter “NA” for not applicable on the appropriate line. If an exemption that is not listed applies, check “L Other” and enter an explanation. The explanation for “L Other” must include a clear and concise explanation of the reason for the exemption claimed.

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Multistate Purchasers: Attach the SSUTA Certiicate of Exemption: Multistate Supplemental form and indicate the applicable reason for exemption and identiication number (if required) for each of the additional

states in which the purchaser wishes to claim exemption from tax.

CAUTION: The exemptions listed are general exemptions most commonly allowed by member states. However, each state’s laws governing exemptions are different. Not all of the reasons listed may be valid exemptions in the state in which you are claiming exemption. In addition, each state has other exemptions that are not listed on this form. To determine what sales and use tax exemptions are allowed in a particular state refer to the state’s web site or other information available relating to their exemptions.

For information on exemption certiicate procedures and exemption number requirements in North Carolina, see Section 52 of the Sales and Use Tax Technical Bulletins which can be found on the Department’s website

at www.dornc.com, or you may contact the Taxpayer Assistance and Collection Center at 1-877-252-3052

(toll free).

Seller: You are required to maintain proper records of exempt transactions and provide those records to Member states of the SST Governing Board, Inc., when requested. These certiicates may be provided in paper or electronic format. If a paper exemption certiicate is not forwarded by the purchaser, but instead the data elements required

on the form are otherwise captured by the seller, the seller must maintain such data and make it available to Member states in the form in which it is maintained by the seller.

You are relieved of the responsibility for collecting and remitting sales tax on the sale or sales for which the purchaser provided you with this exemption certiicate, even if it is ultimately determined that the purchaser

improperly claimed an exemption, provided all of the following conditions are met:

1.All ields on the exemption certiicate are completed by the purchaser or the required information is captured and maintained;

2.The fully completed exemption certiicate (or the required information) is provided to you at the time of sale or as otherwise provided by Section 317 of the SSUTA;

3.If the purchaser is claiming an entity-based exemption (i.e., an exemption based on who the purchaser is), the state that would otherwise be due the tax on the sale allows the speciic entity-based exemption claimed by the purchaser if the purchase was made at a sale location operated by the seller within that state;

4.You do not fraudulently fail to collect the tax due; or

5.You do not solicit customers to unlawfully claim an exemption.

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