If you are requesting a sales or use tax exemption on your purchases, contact the state in which you are claiming the exemption. Where a drop sender supplies a product to the seller`s customer in an optimised full Member State, the seller may use the VAT registration number of the seller`s State on the exemption certificate made available to the drop sender. The seller is not required to indicate, when purchasing resale products, a VAT registration number of the State in which the sale is made. Sellers and suppliers should inquire about whether to register and collect and levy the REVENUE TAX, or check the guidelines applicable to remote sellers and marketplace sellers. They must either keep a fully completed exemption certificate or record and retain the standard data elements of the certificate in electronic form. (SSTGB Rule 317.1.A.10) Sellers registered by the Streamlined Sales Tax Registration System (SSTRS) must collect and reject revenue tax in any country where they are registered when the product sold is purchased in that state. If the seller`s customer has a certificate of exemption to the seller, the seller should not collect tax on the sale or use of that transaction. If the seller does not collect and has not paid the applicable turnover tax, the seller`s customer must reject the use tax directly to the state, unless the customer can claim a valid exemption. If the drop sender receives a fully completed exemption certificate from the seller, the drop sender shall not be liable for turnover tax on products that the drop sender has delivered to the seller`s customer in an optimised Member State. For information regarding exceptions or exempt entities of a given State, please contact that State. A drop shipper is required to collect and transfer turnover tax, unless it is an exemption. Additional documentation attesting that the state agrees to the use of your exemption or resale number are available on the state`s certificate of compliance. To view the scrolling shipment criteria, click the status to open the certificate.
Scroll down to the #317080 section. Exception: Tennessee requires the seller to provide the Drop Shipper with a Tennessee resale number when the sale is purchased in Tennessee. If your business is registered through the optimized registration system, some states may accept your company`s ITSS if you purchase items for resale. Contact the state or download the results of the survey from optimised Member States and check them to see if the state accepts your ITSS on the exemption certificate. Exemption Certificate Administration PowerPoint Training Do not send exemption certificates to the board of directors for an optimized sales tax or to the states. Buyers must present the completed exemption certificate to their supplier and keep a copy of their file. .