Blanket Tax Certificate of Resale or Exemption

Atlanta 800-444-8962 Fax 800-FAX-2SED 4916 N. Royal Atlanta Dr. Tucker, GA 30085-5044 Miami 800-592-0199 Fax 305-592-7655 1729 N.W. 84th Avenue Miami, FL 33126 Blanket Tax Certificate of Resale or Exemption NOTE: This form IS NOT VALID for the following states: HI, IN, KY, LA, NC, NJ, NY, OH, VA, WA Please use the appropriate form for these states. This is to certify that all tangible personal property purchased after ________________ (date) from SED International (SED) is purchased or leased for the following purpose(s) as checked in the space provided: 1. ( 2. ( 3. ( 4. ( 5. ( 6. ( ) Resale or rental as tangible personal property.* ) To be incorporated as a material or part of other tangible property to be produced for sale by manufacturing, assembling, processing or refining.* ) To be incorporated into items of intangible personal property manufactured, produced, compounded, processed or fabricated for ones own use.* ) Exported under the provisions of applicable state rules and laws.* ) Use by a religious, educational or charitable institution.** ) Other (describe): _________________________________________________________________________ *Denotes that the Certificate of Resale number and date is required. ** Denotes that the Consumer’s Certificate of Exemption number and date is required. General description of products to be purchased from the Seller: Computer and Cellular Phone Products This certificate shall be considered a part of each order we shall give provided such order contains our certificate number. This certificate is to continue in force until revoked by written notice to the seller or supplier and the Department of Revenue. I declare, under penalties of perjury, that this certificate has been examined by me and to the best of my knowledge and belief is true and correct, made in good faith, pursuant to the sales and use tax laws of the state(s) listed below. YOU MUST FILL IN THE APPROPRIATE CERTIFICATE NUMBERS * SalesTaxExemptNumber: * Effective date of Certificate: * AdditionalStates(Including certificate numbersandeffectivedates): * Federal Identification or Social Security Number: * State Issued by: Company Name Location Address City State Zip Signature of Authorized Representative Date Print Name of Authorized Representative Please attach a photocopy of the Certificate of Registration or the Consumer Certificate of Exemption. NOTE: For all Georgia Customers, we must have the original copy of this form mailed to us. Atlanta 800-444-8962 Fax 800-FAX-2SED 800-FAX-2SED 4916 N. Royal Atlanta Drive, Tucker, GA 30085-5044 COMMONWEALTH OF VIRGINIA SALES AND USE TAX CERTIFICATE OF EXEMPTION (For use by a Virginia dealer who purchases tangible personal property for resale, or for lease or rental, or who purchases materials for containers to package tangible personal property for sale) TO: (Name of seller) Date: Address City State Zip The Virginia Retail Sales and Use Tax Act provides that the Virginia sales and use tax shall not apply to tangible personal property purchased for resale; that such tax shall not apply to tangible personal property purchased for future use by a person for taxable lease or rental as an established business or part of an established business, or incidental or germane to such business, including a simultaneous purchase and taxable leaseback. The Act provides also that such tax shall not apply to packaging materials such as containers, labels, sacks, cans, boxes, drums or bags if the materials are marketed with a product being sold and become the property of the purchaser. This Certificate of Exemption may not be used by a using or consuming construction contractor as defined in the Regulations. The undersigned dealer hereby certifies that all tangible personal property purchased from the above named supplier on and after this date will be purchased for the purpose indicated below, unless otherwise specified on each order, and that this Certificate shall remain in effect until revoked in writing by the Department of Taxation (Check proper box below). o 1. Tangible personal property for RESALE only. o 2. Tangible personal property for future use by a person for taxable LEASE OR RENTAL as an established business, or part of an established business, or incidental or germane to such business, or a simultaneous purchase and taxable leaseback. o 3. Packaging materials such as containers, labels, sacks, cans, boxes, drums or bags that are marketed with a product being sold and become the property of the purchaser. Certificate of Name of Dealer: Registration No. Trading as Address: Number and street or rural route City, town or post office State ZipCode Kind of business engaged in by dealer: I certify that I am authorized to sign this Certificate of Exemption and that, to the best of my knowledge and belief, it is true and correct, made in good faith, pursuant to the Virginia Retail Sales and Use Tax Act. By: Signature Title (If the dealer is a corporation, an officer of the corporation or other person authorized to sign on behalf of the corporation must sign; if a partnership, one partner must sign; if an unincorporated association, a member must sign; if a sole proprietorship, the proprietor must sign.) Information for supplier—A supplier is required to have on file only on Certificate of Exemption properly executed by the dealer who buys tax exempt tangible personal property for the purpose indicated hereon. Virginia Department of Taxation (REV.4/88) The seller must collect the tax on a sale of taxable property or services unless the purchaser gives him a properly completed New Jersey exemption certificate Blanket Tax Certificate of Resale or Exemption State of New Jersey DIVISION OF TAXATION SALES TAX PURCHASER’S NEW JERSEY CERTIFICATE OF AUTHORITY NUMBER FORM ST-3 RESALE CERTIFICATE To be completed by purchaser and given to and retained by seller. See instructions on back. Seller should read and comply with the instructions given on both sides of an exemption certificate. TO: (Name of seller) Date: Address City State Zip The undersigned certifies that: (1) He holds a valid Certificate of Authority (number shown above) to collect New Jersey Sales and Use Tax. (2) He is principally engaged in the sale of (indicate nature of merchandise or service sold): (3) The merchandise or services being herein purchased are described as follows: (4) The merchandise described in (3) above is being purchased. (Check one or more of the bocks which apply) (a) o For resale in its present form. (b) o For resale as converted into or as a component part of a product produced by the undersigned. (c) o For use in the performance of a taxable service or is later transferred to the purchaser of the service in conjunction with the performance of the service. (5) The services described in (3) above are being purchased: (check the block which applies) (a) o For resale to another vendor who will either collect the tax or will resale the services. (b) o To be performed on personal property held for sale. I, the undersigned purchaser, have read and complied with the instructions and rules promulgated pursuant to the New Jersey Sales and Use Tax Act with respect to the use of the Resale Certificate, and it is my belief that the seller named herein is not required to collect the sales or use tax on the transactions covered by this Certificate. The undersigned purchaser hereby swears (under the penalties for perjury and false swearing) that all of the information shown in this Certificate is true. NAME OF PURCHASER (as registered with the New Jersey Division of Taxation) (Address of Purchaser) By (Signature of owner, partner, officer of corporation, etc.) ST-3 (12-91, R6) INSTRUCTIONS FOR USE OF RESALE CERTIFICATES 1. Faith—in general, a seller or lessor who accepts an exemption certificate in “good faith” is relieved of liability for Good Faith collection or payment of tax upon transaction covered by the certificate. The question of “good faith” is one of fact and depends upon a consideration of all the conditions surrounding the transaction. A vendor is presumed to be familiar with the law and the regulation pertinent to the business in which he deals. In order for “good faith” to be established the following conditions must be met: (a) The certificate must contain no statement or entry which the seller or lesser knows, or has reason to know, is false or misleading. (b) The certificate must be an officially promulgated certificate form or a substantial and proper reproduction thereof. (c) The certificate must be dated and executed in accordance with the published instructions, and must be complete and regular in every respect. The vendor may, therefore, accept this “good faith” Resale Certificate as a basis for exempting sales to the signatory purchaser provided that: (d) The purchaser’s Certificate of Authority number, indicating that the purchaser is registered with the New Jersey Division of Taxation is entered on the face of the Certificate. (e) The purchaser has entered all other information required on the form. (f) The vendor has no reason to believe that the property to be purchased is of a type not ordinarily used in the purchaser’s business for the purpose described in the Certificate. 2. Certificate—Sales transaction which are not supported by properly executed exemption certificates shall be Improper Certificate deemed to be taxable retail sales. The burden of proof that the tax was not required to be collected is upon the vendor. Certificate—In general, vendors have 60 days after date of sale to obtain a corrected certificate where the Correction of Certificate original certificate lacked material information required to be set forth in said certificate or where such information is incorrectly stated. Purchaser—This Certificate will serve to cover additional purchases by the same Additional Purchases by Same Purchaser purchaser of the same general type of property. However, each subsequent sales slip or purchase invoice based on this Certificate must show the purchaser’s name, address and Certificate of Authority number for purpose of verification. Certificates—Certificates must be retained by the vendor for a period of not less than three years from the Retention of Certificates date of the last sale covered by the certificate. Certificates must be in the physical possession of the vendor and available for inspection on or before the 60th day following the date of the transaction to which the certificate relates. 3. 4. 5. EXAMPLES OF PROPER USE OF RESALE CERTIFICATE a. A retail household appliance store owner issues a Resale Certificate to his supplier when he purchases household appliances from the supplier for resale. b. A furniture manufacturer issues a Resale Certificate to his lumber supplier to cover the purchase of lumber to be used in manufacturing furniture for sale. c. An automobile service station operator issues a Resale Certificate to his parts supplier, covering the purchase of parts to be used in making repairs to customers’ cars. EXAMPLES OF IMPROPER USE OF RESALE CERTIFICATE In the example below, the vendor should not accept Resale Certificates, but should insist upon payment of the sales tax. a. A lumber dealer should not accept a Resale Certificate from a tire dealer who is purchasing lumber for use in altering his premises. b. A distributor may not issue a Resale Certificate on purchases of cleaning supplies and other materials for his own office maintenance, even though he is in the business of distributing such supplies. c. A retailer may not issue a Resale Certificate on purchases of office equipment for his own use, even though he is in the business of selling office equipment. d. A supplier should not accept a Resale Certificate from a service station owner who purchases tools and testing equipment for use in his business. REPRODUCTION OF RESALE CERTIFICATE FORMS: Private reproduction of Resale certificates may be made without the prior permission of the Division of Taxation. STATE OF NEW JERSEY, DEPARTMENT OF THE TREASURY, DIVISION OF TAXATION CN-999, Tranton, NJ 08646-0999 Atlanta 800-444-8962 Fax 800-FAX-2SED 800-FAX-2SED 4916 N. Royal Atlanta Drive, Tucker, GA 30085-5044 State of Louisiana Department of Revenue and Taxation for purchases by registered wholesalers for resale or further processing under the Louisiana General Sales Tax Act and the Louisiana Recovery District Ordinance This certifies that the following types of materials, goods, merchandise and services purchased by the undersigned from SED International, Inc. are to be used for resale or further processing for resale as tangible personal property by the undersigned registered wholesale dealer and are, therefore, exempt from the advance tax provisions of Revised Statute 47:306B. Blanket Exemption Certificate Registration Certificate Number Type of property to be resold The undersigned purchaser further certifies that the location of the business shown below has been assigned a wholesale sales tax registration number by the Department of Revenue and Taxation, enabling him to make purchases of property for resale or further processing without payment to vendors of the advance sales tax, and that his current account number is indicated above. The purchaser assumes full liability if the sale is later held subject to tax, even though the seller has received this completed certificate. Name of Purchaser: Address City, State, ZIP Signature of purchaser's authorized agent: Any purchaser who fraudulently signs this certificate without intent to use the property or services purchased as stated above will be subject to all penalties provided for by Louisiana statutes. This certificate will remain in effect until withdrawn by the purchaser, or the purchaser's sales tax account is closed, or the purchaser's ability to make tax-free purchases is amended or revoked by the Department of Revenue and Taxation. Atlanta 800-444-8962 Fax 800-FAX-2SED 800-FAX-2SED 4916 N. Royal Atlanta Drive, Tucker, GA 30085-5044 Washington State Department of Revenue Resale Certificate Name of Seller: SED International, Inc. Name of Buyer/Business: Address of Buyer: Buyer's UBI/Revenue Registration Number: Buyer is in the business of: Types of Items purchased for resale: The buyer certifies that it is purchaseing the items listed on line 6 (please check appropriate box): o For resale in the regular course of business without intervening use in the regular course of business. o For use as an ingredient or component part of a new article of tangible personal property to be produced for sale. o As a chemical to be used in processing a new article of tangible personal property to be produced for sale, or o For use as feed, seed, seedlings, fertilizer or spray materials in its capacity as a farmer. The buyer acknowledges that it is solely responsible for purchasing within the categories listed on line 6. The buyer acknowledges that misuse of the resale priviledge claimed by use of this certificate subjects the buyer to a penalty of 50 percent of the tax due in addition to the tax, interest and any other penalties imposed by the law. Print Name: Signature: Effective Date: Date Signed: Through: NOTE: This is a SAMPLE Resale Certificate. It has been provided for your convenience. You may copy and use this for or you may purchase a Resale Certificate from your local stationery store. Statement for Exemption of Tangible Personal Property for Removal from the State by a Non-Resident Dealer Atlanta 800-444-8962 Fax 800-FAX-2SED 4916 N. Royal Atlanta Dr. Tucker, GA 30085-5044 California 800-727-3300 Fax 760-603-3900 1949 Palomar Oaks Way Carlsbad, CA 92009 Miami 800-592-0199 Fax 305-592-7655 1729 N.W. 84th Avenue Miami, FL 33126 Minnesota 800-745-7700 Fax 612-703-8550 7701 York Ave. Minneapolis, MN 55435 TO: SED International 1729 NW 84th Avenue, Miami, FL 33126 Order Number: (Name of Non-resident Dealer) SED International Customer Number: F R O M : Purchaser (Address of Non-resident Dealer) (Passport or Visa Number) (Arrival-Departure Card) Evidence of Authority to Do Business in Home State or Country (Business Name) (Business Address) (Sales Tax Registration Number in Home State) (Occupational License Number) (Other Evidence) (Copy Attached) This is to certify that the tangible personal property purchased from SED International will be transported outside of Florida for resale and no other purposes. Copy of Invoice Attached. Under penalties of perjury, I declare that I have read the foregoing and the facts stated herein are true to the best of my knowledge and belief. Signature: (Authorized Representative of Non-Resident Dealer) Print Name: Date: SED International is restricted from selling certain computer products outside of its assigned distribution territory. Call your sales representative to verify assigned distribution territories. Atlanta 800-444-8962 Fax 800-FAX-2SED 4916 N. Royal Atlanta Drive Tucker, GA 300855044 Miami 800-592-0199 Fax 305-592-7655 1729N.W.84thAvenue Miami, FL 33126 Statement for Exemption of Tangible Personal Property for Removal of the State by a Non-Resident Dealer SED Customer #:________________ SED Order#:__________________ FROM: Purchaser ______________________________________________ (NameofNon-residentDealer) ______________________________________________ (AddressofNon-residentDealer) ______________________________________________ (Passport or Visa Number) ______________________________________________ (Arrival-DepartureCard) Evidence of Authority to Do Business in Home State or Country ______________________________________________ (Business Name) ______________________________________________ (Business Address) ______________________________________________ (Sales Tax Registration Number in Home State) ______________________________________________ (OccupationalLicenseNumber) ______________________________________________ (OtherEvidence)(CopyAttached) This is to certify that the tangible personal property purchased from SED International will be transported outsideofFloridaforresaleandnootherpurposes. Attached. _______ Copy of Invoice Attached Underpenaltiesofperjury,IdeclarethatIhavereadtheforegoingandthefactsstatedhereinaretruetothebest ofmyknowledgeandbelief. Signature: Print Name: Date: ______________________________________________ ______________________________________________ (AuthorizedRepresentativeofNon-residentDealer) ______________________________________________ SED International is restricted from selling certain computer products outside of its assigned distribution territory. Call your sales representative to verify assigned distribution territories.