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                 (Sales, Use, Tourism and Motor Vehicle Rental Tax)                                   Clear form
                                                                                                                                   
 Name of business or institution claiming exemption (purchaser)                                       Telephone number

  Street address                                                                 City                 State                        ZIP Code

  Authorized signature                            Name (please print)                                 Title

                                  Date
  Name of Seller or Supplier:

 Sales Tax License Number:   Required for all exemptions marked with an asterisk (*)

The signer of this certificate MUST check the box showing the basis for which the exemption is being claimed. 

                       DO NOT SEND THIS CERTIFICATE TO THE TAX COMMISSION
                              Keep it with your records in case of an audit.

For purchases by government, Native American tribes and public schools, use form TC-721G.

*  Resale or Re-lease                                                            *  Machinery and Equipment and Normal Operating 
    I certify I am a dealer in tangible personal property or services that            Repair or Replacement Parts Used in an Electronic 
    are for resale or re-lease. If I use or consume any tangible personal             Payment Service
    property or services I purchase tax free for resale, or if my sales are 
    of food, beverages, dairy products and similar confections                        I certify the machinery and equipment and normal operating repair 
    dispensed from vending machines (see Rule R865-19S-74), I will                    or replacement parts have an economic life of three years or more 
    report and pay sales tax directly to the Tax Commission on my next                and are for use in the operation of an electronic payment service 
    sales and use tax return.                                                         described in NAICS Code 522320.

*  Religious or Charitable Institution                                           *  Machinery or Equipment Used by 
    I certify the tangible personal property or services purchased will be            Payers of Admissions or User Fees
    used or consumed for essential religious or charitable purposes.                  I certify that: (1) the machinery or equipment has an economic life 
    This exemption can only be used on purchases totaling $1,000                      of three or more years and will be used by payers of admissions or 
    or more, unless the sale is pursuant to a contract between the                    user fees (Utah Code §59-12-103(1)(f)); (2) the buyer is in the 
    seller and purchaser.                                                             amusement, gambling or recreation industry (NAICS Subsector 
                                                                                      713); and  (3) at least 51 percent of the buyer’s sales revenue for the 
   Construction Materials Purchased for                                              previous calendar quarter came from admissions or user fees.
    Religious and Charitable Organizations
    I certify the construction materials are purchased on behalf of a religious   *  Refinery Machinery, Equipment and 
    or charitable organization and that they will be installed or converted into      Normal Repair or Replacement Parts
    real property owned by the religious or charitable organization.                  I certify the machinery, equipment, normal operating repair parts, 
    Name of religious or charitable organization:                                     catalysts, chemicals, reagents, solutions or supplies are for the use 
    ________________________________                                                  of a refiner who owns, leases, controls or supervises a refinery (see 
                                                                                      Utah Code §63M-4-701) located in Utah, and beginning on July 1, 
    Name of project: _______________________                                          2021, annually obtains a valid refiner tax exemption certification 
                                                                                      from the Office of Energy Development.
*  Fuels, Gas, Electricity
    I certify all natural gas, electricity, coal, coke, and other fuel               Pollution Control Facility
    purchased will be predominantly used for industrial use.                      *
                                                                                      I certify our company has been granted a “Certification of Pollution 
                                                                                      Control Facilities” as provided for by Utah Code §§19-12-101 - 
*  Machinery and Equipment and Normal Operating                                      19-12-305 by either the Air Quality Board or the  Water Quality 
    Repair or Replacement Parts Used in a Manufacturing                               Board. I further certify each item of tangible personal property 
    Facility, Mining Activity, Web Search Portal or Medical                           purchased under this exemption is qualifying.

    Laboratory                                                                       Municipal Energy
    I certify the machinery and equipment, normal operating repair or             *
    replacement parts, or materials (except office equipment or office                I certify the natural gas or electricity purchased:  is for resale; is 
    supplies) are for use in a Utah manufacturing facility described in               prohibited from taxation by federal law, the U.S. Constitution, or the 
    SIC Codes 2000-3999 or a NAICS code within NAICS Sector 31-33;                    Utah Constitution; is for use in compounding or producing taxable 
    in a qualifying scrap recycling operation; in a co-generation facility            energy; is subject to tax under the Motor and Special Fuel Tax Act; 
    placed in service on or after May 1, 2006; in the operation of a Web              is used for a purpose other than as a fuel; is used by an entity 
    search portal by a new or expanding business described in NAICS                   exempted by municipal ordinance; or is for use outside a municipali-
    Code 518112; in a medical laboratory described in NAICS Code                      ty imposing a municipal energy sales and use tax. The normal sales 
    621511; or in a business described in NAICS 212, Mining (except Oil               tax exemptions under Utah Code §59-12-104 do not apply to the 
    and Gas), or NAICS 213113, Support Activities for Coal Mining,                    Municipal Energy Sales and Use Tax.
    NAICS 213114, Support Activities for Metal Mining, or NAICS 
    213115, Support Activities for Nonmetallic Minerals (except Fuels)            *  Service Provider Consumables
    Mining. For a definition of exempt mining equipment, see Utah Code                I certify the tangible personal property is consumable items 
    §59-12-104(14).                                                                   purchased by a service provider as described in Utah Code 
                                                                                      §§59-12-103(1)(b), (f), (g), (h), (i) or (j).

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

*  Commercial Airlines                                                         *  Ski Resort
    I certify the food and beverages purchased are by a commercial                  I certify the snow-making equipment, ski slope grooming equipment 
    airline for in-flight consumption; or, any parts or equipment                   or passenger rope-ways purchased are to be paid directly with 
    purchased are for use in aircraft operated by common carriers in                funds from the ski resort noted on the front of this form.
    interstate or foreign commerce.
                                                                                *  Qualifying Data Center
*  Commercials, Films, Audio and Video Tapes                                       I certify the machinery, equipment or normal operating repair or 
    I certify purchases of commercials, films, prerecorded video tapes,             replacement parts are: (1) used in a qualifying data center as 
    prerecorded audio program tapes or records are for sale or distribu-            defined in Utah Code §59-12-102; (2) used in the operations of the 
    tion to motion picture exhibitors, or commercial television or radio            qualifying data center or in an occupant’s operations in the qualify-
    broadcasters. If I subsequently resell items to any other customer,             ing data center; and (3) have an economic life of one or more years.
    or use or consume any of these items, I will report any tax liability 
    directly to the Tax Commission.                                                Leasebacks
                                                                                    I certify: (1) the leased tangible personal property is part of a 
*  Alternative Energy                                                              sale-leaseback transaction; (2) sales or use tax was paid on the 
    I certify the tangible personal property meets the requirements of              initial purchase; and (3) the leased property will be capitalized and 
    UC §59-12-104 and is leased or purchased by or for an alternative               the lease payments will be accounted for as payments made under 
    energy electricity production facility, a waste energy production               a financing arrangement.
    facility, or a facility that produces fuel from alternative energy.
                                                                                   Film, Television, Radio
*  Electrical Cooperatives                                                         I certify purchases, leases or rentals of machinery or equipment will 
    I certify the tangible personal property will be used for the construc-         be used by a motion picture or video production company for the 
    tion, operation, maintenance, repair or replacement of facilities               production of media for commercial distribution.
    owned by or constructed for a distribution electrical cooperative or 
    a wholesale electrical cooperative as defined in UC §54-2-1.                   Prosthetic Devices
                                                                                    I certify the prosthetic device(s) is prescribed by a licensed 
*  Locomotive Fuel                                                                 physician for human use to replace a missing body part, to prevent 
    I certify this fuel will be used by a railroad in a locomotive engine.          or correct a physical deformity, or support a weak body part. This is 
    Starting Jan. 1, 2021, all locomotive fuel is subject to a 4.85% state tax.     also exempt if purchased by a hospital or medical facility. (Sales of 
                                                                                    corrective eyeglasses and contact lenses are taxable.)
*  Research and Development of Alternative Energy 
    Technology                                                                     Out-of-State Construction Materials
    I certify the tangible personal property purchased will be used in              I certify I am taking possession in Utah of tangible personal proper-
    research and development of alternative energy technology.                      ty that will become part of real property in another state that: (1) 
                                                                                    does not have sales tax, (2) taxes sales at a lower rate, or (3) does 
*  Life Science Research and Development Facility                                  not allow credit for tax paid to Utah. I will report the tax on my next 
    I certify the purchased: (1) machinery, equipment and normal                    Utah return at a rate equal to the lesser of: (1) the rate in Utah 
    operating repair or replacement parts have an economic life of three            where the property was purchased, or (2) the rate in the state where 
    or more years for use in performing qualified research in Utah; or (2)          the tangible personal property is converted to real property if that 
    construction materials are for use in the construction of a new or              state allows a credit for tax paid to Utah.
    expanding life science research and development facility in Utah.
                                                                                   Agricultural Producer
*  Mailing Lists                                                                   I certify the items will be used primarily and directly for commercial 
    I certify the printed mailing lists or electronic databases are used to         farming and qualify for the sales and use tax exemption.  This 
    send printed material that is delivered by U.S. mail or other delivery          exemption does not apply to vehicles required to be registered.
    service to a mass audience where the cost of the printed material is 
    not billed directly to the recipients.                                         Tourism/Motor Vehicle Rental
                                                                                    I certify the motor vehicle being leased or rented will be temporarily 
*  Semiconductor Fabricating, Processing or                                        used to replace a motor vehicle that is being repaired pursuant to a 
    Research and Development Material                                               repair or an insurance agreement; the lease will exceed 30 days; 
    I certify the fabricating, processing, or research and development              the motor vehicle being leased or rented is registered for a gross 
    materials purchased are for use in research or development, manufac-            laden weight of 12,001 pounds or more; or, the motor vehicle is 
    turing, or fabricating of semiconductors.                                       being rented or leased as a personal household goods moving van. 
                                                                                    This exemption applies only to the tourism tax (up to 7 percent) and 
                                                                                    the short-term motor vehicle rental tax (Transportation Corridor 
*  Telecommunications Equipment,                                                   Funding – 2.5 percent) – not to the state, local, transit, zoo, hospital, 
    Machinery or Software                                                           highways, county option or resort sales tax.
    I certify these purchases or leases of equipment, machinery, or 
    software, by or on behalf of a telephone service provider, have a              Textbooks for Higher Education
    useful economic life of one or more years and will be used to enable            I certify that textbooks purchased are required for a higher education 
    or facilitate telecommunications; to provide 911 service; to maintain           course, for which I am enrolled at an institution of higher education, 
    or repair telecommunications equipment; to switch or route                      and qualify for this exemption. An institution of higher education 
    telecommunications service;  or for sending, receiving, or transport-           means: the University of Utah, Utah State University, Utah State 
    ing telecommunications service.                                                 University Eastern, Weber State University, Southern Utah Universi-
                                                                                    ty, Snow College, Dixie State University, Utah Valley University, Salt 
*  Aircraft Maintenance, Repair and Overhaul Provider                              Lake Community College, or the Utah System of Technical Colleges.
    I certify these sales are to or by an aircraft maintenance, repair and 
    overhaul provider for the use in the maintenance, repair, overhaul or          Direct Mail
    refurbishment in Utah of a fixed-wing, turbine-powered aircraft that        *
                                                                                    I certify I will report and pay the sales tax for direct mail purchases 
    is registered or licensed in a state or country outside Utah.                   on my next Utah Sales and Use Tax Return.

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