Utah State Tax Commission • 210 N 1950 W • Salt Lake City, UT 84137Print Form
                                                                                                                                    TC-721
                                                                  Exemption Certificate
                               (Sales, Use, Tourism and Motor Vehicle Rental Tax)                       Clear form                          Rev. 5/20
 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)             *  Short-term Lodging 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 lodging provider as described in Utah Code 
                                                                                       §59-12-103(1)(i).

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

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

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