Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2017

Sales and Use Tax Annotations

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500.0000 SALES TO COMMON CARRIERS—Regulation 1621

Annotation 500.0123

500.0123 Information Required on Certificate E. Certificate E in Regulation 1621 contains 17 inquiries formulated to obtain the information necessary to verify that a water common carrier meets the specific requirements to qualify for the exemption accorded under section 6385(c). In a situation where a purchaser does not want to release information regarding the quantity of fuel on board at time of arrival in port, the amount of fuel to be consumed while in port ,or the amount of fuel to be consumed to reach the first out-of-state destination, the purchaser is not entitled to the exemption provided under section 6385. Certificate E must be obtained either within the seller's normal billing and payment cycle or 45 days from the date of delivery, whichever event occurs later is to be considered "timely filed." (Regulation 1621(c)(3).) However, Regulation 1621(d)(3) provides that in the event an exemption certificate is not received within the time permitted, the seller may nonetheless be relieved of sales tax liability if the seller presents satisfactory evidence that the sale met the requirements of section 6385(c). The evidence required in this situation should provide at least the same information elicited by Certificate E, not less. 1/27/97.