Utah: certificado de reventa

Cómo completar y aceptar el certificado

1. The buyer enters its business name, phone, and address, and the name of the seller, then enters its Utah sales tax license number in the header.
2. The buyer checks the Resale or Re-lease box, which certifies that it deals in the property or services for resale and will report tax itself on anything it uses.
3. An authorized person signs, prints their name and title, and dates the form, which the seller keeps on file rather than sending to the Tax Commission.
4. For a non-Utah retailer on TC-721NR, the buyer lists its issuing state and license number plus the specific invoice numbers covered.

Cuándo está protegido un vendedor

A seller is not liable for the tax if it obtains a completed exemption certificate, or the same required information, within 90 days after the sale. If it does not, it has 120 days after the Tax Commission asks for substantiation to obtain a certificate taken in good faith or otherwise prove the sale was exempt. Relief is lost if the seller knew or had reason to know the information was materially false or knowingly took part in evading the tax.

Conservación de registros del vendedor

Sellers must keep records, including exemption certificates, for three years from the date the tax return is filed.

Errores comunes

• Leaving off the Utah sales tax license number, which the form requires for the resale exemption.
• Continuing to rely on an old certificate after more than 12 months have passed since the customer's last purchase.
• Treating a TC-721NR as a blanket certificate, when it covers only the invoices listed and must be redone for each delivery accepted in Utah.

Certificados multiestatales en Utah

Preguntas frecuentes sobre el certificado de reventa de Utah