ML20203C280
| ML20203C280 | |
| Person / Time | |
|---|---|
| Issue date: | 02/19/1998 |
| From: | Congel F NRC OFFICE FOR ANALYSIS & EVALUATION OF OPERATIONAL DATA (AEOD) |
| To: | Axelson W, Caldwell J, Mallett B NRC OFFICE OF INSPECTION & ENFORCEMENT (IE REGION I), NRC OFFICE OF INSPECTION & ENFORCEMENT (IE REGION II), NRC OFFICE OF INSPECTION & ENFORCEMENT (IE REGION III) |
| References | |
| NUDOCS 9802250135 | |
| Download: ML20203C280 (10) | |
Text
__ _ _ - _ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ - - _ _ . . . ___ . . _ . . _ - _
O February 19, 1998 4
MEMORANDUM TO: Willbm L Axelson, Deputy Regional Administrator, Region l Bruce S. Mallett, Acting Deput/ Regional Administrator, Region ll Jamen L Caldwell, Deputy Regional Administrator, Region 111 James E. Dyer, Deputy Regional Administrator, Region IV T
FROM: Frank J. Congel, Director incident Response Division Office for Analysis and Evaluation of Operational Data
SUBJECT:
EMERGENCY RESPONSE COORDINATOR'S (ERC) WORKSHOP NO. 30 ON APRIL 7 AND 8,1998 IN REGION I This memorandum is to invite the Emergency Response Coordinators, Emergency Response Assistants, and their management to attend ERC Workshop No. 30 to be held on April 7 and 8, 1998 in Region 1. The workshop will commence at 1:00 pm on April 7 and end at 5:00 pm on April 8,1998. The focus of the meeting will be to discuss response program efficiencies and objectives for the coming year and how they are anticipated to affect the regions, in addition, the status of the AEOD reorganization wl!! be discussed. Representatives from the EPA Region ill and FEMA Headquarters will also make presentations.
A block of rooms has been reserved at the Hampton inn, which is located at 530 DeKalb Pike.
King of Prussia, PA. Each workshnp participant is responsible for contacting the hotel at 610-962-8111 to guarantee their individual reservation. When contacting the hotel ask for the block reserved under the 'Nuciear Regulatory Commission
- so that you will receive the pre-negotiated flat room rate of $83.00 (the authorized lodging rate for Montgomery County is
$84.00). Please bring the attached tax exempt form to avoid Pennsylvania tax. Individual reservations must be made no later than March 24,1998. The workshop will be held in the Public Meeting Room at the Region I office.
Please direct any questions, requests for final agenda subjects, and your anticipated attendance to Eric Weinstein of my staff at (301) 415-7559.
l
Attachment:
As stated DISTRIBUTION. /
File Center AEOD R/F IRD R/F ER R/F MModes,RI FHinson, RI JHufham, Ril CBanks, Rll JCreed, Rill TPloski, Rlli DGonzales, Rlll Gene Bates, RIV TEssig, NRR Public GTracy, EDO @-33 TMartin CRossi AThadani DISK / DOCUMENT NAME: H:tERB\WEINSTEl\ERC30REV.1 To receive a copy of this document. Indicate in the bor *C' = Copy w/o attachment. *E" = Cosy w/ attachment. *N" = No copy
/b OFC AEOD:lf3D _ 6 AEOD:lRD AEOD:lRD N NW'E EDV aIsteln) RTHogan "V FJCongel [k, DATE MN 5 /J /98 L / $ /98 9002250135 980219 PDR ORO NEXD g I
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W FRE C3$$ Ogpy N N N Y '~' "
( **'# "' "" ) , PENNSYLVANIA SALES, USE AND f,', *fo s ,
This f:rm c:n t bo tes d to HOTEL CCCUPANCY TAX ebtain a 5:Iss T2.. ucsns3
'""!U.'E t I's 7e*v$Ul'" EXE#.PTION CERTIFICATE Humber or Exerept Status, ouH AU o9 plus# Nils repst f uND IARIs asaEEoYa77uss,ci (Plenio Print or Type)_ ,
Read Instructions Carefvily THis FORM MAY DE PHOTOCOPlED . VOID UNLES$ COMPLETE INFORMATION l$ $UPPLIED CHKK ONE, # "I OPINNSYLVANIA 5ALF5 TAX MLANKIT EXEMPTION CERTlHCATE (USL FOR MULilPLE TRANSAC
- 9. .i $.a., e, QPfNNSYLVANIA ano, HOf tL OCCUPANCY TAX EXEMPTION CFRTIFICATF (U$t iOR ONE TRANSACT b --
cy 6.. 2p c.s.
Property and services purchased or leased using this certificate are exempt from soles tax beInuse:
(Select the oppropriote porogrcph from the bock of this form, check the corresponding block below and insert information requested.)
O 1, Property or services w;ll be used direaly by purchaser in pedorming purchaser's operation oh O 2 Poechoser is olan: .
O 3 Proper, will b. ,eioid under Licen.e s . if purchaser does not have o Pennsylvanio Soles Tom License Number, int,lude o statement under Category Number 7 e(mploining why a numb O 4. Purchaier is oton: Holding Exempiion s O 5, Property end/or services will be used directly by purchoner involving a publ c utility service. (Complete Pen 5 on Reverse }
O 6. Exempt wrapp;ng supplies, license s . til purche. r does not have o P.nniylvon;. soies T ,
license Number, include o sentement under Catepry Number 7 explaining why a number is not required.)
d 7, Other _federd Emnl O yCC- ^" Of M
- IL 1 BilliDh (Cxplain in detail. Additional space on reverse side.)
I am outhorlied to esecute this Cer1ificote and claim thl exemption. Misuse of this Certilkate by seller, lessor, buyer buee, or their repr: tentative is punishoble by fino and Imprisonment.
tu.a. %w , , t. .. a .n ~~ 1., c.,s. g t.. c,f 3.
United States Nuclear Regulatory Commissinn 475 Allendale Road King of Prussia PA 6,r ,.. s,p.e. t,. . T,. ..
- 1. ACCEPTANCE AND VAllDITY:
A Pennsylvonto esemption certificote must be used m connection with any exemption under the Pennsylvania Code.
For this certificate to be valid, the seller /lenor must exercise good faith in accepting this certificate, which locludes: 1 cor1ilnote must be completed properly; (2) the certificote must be in the soller/ lessor's possession the w date el sole / lease; (3) Ifie certificate does not contain Information which is knowingly folse; and (4) the itemhervice is consistent with the esemption to which the customer is entitled. for more information, refer to Regvlotion 200, Exemption Certificate (Title 61 PA Code $32:2), An involid certifkole rnoy subject the seller /lenor to the tax,
- 2. REPRODUCTION OF FORM:
This form may be reproduced but must contain the some information as appears on the PA Department of Revenve's form.
- 3. RETENTION The seller or lessor must retain this certificate for at least four yoors from the date of the exempt sole to which the certificote cpplies, DO NOT RETURN THIS FORM TO THE PA DEPARTMENT OF REVENUE.
EXEMPT ORGANIZATIONS:
This form may be used in conjunction with form REV1715, Exempt Organization Decloration of Sales Tax Exemption, when o purchase of $200 or more is made by on organization which qualifies with the PA Department o? Reve,ue for
" Exempt Status". These organizations are assigned on exemption number, the first two digits of this number 'cgin with 75 (example 75 00000 0),
ATTACHMENT 2
$: leo the r:oson for your Laomption from the list ktow exd order the type of epsmtica or cre:nlaohon en the epproprius oms on the t:ce g el this Ixemptian Certificos. An "*" indkain on c=mption mry be cloimed from Hotsi occuponry Tom.
ExtMMION fiEA$ON5 1.) Frof erty ondlor utvim will be directly used by purchaser in performing pvechour's operation oh 1 o Monvfocturing e Mining e Doirying e Promsing o forming e $htpbuilding This esortplion is not valid for property or services whkh are und in: (o) condruding, repairint,, or remodeling of reci property, other then tsol property which is used directly in exempt operations; or (b) maintermnce, monogeriol, adminitrotive, supervisory, soles, delivery, worehovimg or other conoperational activities.
2 ) Purdoser is olorn e Instrumentality of the Commonwealth, e Pohtical subd. vision of the Commonwechh.
- Munkipal Authority created under the "Munkipal Authority Acts of 1935 or 1945."
- Iledric Co operatin Corporolion created under the " Electric Co operative Corporotion Aa."
- Co operatin Agrkultural Association required to pay Corporute Net income Tom under the Act of May 23,1945, P1893, os amended (exemption not wild for reginered vehkles).
- Credit Unions organised under "f ederal C, edit Union Act" or $ tom " Credit Union Act".
- federal instrumentolity
'e federal eroploye on cJfido! business (esemption opplicable to Hotel Occuponey Tom only, o copy of orders or statement from supervisor most be ottoched to this certifkote.)
e School Bus Operator (This Caemption Certificate is hmited to the purchase of ports, repairs or maintenance nrvices upon vehicles heenwd as school buses by the Department of Transportation. For purchase of school buses, ice NOTE below.)
Property endlor services will be resold et rented in ordinary course of purchaier's business. H purchaser does not have o Pennsylvania 3 ) $ ales Tom Uanse Number, complete Nornber 7 explaining why ava number is not reqvited. This f sempti to be resold: (1) in originol forms or (2) os on ingredient or component of other property.
J ) Special enemptions A. Religious Organization . Faemption No. .
B. Volunteer Firemon's Organirotion . Exemption No.
C. Nonproht fducolional inpitution . Esemption No D. Charitable Organitotion . E semption No _
C. Direct Pay Permit Holder . Exemption No.
'f. Individual Holding Diplomatic ID . Exemption No.
G. School District . Caemption No.
H. Tourist Promotion Agency . Exemption No.
(Exemption limited to the purchase of promotional materials for distribution to the public.)
Emsmption kmhed to purchase of tangible personal property for use and not for sole. The esemption may not be vad by a controdor perform.
ing services to rool property. E ach mernpt orDonization or institution must have on enemption number assigned by the PA Department of Remnue er diplomats envit how on Identification cord ossigned by the federal Gowrnment. The enemption for categories "A, B, C ond D" are not wild for property for wie int (1) construction, improvement, repair or molntenance or any real property, emeopt supplies and anotorials used for routine repair or maintenance of the real property; (2) any unreloted octivities or operotion of a public trade or businns; or (3) equipment used to snointain reol property, 5.) Property endler arvien will be used directly by purchoser in the production, deliary, or rendition of public veility services os defined by the Pennsylvania Utihty Code.
O Penn ylvos.la Public Utility Commission ondlor O int.rpoie Comenerce Commiis;on A contract corrier is not entitled to 6 3 Exemption and a " Schedule of Chorges" filed by such corrier does not notisfy this requirement.
This Ememption is not valid for property or services for use in (1) ces.struoion, improvement, repair or molntenance of real property, other than taal property which is vs.d directly in rendering the pubik veility serviews; or (2) monogeriol, administratiw, supersisor, soles or other nonoperational octivities; or (3) tools and equipment used but not lastolled in maintenance of facilities or direct use equipment. Tools and equipment used to repolt " direct use" property are exernpt from tot 6.) Wndor/ Seller purchasing wrapping supplies and nonreturnable contoiners used to wrap property whkh is sold to others.
7.) Other (Arioch o uporate sheet of paper il more ipoco is required.) _
NOTti Do not use this form for doiming on exemption on the regierosion of a vehkle. To clotm on exemption from tax for ony Motor whic' semi troller of trucer with the PA D,portmord et Tronoportation, Ibureus of Motor VehWe end ueensing, use FORM ME troller,kotion "Appi for Certificate of Title", for "first tiene" registrations and FORM MW45T, "Whide Salm and Use Tom Re for Registration", for oil other registrations.
' Ewomption eney be clotmed from hotel occupency tow.
TOTAL P.05
s l
Cormonwealth of Pennsylvania Office of Chief Counsel Department of Revenue Dept. 281061 Harrisburg, PA 17128-1061 sales and Use tax Regulation 200 (61 Pa. Code $32.2)
Section $32.2 - Exemption Certificates REVISED September 9. 1972 REVISED November ti, 1982 (a) When Exemption Certificates are Required - Every person who is required by the act to collect tax upon sales or rentals of tangible personal property or taxabic service shall, in every case in which he has not collected have available for Departmental inspection a valid, properly executed tax, exemption certificate which was secepted in good faith or, in lieu of tac '
certificate, the following:
(1) Evidence that the property sold or rented is not tangible personal property or a taxable service as defined by the act.
(2) Documentary evidence that his customer is the United States or an instrumentality thereof, the Commonwealth, or a political subdivision or instrumentality of the Commonwealth.
(3) Docutnentary evidence that he was required to deliver the prop-erty sold, rented or serviced to a destination outside the Commonwealth for use outside the Corconwealth, and th3t he did, in fact, so deliver the property.
(b) Relief from Tax Liability - A seller or lessor who accepts in good faith an exemption certificate which discloses a proper basis for exemption upon its face is relieved of liability for collection or payment of tax upon transactions covered by the certificate.
(1) Disclosure of Proper Exemption Basis - In order for a certificate to disclose a proper basis f or exesiption-it shall meet the following
~
requirements:
(i) The certifieste shall be an officially promulgated
. exemption certificate form, or a substantial and proper reproduction thereof.
(i'i The certificate shall be dated and executed in accordance with the instructions published for use therewith, and shall be cocplet.e and regular in every respect.
(fil) The certificate aust state a proper exemption reason.
4
l
' (2) Acceptance in Cood Fnfth
- An ete::ption certificate to 4 e cceepted in good faith shall also meet the folicving requiresents:
(i) The certificate shall contain ou statement or entry which the seller or lessor knows, or has reason to know, is false or misleading. A certificate eccepted by a seller or lessor, in the ordinary course of his business, which on its f ace discloses a valid basis of exemption consistent with i the activity of the purchaser and character of the property or service being !
purchased, shall be presumed to be taken in good faith.
(ii) A seller or lessor is presumed to be f amiliar with the law and regulations regarding the property in which he deals. Where a seller or lessor has accepted a blanket exemption certificate, each transaction between the parties is considered a separate clain for exemption thereunder, and the seller or lessor shall, therefore, exercise good faith in each transaction, in order to avoid liability for the tax.
(iii) The certificate shall be in the physical possession of the t.eller or lessor, and available for Departmental inspection, on or before the 60th day following the date of the sale or lease to which the certificate relates. Where a certificate is not ande available for Departmental inspection on or before that time, the seller or lessor shall provide to the satisfaction of the Department, by means of evidence other than an exemption certificate, that the sale or lease in question is, in fact, exempt. In the absence of proof the transaction vill be deemed taxable and assessed as such.
(c) penalties for misuse of Exemption certificates - Talse or fraudulent statements made upon an exemption certificate by a person, whether a seller, lessor, buyer, lessee or a representative or agent of the persons, is a misdemeanor, upon each separate conviction of which the offender may be sentenced to imprisonment not exceeding one year, a fine not exceeding $1,000, or both, together with costs of prosecution. In addition, severe civil penalties are provided by law for misuse of exemption certificates by any person. Reference should be made to section 268(b) of the TRC (72 P.S. 5 7263(b)).
(d) Forms of Certificates - The following exemption certificate forms and instru .fons have been promulgated by the Department:
(1) Forens for general use - The Department form entitled Sales and Use Tax Exemption Certificate may be used for (i) ~Unit _ exemption - This exemption shall be used for all single sales or leases of tangible personal property.
(ii) Blanket exemption - This exemption shall be used for all claims of exemption upon sales and leases of tangible personal property in a series of transactions between parties.
(2) Forms for Purchase of Motor Vehicles - The following form is designed for purchase of motor vehicles, and is not velid for purposes other than that for which .it is designed: Form REV-191 Vehicle Sales and Use Tax Return.
This form shall be used for claims of exemption upon the purchase or lease of a motor vehicle, trailer, semi-trailer or tractor which is required by lav to be registered with the Bureau of Motor Vehicles, and shall accompany the application for title.
february 19, 1998 e
MEMORANDUM TO: William L. Axelson, Deputy Regional Administrator, Region l Bruce S. Ma'lett, Acting Deputy Regional Administrator, Region ll James L. Caldwell, Deputy Regional Administrator, Region lli James E. Dyer, Deputy Regional Administrator, Region IV FROM: Frank J. Congel, Director Incident Response Division Office for Analysis and Evaluation of Operational Data
SUBJECT:
EMERGENCY RESPONSE COORDINATOR'S (ERC) WORKSHOP NO 30 ON APRIL 7 AND 8,1698 IN REGION 1 This memorandum is to invite the Emergency Response Coordinators, Emergency Response Assistants, and their management to attend ERC Workshop No. 30 to be held on April 7 and 8, 1998 in Region I, The workshop will commence at 1:00 pm on April 7 and end at 5:00 pm on April 8,1998. The focus of the meeting will be to discuss response program efficiencies and objectives for the coming year and how they are anticipated to affect the regions. In addition, the status of the AEOD reorganization will be discussed. Representatives from the EPA Region lil and FEMA Headquarters will also make presentations.
A block of rooms has been reserved at the Hampton Inn, which is located at 530 DeKalb Pike, King of Prussia, PA. Each workshop participant is responsible for contacting the hotel at 610-982 8111 to guarantee their individual reservation. When contacting the hotel esk for the block reserved under the
- Nuclear Regulatory Commisslof so that you will receive the pre-negotiated flat room rate of $83.00 (the authorized lodging rate for Montgomery County is
$84.00). Please bring the attached tax exempt form to avoid Pennsylvania tax. Individual reservations must be made no later than March 24,1998. The workshop will be held in the Public Meeting Room at the Region I office.
Please direct any questions, requests for final agenda subjects, and your anticipated attendance to Eric Weinstein of my staff at (301) 415 7559.
Attachment:
As stated OlSTRIBUTION:
File Center AEOD R/F IRD R/F ER R/F MModes,RI FHinson, RI JHufham, Rll CBanks, Ril JCreed, Rlli TPloski, Rlli DGonzales, Rlli Gene Bates, RIV TEssig, NRR Public GTracy, EDO TMartin CRossi AThadani DISK / DOCUMENT NAME: H:\ ERB \WEINSTEl\ERC30REV.1 To rece.ve a copy of this document. .ndicate in the bor "C" = Copy w/o attachment. "E" = Cooy w/ attachment. "N" = No copy OFC AEOD:lRD 6 AEOD:lRD AEOD:lRD M NAME EbMeNgkin) RTHogan
FJCongel /Y DATE NlN[ ' /' /98 & /IC1 /98 b
OFFICIAL RECORD COPY 1l6 # '
5
( '"" "' " ) . PENNSYWANIA
, f' , fn SALES, USE AND This f:rm exn:t be e:s.d e3 HOTEL OCCUPANCY TAX chtein e s:Iss Tax ucns
"*$'MES',""r'n" ., mail'"
unu or somni revsnu EXEMPTION CERTIFICATE Number or Exempt status, N A & s.s sG r 712s b4rst ]Plehte Irifit or Iypt) Neod instrucflent Cere THit FORM MAY DE PHOTOCOPIED . VOID UNLE$$ COMPLETE INFORMATION l$ SUPPLIED CHFck c'NE, OPtNNsylvANIA SAttS TAX UNIT FXfMFTION CERilflCATE (U$t FOR ONE TRAN$ACilON)
OPENNSYtVANIA SAtFS TAX RLANKtT EXEMPTION CERTIFICATI (U$t FOR MUtilPlt TRANTACTION ne .i s. , e, a. QPf
., NN5YLVANIA HOf tL OCCUPANCY TAX [XtMPTION CFRilFICATF (U$f_f 0_R ONt IRANSACT 6
cw 5. r,p c. r.'
Property a;.d services purchosed or leased using this certificate are exempt from sales tax because:
(Select the oppropriote porogroph from the boek of this form, check the correspondig block below and le. sert informot;on rerguested.)
- 01. Peoperty or serviers will be s,ied direoly by purchosor in perfor ning r>urchaser's operation of.
O 2. Purchaser is alon: . .
O 3. Property will be resold under License # . , if pvechoter does not have o Pennsylmaio Soles ina License Number, include o statement vader Category Nurnber ? e(nplaining why a number O A Purchaser is clon: Holding Exemptioa #
D 5. Property end/or services will be vied directly by punhoser involving a public utility tarvice (Complete Pon 5 on Reverse )
O 6 E>empi wrapping supplie., License a . Its purcheier dc es noe have o Penniyi.onio soles to, lkense Nurnber, iiiclude o statement under Category Number 2 enplaining why o avreber is t'ot required.)
[0] 7. Other .lederM fryi nyce_on _M N t' Riht11111111- _-
(Caplain in detail. Additional space on reverse side.)
I um outhorlied to esecute this Certihcot, and claire this exempdon, Mlsuse of this Certilkole by seller, le.:or, buyer, lessee, et their representative is punishable by hne end imprisonment.
E e .i h,a m ,.,uo.. t cwm. -
W -
%,. i., c.* H406 linited States Nuclear Regulatory Comission 475 Allendale Road Kitig of Prussia PA s .rw.... s,y.<., s .... %. -
- 1. ACCEPTANCE AND VAllDITY:
A Pennsylvonlo asemption certificote must be used in connection with any exemptiran under the Pennsylvanio Code.
For this certificate to be valid, the seller / lessor must esercise gcod faith in accepting this certshcote, which includes: 1)the c$rtibcate must be completed properly; (2) the certificate must be in the seller / lessor's possession wi dote of sole / lease; (3) the certificate does not contain information which is knowingly folse; and (A) the item 4crvice is consistent with the exemption to which the (ustomer is entitled, for more informotion, refer to Regulation 200, Exemption Certificate (Title 61 PA Code $322). An involid certificele may subject the seller / lessor to the tax,
- 2. REPRODUCTION OF FORM:
This form may be reproduced but must contain the some information as appears on the PA Department of Revenve's form.
- 3. RETENTION The seller orlessor must retain this certificate for at least four years from the date of the exempt sole to which the c.ertificate applies. DO NOT RETURN THIS FORM TO THE PA DEPARTMENT OF REVENUE, F.XEMPT ORGANIZATIONS:
This form mcy be used in conjunction with form REY.1715, Exempt Orgenization Declaration of Sales Tax Exemption, when o purchase of $200 or more Is made by on orgontration whir.h qualifies with the PA Department of Revenue for
" Exempt Status. These organizations are assigned on exemption number, the first two digits of this number begin with 75 (example 75 00000 0).
ATTACHMENT 2 :
-.-.-.- - - - ~ - - - - - . - .- _ . - - . _ _
$: lect thz tason for your Latmption from the hd below e.td ceder ths type of cparotion or erg:nisation in the appropriots &ns on the fece j , Sf this Imemp6en Certi6 cats. An "*" ind cats: nn temp 6on mry be claimed trem Hot >l Ouuponey Tox.
. tXLMPilON ltE ALONS
! 1 ) Fropert; ondlor servkes will be direoly used by purchoser in performing purchour's opero6on oh ,
e Monufacturing e Mining e Doirying
- Processing e Tottning * $Mpbu'Idim This esemptica h not valid for g, roper 1r or servkes whkh ore used im (o) construdin repairing, or remodeling of recl property, other then real prope rt, tvhich la vad directly in wempapemtkms; or (b) mairwenonce, monoDeno , adm;nierosive, supervisc ty, solet delivery, worehousmg ut other conopetoConal activities.
2 ) Purchoser is oben o Instrutnentality of the Commonwealth, l '
- Politient subdwision el the Commonwealth.
- Munidpol Authority ueoted under the "Mynkipal Authority Acts of 1935 or 194$."
- [lectric Co.opero6ve Corporosion ueated under the "!!edric Co opemelve Corporotion Ao."
- Co operotle Agrkviterol Association reqvtred to pay Corpomte Net itcome Tom under the Ad of May 23,1945, P L 893, os amended (exemplen not valid for regivereci vehkles).
- Credit Unions organized under " federal Credit Union Act" or State "Credet Union Ad".
'e federal Instrumentality
'e s Federal emplop on o ficial business (esemgwion opplicoble to Hotel Occuponcy Tom only, o copy of orders or statement from supe visor must be attached to this certificate.)
e School Bwi Operator (This [mempt;on Certificote is hmited to the purthose el ports, repairs or maintenance servkes upon vehicles
, licenwd as school boas by the Departmero of Transportation. For purchase of t*hool buses, see NOTE below) l
- Property andbr servkes will be resold or rented in ordinary couru of purchaier's business d purdoser does e of have o Pennsylvanio 3 ) $ oles To Uconse Number, complete Nvinber 7 explaining why such number is not required. This [sempli to be rescid
- (1) in originoi forms or (2) os on ingredier4 or component of other property.
4 ) $pedol esempt'ons A. Religious Organisatiert . Exemption No _, ..
D. Wlunteer firemon's Organirosion . Ezernption Na _ _
C. Nonproht Educational Instituilon . LaempHon No l D. Chor.dahle Organiration . Esempnen No.
E. Direct Poy Permil Holder . Ememption No.
' f, Individual Holding Diplomatk ID . ExempCon No. ___
i G. School District . Emerription No. =
, H. Tourio Promo6en Agency . Exemption No. _
(Exemption hmited to the purchase of promotional materlois for distribution to the public.)
hsmption limbed to purchase of tangible personal property for use and not for sole. The exemption may not be used by a contrador perform.
ino services to real property. Eoch eterept organization or institution must have on esempiton number oisigned by the PA Department of Reens,e
. er diplotnuts must have on identification cord assigned by the federal Government. The exemption for categories "A, B, C ond D" are not valid for property for use ins (1) conservoion, Impmwmant, repair or molntenance or any real property, except supplies and motoriols used for routine repair or maintenance of the real property; (7) any unrelated odivities or operation of a public trade or business; or (3) equipment used to mointain real property.
5 ) by the Pennsylvanio Utility Code, Property endler services will be used dir oly by purchaser in the produc O Pennsylvotaa public ui;lity commission ondlor O interooio Commerce commiision A controct entrht is not entieled to this ExemnCon and a " Schedule of Chorges" filed by such corrier does not satisfy this recivirement.
This C=emption h not valid for property or servkes for use in (1) construoion, improvement, repair or moin'enonce of reol proper'y, other than rool property which is uwd dirwoly in rendering the public veility services; or (2) manageriol, administrative, supervisor, sales or cwher nonoperational octivities; or (3) sools and equipment used but net installed in maintenance of fodlisies or direct use equiprnent. Tools and equipment used to repDIr " direct use" property ore mornpt frofo tax, 6 ) %ndor/ Seller purchasing wropping supplies and nonretun'oble contoiners used to wrap property whkh is sold to others.
7.) Other (Anoch o uporate sheet of paper if more spoce is required.) __
NOTti Do nc.: use this form for daiming on exemption on the regierotion of a vehkle To clotto on exemption from tax for any Motor WhkJ troller, samlaroiler or tracer wah the PA Departme,rn of Transportanan, ILoreau of Moeor whides and ucensing, use FORM MV.
"Ap for .piktplon forfor
.egieroflon", Certificots of TitV', for " fire time" registrations and FORM MV-45T "Whide Sales and Use Tax Retu all other regierotions.
- Ewomption may be clotmed from hotel occopeacy sou.
TOTAL P.05
g e. ^
hs: i l' Corwonwealth of Pennsylvania Office of Chief Counsel I Departroent of Revenue Dept. 281061 I Harrisburg, PA 17128-106)
Sales and Use tax Regulation 200 (61 pa. Code 132.2)
Section $32.2 - Exemption Certificates ItEVISED September 9, 1972 PEVISED November 6, 1982 (a) k' hen Exernption Certificates are Required - Every person who is required by the act to collect tax upon sales er rentals of tangible personal property or taxable service shall, in every case in which he has not collected tax, have available for Departmental inspection a valid, properly executed exemption certificate which was accepted in good faith or, in lieu of the certificate, the followint:
(1) Evidence that the property sold or rented is not tangible personal property or a taxable service as defined by the act.
(2) Documentary evidence that his cu.itomer is the United States or an instrumentality thereof, the Cor.monwealth, or a political subdivision or inst rumentality of the Comonwealth.
(3) Docucientary evidence that he was required to deliver the prop-erty sold, rented or serviced to a destination outside the Commonwealth for use outside the Comonwealth, and that he did, in fact, se deliver the property.
(b) Rtlie f f rom Tax 1.iebility - A seller or lessor who accepts in good faith an exemption certificata which discloc es a proper basis for exemption upon its face is relieved of liability for collectica oc payment of tax upon transactions covered by the certificate.
(1) Discl_onure of Proper Exemption Basis In order for a certificate to disclose a proper basis f or exemption it shall eneet the following r e q u i r e rne n t s :
(i) The certificate shall be an officially promulgated
. exemption certificate form. or a substantial and proper reproduction thereof.
(ii) The certificate shall be dated and executed in accordance with the instructions publichtd for use therewith, and shall be cocpl e t,e and regular in every respect.
(iii) The certificate must state a proper exemption reason.
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/ (2) /,ceeptance in cood Fnith - An
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oxenption certificate to 'le cerepted in good fcith shall also meet the fo110 wing requirements:
(i) The certificate shall contain no statement or entry which the seller or lessor knous, or has reason to know, is f alse or misleading. A certificate accepted by a seller or lessor, in the ordinary course of his business, which on its face discloses a valid basis of exemption consistent with the activity of the purchaser and character of the property or service being purchased, shall be presumed to be taken in good faith.
(ii) A seller or lessor is presumed to be familiar with the law and regulations regarding the property in whi.ch he deals. Where a seller or lessor has accepted a blanket exemption certificate, each transaction between the parties is considered a separate claim for exemption thereunder, and the seller or lessor shall, therefore, exercise good faith in each transaction, in order to avoid liability for the tax.
(iii) The certificate shall be in the physicel possession of the t.eller or lessor, and evallable for Departmental inspection, on or before the 60th day following the date of the sale or lease to which the certificate relates. Where a certificate is not nr.ade available f or Departmental inspection on or before that time, the seller or lessor shall provide to the satisfaction of the Department, by means of evidence other than an exemption certificate, that the sale or lease in question is , in fact , exempt. In the absence of proof the transaction will be deemed taxable and assessed as such.
(c) penalties for misuse of Exemption certificates - False or fraudulent statements made upon an exemption certificate by a person, whether a seller, lessor, buyer, lessee or a representative or agent of the persons, is a misdemeanor, upon each separate conviction of which the offender may be sentenced to imprisonment not exceeding one year, a fine not exceading 51,000, or both, together with costs of prosecution. In addition, severe civil penalties are provided by law for misuse of exemptica cer';ificates by any person. Reference should be made to section 268(b) of the TRC (72 P.S. 5 7263(b)).
(4) Fortns of certificates - The following exemption certificate forms and instructio E have been promulgated by the Department:
(1) Forms for general use - The Department form entitled Sales and Use Tax Exemption Certificate may be used for (i) Unit _ exemption - This exemption shall be used for all single sales or leases of tangible personal property.
(ii) Blanket exemption - This exemption shall be used for all c l a sic s of exemption upon sales and leases of tangible personal property in a series of transactions between parties.
(2) Forms for Purchase of Motor Vehicles - The following form is designed for purchase of motor vehicles, and is not valid for purposes other than that for which .i t is designed: Form REV-191 Vehicle Sales and Use Tax Return.
This form shall be used for claims of exemption upon the purchase or lease of a motor vehicle, trailer, semi-trailer or tractor which is required by law to be registered with the Bureau of Motor Vehicles, and shall accompany the application for title.