Form TC-721 "Exemption Certificate (Sales, Use, Tourism and Motor Vehicle Rental Tax)" - Utah

What Is Form TC-721?

This is a legal form that was released by the Utah State Tax Commission - a government authority operating within Utah. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on May 1, 2020;
  • The latest edition provided by the Utah State Tax Commission;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form TC-721 by clicking the link below or browse more documents and templates provided by the Utah State Tax Commission.

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Download Form TC-721 "Exemption Certificate (Sales, Use, Tourism and Motor Vehicle Rental Tax)" - Utah

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Utah State Tax Commission • 210 N 1950 W • Salt Lake City, UT 84137
Print Form
TC-721
Exemption Certificate
Rev. 5/20
Clear form
(Sales, Use, Tourism and Motor Vehicle Rental Tax)
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
I certify the machinery and equipment and normal operating repair
of food, beverages, dairy products and similar confections
or replacement parts have an economic life of three years or more
dispensed from vending machines (see Rule R865-19S-74), I will
and are for use in the operation of an electronic payment service
report and pay sales tax directly to the Tax Commission on my next
described in NAICS Code 522320.
sales and use tax return.
Machinery or Equipment Used by
*
Religious or Charitable Institution
*
Payers of Admissions or User Fees
I certify the tangible personal property or services purchased will be
I certify that: (1) the machinery or equipment has an economic life
used or consumed for essential religious or charitable purposes.
of three or more years and will be used by payers of admissions or
This exemption can only be used on purchases totaling $1,000
user fees (Utah Code §59-12-103(1)(f)); (2) the buyer is in the
or more, unless the sale is pursuant to a contract between the
amusement, gambling or recreation industry (NAICS Subsector
seller and purchaser.
713); and (3) at least 51 percent of the buyer’s sales revenue for the
previous calendar quarter came from admissions or user fees.
Construction Materials Purchased for
Religious and Charitable Organizations
*
Refinery Machinery, Equipment and
I certify the construction materials are purchased on behalf of a religious
Normal Repair or Replacement Parts
or charitable organization and that they will be installed or converted into
I certify the machinery, equipment, normal operating repair parts,
real property owned by the religious or charitable organization.
catalysts, chemicals, reagents, solutions or supplies are for the use
Name of religious or charitable organization:
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
purchased under this exemption is qualifying.
Facility, Mining Activity, Web Search Portal or Medical
Laboratory
Municipal Energy
*
I certify the machinery and equipment, normal operating repair or
I certify the natural gas or electricity purchased: is for resale; is
replacement parts, or materials (except office equipment or office
prohibited from taxation by federal law, the U.S. Constitution, or the
supplies) are for use in a Utah manufacturing facility described in
Utah Constitution; is for use in compounding or producing taxable
SIC Codes 2000-3999 or a NAICS code within NAICS Sector 31-33;
energy; is subject to tax under the Motor and Special Fuel Tax Act;
in a qualifying scrap recycling operation; in a co-generation facility
is used for a purpose other than as a fuel; is used by an entity
placed in service on or after May 1, 2006; in the operation of a Web
exempted by municipal ordinance; or is for use outside a municipali-
search portal by a new or expanding business described in NAICS
ty imposing a municipal energy sales and use tax. The normal sales
Code 518112; in a medical laboratory described in NAICS Code
tax exemptions under Utah Code §59-12-104 do not apply to the
621511; or in a business described in NAICS 212, Mining (except Oil
Municipal Energy Sales and Use Tax.
and Gas), or NAICS 213113, Support Activities for Coal Mining,
NAICS 213114, Support Activities for Metal Mining, or NAICS
Short-term Lodging Consumables
*
213115, Support Activities for Nonmetallic Minerals (except Fuels)
I certify the tangible personal property is consumable items
Mining. For a definition of exempt mining equipment, see Utah Code
purchased by a lodging provider as described in Utah Code
§59-12-104(14).
§59-12-103(1)(i).
IMPORTANT: To protect your privacy, use the "Clear form" button when you are finished.
Clear form
Utah State Tax Commission • 210 N 1950 W • Salt Lake City, UT 84137
Print Form
TC-721
Exemption Certificate
Rev. 5/20
Clear form
(Sales, Use, Tourism and Motor Vehicle Rental Tax)
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
I certify the machinery and equipment and normal operating repair
of food, beverages, dairy products and similar confections
or replacement parts have an economic life of three years or more
dispensed from vending machines (see Rule R865-19S-74), I will
and are for use in the operation of an electronic payment service
report and pay sales tax directly to the Tax Commission on my next
described in NAICS Code 522320.
sales and use tax return.
Machinery or Equipment Used by
*
Religious or Charitable Institution
*
Payers of Admissions or User Fees
I certify the tangible personal property or services purchased will be
I certify that: (1) the machinery or equipment has an economic life
used or consumed for essential religious or charitable purposes.
of three or more years and will be used by payers of admissions or
This exemption can only be used on purchases totaling $1,000
user fees (Utah Code §59-12-103(1)(f)); (2) the buyer is in the
or more, unless the sale is pursuant to a contract between the
amusement, gambling or recreation industry (NAICS Subsector
seller and purchaser.
713); and (3) at least 51 percent of the buyer’s sales revenue for the
previous calendar quarter came from admissions or user fees.
Construction Materials Purchased for
Religious and Charitable Organizations
*
Refinery Machinery, Equipment and
I certify the construction materials are purchased on behalf of a religious
Normal Repair or Replacement Parts
or charitable organization and that they will be installed or converted into
I certify the machinery, equipment, normal operating repair parts,
real property owned by the religious or charitable organization.
catalysts, chemicals, reagents, solutions or supplies are for the use
Name of religious or charitable organization:
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
purchased under this exemption is qualifying.
Facility, Mining Activity, Web Search Portal or Medical
Laboratory
Municipal Energy
*
I certify the machinery and equipment, normal operating repair or
I certify the natural gas or electricity purchased: is for resale; is
replacement parts, or materials (except office equipment or office
prohibited from taxation by federal law, the U.S. Constitution, or the
supplies) are for use in a Utah manufacturing facility described in
Utah Constitution; is for use in compounding or producing taxable
SIC Codes 2000-3999 or a NAICS code within NAICS Sector 31-33;
energy; is subject to tax under the Motor and Special Fuel Tax Act;
in a qualifying scrap recycling operation; in a co-generation facility
is used for a purpose other than as a fuel; is used by an entity
placed in service on or after May 1, 2006; in the operation of a Web
exempted by municipal ordinance; or is for use outside a municipali-
search portal by a new or expanding business described in NAICS
ty imposing a municipal energy sales and use tax. The normal sales
Code 518112; in a medical laboratory described in NAICS Code
tax exemptions under Utah Code §59-12-104 do not apply to the
621511; or in a business described in NAICS 212, Mining (except Oil
Municipal Energy Sales and Use Tax.
and Gas), or NAICS 213113, Support Activities for Coal Mining,
NAICS 213114, Support Activities for Metal Mining, or NAICS
Short-term Lodging Consumables
*
213115, Support Activities for Nonmetallic Minerals (except Fuels)
I certify the tangible personal property is consumable items
Mining. For a definition of exempt mining equipment, see Utah Code
purchased by a lodging provider as described in Utah Code
§59-12-104(14).
§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
*
Qualifying Data Center
*
I certify the food and beverages purchased are by a commercial
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
Leasebacks
tapes, prerecorded audio program tapes or records are for sale or
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
Film, Television, Radio
UC §59-12-104 and is leased or purchased by or for an alternative
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
*
Prosthetic Devices
I certify this fuel will be used by a railroad in a locomotive engine.
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
corrective eyeglasses and contact lenses are taxable.)
I certify the tangible personal property purchased will be used in
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-
sion in Utah, will be taken out-of-state and will become part of real
I certify that: (1) the machinery, equipment and normal operating
property located in a state that does not have sales tax, is taxed at
repair or replacement parts purchased have an economic life of
a lower rate, or does not allow credit for tax paid to Utah. I will report
three or more years for use in performing qualified research in Utah;
the tax on my next Utah return at the lower of the Utah rate where
or (2) construction materials purchased are for use in the construc-
the tangible personal property was purchased or the rate of the
tion of a new or expanding life science research and development
location where the tangible personal property is converted to real
facility in Utah.
property in the other state if the other state allows a credit for tax
paid to Utah.
Mailing Lists
*
I certify the printed mailing lists or electronic databases are used to
Agricultural Producer
send printed material that is delivered by U.S. mail or other delivery
I certify the items purchased will be used primarily and directly in a
service to a mass audience where the cost of the printed material is
commercial farming operation and qualify for the Utah sales and
not billed directly to the recipients.
use tax exemption. This exemption does not apply to vehicles
required to be registered.
Semiconductor Fabricating, Processing or
*
Research and Development Material
Tourism/Motor Vehicle Rental
I certify the fabricating, processing, or research and development
I certify the motor vehicle being leased or rented will be temporarily
materials purchased are for use in research or development, manufac-
used to replace a motor vehicle that is being repaired pursuant to a
turing, or fabricating of semiconductors.
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
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