96-050

Response March 7, 1996

Request

March 7, 1996

Re: XXXXX Sales Tax Exemption Certificate

Dear XXXXX;

This is a followup to our phone conversation several days ago concerning the above referenced topic.

We appreciate your reviewing the sales tax exemption certificate proposed for use by XXXXX and suggesting several changes. We made the changes and have highlighted them in the enclosed certificate. We would appreciate your reviewing those changes plus some small nontechnical changes added to the certificate.

You also stated that the Tax Commission would be willing to furnish XXXXX a brief letter indicating approval of the form of exemption certificate. To facilitate that effort, we have prepared and attached hereto a draft letter for your consideration and use.

XXXXX is in the process of letting bids for construction projects on its campus and greatly appreciates your attention to this matter. Please advise the undersigned if you have any questions.

VeIy truly yours,

XXXXX

March 7, 1996

XXXXX

Re: Sales exemption certificate

Dear XXXXX,

This is to acknowledge that the attached document entitled “XXXXX Sales Tax Exemption Certificate (in Lieu of Form TC-721)” (“certificate”) is an acceptable substitute for Tax Commission Form 721 Exemption Certificate.

Pursuant to Tax Commission Rule R865-19S-58 (Rule 58), use of the certificate by the parties indicated therein will provide adequate documentation that XXXXX is not subject to sales or use taxes on the purchase of construction materials (as defined in Rule 58) by a contractor or subcontractor in connection with the project named in the certificate.

Please let us know if we can be of further assistance.

For the Commission,

Alice Shearer,

Commissioner