Definitions for "Exemption Certificate"
A document exempting a lessor from paying sales tax on the equipment being leased. A lessor may be buying the equipment for "re-sale" as would a vendor/supplier, while a lessee may be tax exempt for other reasons, i.e., non-profit entity or a bank.
a certificate issued by the Secretary that authorizes a retailer to sell tangible personal property to the holder of the certificate and either collect tax at a preferential rate or not collect tax on the sale
a form that documents that no tax is due on a sale and shows why the customer claims exemption from the tax
a wallet-sized card, bearing the holder's eight-digit exemption number and an expiration date
A written customer designation that certifies that its dedicated facility should be exempt Special Access Surcharge.