Rhode Island Government Entity Exemption Certificate
A sales tax exemption certificate can be used by businesses (or in some cases, individuals) who are making purchases that are exempt from the Rhode Island sales tax. You can download a PDF of the Rhode Island Government Entity Exemption Certificate on this page. For other Rhode Island sales tax exemption certificates, go here.
Certain government bodies and non-government agencies, and charities are not obliged to pay sales and use tax on items bought for their construction projects. Their contractors should use this form to benefit from the exemption for the material/goods purchased for such projects.
Government Entity Exemption CertificateSTATE OF RHODE ISLAND - DIVISION OF TAXATION SALES AND USE TAX EXEMPT PURCHASE CERTIFICATION This Part to be completed by the PURCHASER Name (Print or type) Signature Exempt Organization Name / Exempt Number Title Address Date of Purchase: City State Zip Code NOTE: A separate Exemption Certification is required for each purchase. Who may use this Certificate? Sales to the Federal Government or to any of its agencies or instrumentalities, to the State of Rhode Island, or any of its cities or towns, Rhode Island Exempt Organizations, to any redevelopment agency created pursuant to Chapter 4531 of the Rhode Island General Laws and any Dam Management Districts created pursuant to Chapter 45-62 of the Rhode General Laws are not subject to the tax. Sales to state governments other than Rhode Island and city and town governments in other states are taxable and may not use this certificate. What Purchases are Exempt? Any item of tangible personal property or rental of living quarters in hotel, motel or tourist camp (except as noted below) may be purchased by the federal government or any of its agencies exempt from sales tax with this certificate. If the charges are billed directly to and paid directly by the federal government, the transaction is exempt from Rhode Island sales tax as a direct purchase (ex: Centrally Billed Accounts CBAs) . Sales made to and paid for by agent, employee or representative of the above list Organization are TAXABLE, even when the employee: 1) is on official business on behalf of the Agency, 2) is on per diem, 3) is on an expense account, or will otherwise be reimbursed by the Organization. FEDERAL CREDIT CARDS: The General Services Administration (GSA) issues GSA SmartPay credit cards to federal employees for official use. Purchases by federal employees with a GSA SmartPay Purchase Account Visa or Mastercard with prefixes 4486, 4614, 4716, 5565, or 5568, or a Fleet Account Mastercard or Voyager card with prefixes 5565, 5568, or 8699 are exempt because these cards are centrally billed to the federal government. Purchases made using a GSA SmartPay Travel Use Only VISA or MasterCard start with the following number sequences: 4486, 4716 or 5568. Purchases are exempt only if the sixth digit of the account number is a 0, 6, 7, 8 or 9; if the sixth digit is 1, 2, 3, 4, the charge is taxable. This part to completed by the SELLER 1) 2) I certify that the number sequence of the federal credit card used for this purchase starts with and the sixth digit is _ _. For the State of RI, or any of its cities or towns, and to any redevelopment agency created pursuant to RI General Law 45-31 or to any RI exempt organization (certificate attached), I certify that the last four digits of credit card used for this purchase were or a check drawn in the name of the exempt agency was rendered. Sellers Signature Date Revised: July 2010
Document Title: Microsoft Word - GSA Exemption - July, 2010
Extracted from PDF file ri-gsa.pdf, last modified July 2010
More about the Rhode Island Government Entity Exemption Certificate
Other Rhode Island Sales Tax Certificates:
SalesTaxHandbook has an additional six Rhode Island sales tax certificates that you may need.
While we do our best to keep our list of Rhode Island Sales Tax Exemption Certificates up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.