Authorized Distributor Application / Agreement …bens30.com/MAP/Authorized-Distributor-Application-Agreement-New...APPROVED FORM AND RETURN IT WITH THIS APPLICATION. ... Distributor

Tender Corporation d/b/a Adventure® Medical Kits d/b/a Genuine First Aid 106 Burndy Road Littleton, NH 03561

Authorized Distributor Application / Agreement

Please fill out completely. Incomplete applications will not be processed. Note: Applications may take up to 5 days to process.

BUSINESS CONTACT INFORMATION

Company Name Business d/b/a (s)

Type of Business

Accounts Payable Contact

Email

Phone Fax

Buyer Contact BuyerEmail

Preferred method of contact

Email Phone No Preference

Ship To Address

City / Town State / Province

Zip/Postal Code

Bill To Address Same as above

City / Town State / Province

Zip/Postal Code

Fed. ID/ Social Sec. #

Date business commenced mm/dd/yyy

Dealer Portal/Website

Please select each Tender brand that you are interested in distributing:

S.O.L. Survive Outdoors Longer®

Ben's® Tick and Insect Repellent

QuikClot®

All of the above

Adventure® Medical Kits

After Bite® The Itch Eraser®

Natrapel® Insect Repellent

Genuine First Aid®

Other

BUSINESS AND CREDIT INFORMATION

Year of organization State of organization Annual Sales

Resale Yes

No

DUNS#

IF YES - A SALES & USE CERTIFICATE MUST BE COMPLETED & RETURNED WITH THIS APPLICATION

BY STATE LAW WE ARE REQUIRED TO OBTAIN AN ACCURATE AND COMPLETE RESALE CERTIFICATE FOR OUR RECORDS BEFORE ANY TAX EXEMPT PURCHASES WILL BE ACCEPTED. A UNIFORM SALES & USE TAX CERTIFICATE – MULTIJURISDICTION HAS BEEN PROVIDED WITH THIS APPLICATION. IF YOUR BUSINESS IS LOCATED IN A STATE THAT REQUIRES A STATE SPECIFIC FORM, YOU MUST PROVIDE YOUR STATE’S APPROVED FORM AND RETURN IT WITH THIS APPLICATION.

Line of Credit RequestedPreferred Terms: Open Terms Requested Credit Card Upon Shipment

AGREEMENTS

I understand that the information provided on this application is for the purpose of obtaining business credit from Tender Corporation and I acknowledge that Tender will rely upon this information for that purpose. I affirm that I am authorized in my capacity to bind my firm accordingly. I agree that all accounts or monies owed to Tender Corporation, shall be due and payable at their place of business, and that all past due accounts, notes or judgments shall automatically draw interest at the rate of 12% annually. I acknowledge that all terms are based upon the invoice date, and not the date I receive the merchandise.

SIGNATURE: _________________ TITLE: DATE:

Personal Guarantee: In consideration of Tender Corporation extending credit to the above named firm in reliance upon the information herein, I personally guarantee all indebtedness hereunder. I further agree that this guarantee is absolute, complete and continuing and that no notice of the indebtedness or any extension of credit already or hereafter contracted by or extended needs to be given. The terms may be rearranged, extended and/or renewed without notice to me, and that I will, within 5 days from that date of notice that the account is past due, pay the amount.

SIGNATURE: _________________ TITLE: DATE:

Accept Decline

Accept Decline

(Applicant may print this form and sign below)

Revised 10/22/2009 Page 1 of 4

UNIFORM SALES & USE TAX CERTIFICATE—MULTIJURISDICTION

The below-listed states have indicated that this form of certificate is acceptable, subject to the notes on pages 2-4. The issuer and the recipient have the responsibility of determining the proper use of this certificate under applicable laws in each state, as these may change from time to time.

Issued to Seller: Tender Corporation d/b/a Adventure® Medical Kits d/b/a Genuine First Aid®

Address: 106 Burndy Road, Littleton NH 03561

I certify that: is engaged as a registered Name of Firm (Buyer): ____________________________ Wholesaler Address: _______________________________________ Retailer ______________________________________________ Manufacturer ______________________________________________ Seller (California) ______________________________________________ Lessor (see notes on pages 2-4) __________________________________________________ Other (Specify)_____________

and is registered with the below listed states and cities within which your firm would deliver purchases to us and that any such purchases are for wholesale, resale, ingredients or components of a new product or service1 to be resold, leased, or rented in the normal course of business. We are in the business of wholesaling, retailing, manufacturing, leasing (renting) the following:

Description of Business: _________________________________________________________________________________

General description of tangible property or taxable services to be purchased from the seller: ____________________________

____________________________________________________________________________________________________

State State Registration, Seller’s Permit, or IDNumber of Purchaser

State State Registration, Seller’s Permit, or IDNumber of Purchaser

AL1 ________________________________ MO16 _________________________________ AR ________________________________ NE17 _________________________________ AZ2 ________________________________ NV _________________________________ CA3 ________________________________ NJ _________________________________ CO4 ________________________________ NM4,18 _________________________________ CT5 ________________________________ NC19 _________________________________ DC6 ________________________________ ND _________________________________ FL7 _____________________________________ OH20 _________________________________ GA8 ________________________________ OK21 _________________________________ HI4,9 ________________________________ PA22 _________________________________ ID ________________________________ RI23 _________________________________ IL4,10 ________________________________ SC _________________________________ IA ________________________________ SD24 _________________________________ KS ________________________________ TN _________________________________ KY11 ________________________________ TX25 _________________________________ ME12 ________________________________ UT _________________________________ MD13 ________________________________ VT _________________________________ MI14 ________________________________ WA26 Please provide a copy of Resale PermitMN15 ________________________________ WI27 _________________________________

I further certify that if any property or service so purchased tax free is used or consumed by the firm as to make it subject to a Sales or use Tax we will pay the tax due directly to the proper taxing authority when state law so provides or inform the seller for added tax billing. This certificate shall be a part of each order which we may hereafter give to you, unless otherwise specified, and shall be valid until canceled by us in writing or revoked by the city or state.

Under penalties of perjury, I swear or affirm that the information on this form is true and correct as to every material matter.

Authorized Signature: _______________________________________________________ (Owner, Partner or Corporate Officer)

Title: ____________________________________________________________________

Date: ____________________________________________________________________

Instructions (Page 2, 3, and 4 of this Certificate Form) are appended to the end of this Agreement

Authorized Distributor Agreement Page 1 of 5

Tender Corporation (“Tender”), d/b/a Adventure® Medical Kits, d/b/a Genuine First Aid®, is a

manufacturer of innovative, high quality first aid and preparedness products for work, home, and

adventure (“Products”). Tender Products are sold under numerous brand names (“Brands”) which

consumers recognize for their quality, warranty, innovation, and customer support. Tender approves the

applicant’s request to become an Authorized Distributor (“Distributor”) of Tender Products upon and

commensurate with the applicant’s acknowledgement of, and agreement to, the terms and conditions

contained in this document (“Authorized Distributor Agreement”). Therefore, Tender and Distributor,

in consideration of the promises, covenants, and obligations herein, the sufficiency and receipt of which

are acknowledged, mutually agree and promise as follows:

1. Appointment. Tender appoints the Distributor and the Distributor accepts the appointment

and agrees to perform as a Nonexclusive Authorized Distributor during the Term of this

Agreement.

2. Tender’s Responsibilities. While Distributor is in good standing, Tender shall

2.1. Provide Distributor with innovative, high quality first aid and preparedness products for work,

home, and adventure at prices available only to Authorized Distributors.

2.2. Provide technical training, warranty support, and customer service to Distributor.

2.3. Provide Marketing Materials and up-to-date digital assets (i.e. logos, product images, videos)

to Distributor.

2.4. Provide protection from the erosion of Tender Brands or consumer brand loyalty by

developing and evolving strategies which maintain fair competition and encourage market

penetration

2.5. Develop, encourage, and enforce Tender’s Trademarks & Brand Policy.

2.6. Comply with all obligations that may be expressed within all Tender Policy documents.

2.7. Maintain confidentiality for Distributor’s information provided to Tender pursuant to a

confidential request by Tender or a Distributor’s submission noted as “confidential”.

3. Distributor Responsibilities. The Distributor, at its own expense, will do each of the following

(except as otherwise directed or approved by advance written notice by Tender):

3.1. Promote the sale and use of the Products to Resellers.

3.2. Properly vet Resellers that will most effectively advertise, promote, and sell Tender products

and comply with all Tender policies.

3.3. Respond to questions and requests from Resellers promptly and effectively regarding Tender

Products.

3.4. Maintain a staff of competent sales personnel who are trained to describe, demonstrate and

sell each of the Products.

3.5. Submit orders to Tender during the Term of this Agreement.

3.6. Pay Tender consistent with the credit, payment, discounts and other terms described in Tender

Policy documents.

3.7. Maintain sufficient amount of Product in inventory to support the Distributor’s duties and

obligations under this Agreement.

3.8. Represent Tender and the Products in a professional manner and refrain from any conduct that

could be detrimental to the reputation and/or integrity of the Distributor, Tender and/or

Products.


3.9. Promptly transmit all communication regarding or relating in any way to the Products from

and to Tender as the case may be.

3.10. Comply with all applicable laws and all of the Tender Policies.

3.11. Promptly comply with whatever request may be made by Tender relating to any law, Policy,

modification, or recall of any Products.

3.12. Periodically provide Tender with all requested confidential reports to be used for the sole

purpose of assisting in identifying Tender Policy violators.

3.13. Provide or otherwise make available and update the most current versions of all Tender

Policies, pricelists, documentation and product support to Resellers.

3.14. Ensure that all advertising of Distributor’s prices for Tender Products to Resellers is not

advertised below the “Distributor Sell Price” listed on the Authorized Distributor pricelist and

it otherwise supports Tender’s marketing, brand, and consumer satisfaction objectives.

3.15. Upon termination of this Agreement, immediately cease all use of anything which would give

the impression that Distributor remains an Authorized Distributor, Reseller, or representative

of Tender or for the Products or has any affiliation whatsoever with Tender or the Products.

4. Prohibited Distributor Marketing Activities. Distributor shall not knowingly or negligently,

directly or indirectly, advertise, promote or sell Products in a method or manner not expressly described

herein. Without limitation, these prohibited activities include:

4.1. Promotion or sales outside the United States of America.

4.2. Promotion or sales (in any fashion) online.

4.2.1. Tender may, at its sole and absolute discretion, approve a website used by Distributor for

ordering and pricing information that requires unique and secure passwords for Resellers.

Such approval must be in writing by and upon strict conditions therein.

4.3. Selling, transferring, providing or otherwise assisting any Reseller obtain Products after

written, facsimile, or email notice from Tender that that particular Reseller is not in

compliance with any one or more of Tender’s Policies.

5. Tender’s Trademarks & Brand Policy

5.1. Distributor must represent themselves as a Tender Authorized Distributor in all online

advertising & sales collateral related to Tender Products.

5.2. Setting up businesses, registering domain names, or social media usernames that contain any

of Tender’s trademarks is strictly prohibited. To ensure compliance with Tender’s Authorized

Distributor Agreement, Distributor must only use approved marketing materials for all Tender

Products.

5.3. Only images provided by Tender may be used to display the Product unless given written

permission by Tender. Distributor shall not edit the Product Images in any way, other than

proportional (locked aspect ratio) sizing unless given written permission by Tender.

5.4. Distributor shall ensure that any data, Product images and Product descriptions displayed by

the Distributor are the most-current versions of such provided by and comply with published

Brand Guidelines. Distributor shall immediately correct any nonconforming use.

5.5. Tender grants Distributor a non-exclusive, non-transferable, non-sub-licensable license to use

Tender’s logos, trademarks, and trade names, including any special logo that Tender may

develop. THE LICENSE GRANTED BY THIS SECTION EXPIRES IMMEDIATELY

UPON TERMINATION OF THIS AGREEMENT.

5.6. Distributor expressly acknowledges their role, obligations, and duties, towards (i) Brand

protection, (ii) Tender’s MAP Policy, (iii) maintaining consumer recognition of quality and


value in Tender Products, and (iv) Tender’s overall marketing strategies. Therefore,

Distributor hereby undertakes and confirms its ongoing affirmative duty to abide by all

Tender Policies. The current Policies are located at www.tendercorp.com/policies.

5.7. All Tender Policies are subject to modification at any time by Tender, in its sole discretion,

and Distributor is bound thereby upon notice thereof.

6. Relationship.

6.1. Tender and Distributor’s relationship is and shall be that of independent contractors.

6.2. Notwithstanding the use of the term “partner” or anything similar thereto, nothing regarding

the relationship between the Parties expressed or implied in this Agreement and Tender Policy

Documents or elsewhere shall constitute or be deemed to constitute a partnership, joint

venture or franchise between Tender and the Distributor

6.3. Nothing regarding the relationship between the Parties expressed or implied in this Agreement

and Tender Policy Documents or elsewhere shall establish or be deemed to establish the

Distributor as an agent of Tender for any purpose whatsoever.

6.4. The Distributor shall not have any authority or power for any purpose to bind Tender, contract

in the name of Tender, and/or create a liability against Tender.

6.5. Documents shall be deemed to reflect the mutual intent of the Parties, and no rule of strict

construction shall be applied against either Party.

6.6. Tender shall not be liable for:

6.6.1. Loss, damage or delay resulting from any cause whatsoever beyond the reasonable

control of Tender and/or

6.6.2. Consequential, incidental or special damages, loss or expense to: Distributor, Reseller(s),

end user(s) or others for any reason(s) whatsoever.

6.6.3. Unless Tender directs otherwise, all monetary amounts related to this Agreement and

other relationship documents are in U.S. dollars.

6.6.4. The interpretation by Tender of this Agreement and Tender Policy Documents will

control.

6.6.5. Wherever required by the context thereof, each pronoun used therein shall be deemed to

include both the singular and the plural and to encompass each gender.

7. Acceptance. At all times, Tender shall have the right to:

7.1. Accept, reject or, if already accepted by Tender, cancel one or more orders from the

Distributor for any reason or no reason;

7.2. Allocate any or all item(s) or Products in such manner as Tender deems advisable; and

7.3. in the event that Tender should determine that one or more special credit restrictions (as

defined by Tender) apply, impose such payment terms as Tender deems appropriate prior to

doing either or both of the following: (i) accepting any or all new orders from the Distributor

or (ii) filling or completing any or all pending orders (even if accepted) from the Distributor.

8. Termination. This Agreement will terminate when either Party provides the other Party with

written notice of termination, and such termination shall be effective as elected in such notice:

8.1. No sooner than the date of receipt of such notice in the event of a material breach of this

Agreement by such other Party; no less than thirty (30) days after such receipt for termination

with or without cause; or

8.2. A breach by the Distributor of any or all of the Tender Policies will be deemed to be a

material breach by the Distributor of this Agreement.


8.3. After termination of this Agreement, acceptance of one or more orders from the Distributor by

Tender or fulfillment by Tender of one or more accepted orders (regardless whether accepted

before or after termination) will:

8.3.1. unless otherwise designated by Tender, be subject to all of the terms and conditions of

this Agreement and Tender Policy Documents as if such acceptance or fulfillment had

occurred during the Term and

8.3.2. in no event, be construed as a renewal or extension of this Agreement or as a waiver of

termination or of notice of termination.

9. Modification. At any time and without prior notice:

9.1. Tender may modify any or all of the Tender Policies and rescind any or all of the approvals

with each such modification or rescission becoming effective immediately, unless Tender

notifies the Distributor in writing of another effective date and

9.2. any or all item(s) of the Products may change, in which case, the Distributor acknowledges

and agrees that

9.2.1. Tender may without liability or penalty cancel all pending orders (even if accepted) from

the Distributor for such changed item(s) of the Products and refuse to accept any new

orders from the Distributor for such item(s) and,

9.2.2. in the case of such changed item(s) of the Products, effective with the date of such

change, the Distributor will cancel all pending orders (even if accepted) from the Reseller

Operation for such changed item(s) and refuse to accept any new orders from the Reseller

Operation for (or otherwise supply to or drop ship on behalf of the Reseller Operation)

such item(s).

10. Orders. In the event that Tender receives one or more orders (or similar or related documents)

from the Distributor which contain(s) one or more provisions which are inconsistent with or in addition

to any or all provisions of this Agreement and Tender Policy Documents:

10.1. each such order (or document) will be conclusively deemed to be governed by this Agreement

and Tender Policy Documents;

10.2. each such inconsistent or additional provision will be deemed stricken; and

10.3. no order submitted by the Distributor will be deemed to be governed by any provision(s) other

than that or those contained in this Agreement and Tender Policy Documents, unless and until

a written supplement is duly executed by both of the Parties which adopts such provision(s)

11. Enforcement. The Distributor agrees that in the event that Tender file(s) any action(s) against

the Distributor to enforce or defend any of the rights claimed by the Tender or file(s) any response(s) to

or in any action(s) brought against Tender by Distributor, Tender shall be entitled:

11.1. To irrefutable presumption that the event of any breach or threatened breach of Sections 3, 4,

5, 6, 7, and 9 of this Agreement, remedies at law alone will not be adequate,

11.2. To equitable relief without the necessity of posting bond or other security (including without

limitation entry of temporary and permanent injunctions and orders of specific performance)

and

11.3. to recover from the Distributor Parties in each judgment wholly or partially in favor of the

Tender Parties entered in such action the attorneys’ fees and litigation expenses of the Tender

Parties, the court costs and damages as permitted by law, the costs of collection thereof and

other relief as a court may award or order.

12. Survivability. The following shall survive the termination of this Agreement:


12.1. Sections 3, 4, 5, 7, and 9 of this Agreement;

12.2. the Addendum; and

12.3. Tender Policies, which by its own terms expressly states that it survives the termination of this

Agreement or which Tender otherwise designates as so surviving.

13. Miscellaneous.

13.1. Successors and Assigns. This Agreement shall be binding upon and inure to the benefit of

the respective representatives, successors, and assigns of Distributor and Tender. The rights

and obligations under this Agreement may not be assigned by either party without the prior

written consent of the other party. A transfer in ownership of a party or its merger,

consolidation or reorganization with another entity does not constitute an assignment

hereunder for which consent is required under this section.

13.2. Entire Agreement. This Agreement constitutes the entire agreement between the Parties

concerning the subject matter hereof and supersedes all prior agreements and understandings

relating to the subject matter hereof. No amendment or modification hereof will be effective,

unless it is in writing and signed by both Parties.

13.3. Governing Law. This Agreement shall be construed in accordance with, and governed by,

the laws of the state of New Hampshire. Arbitration. Any controversy or claim arising out

of or relating to this contract, or the breach thereof, shall be settled by arbitration administered

by the American Arbitration Association under its Commercial Arbitration Rules, and

judgment on the award rendered by the arbitrator(s) may be entered in any court having

jurisdiction thereof. The courts of the State of New Hampshire shall have exclusive

jurisdiction to adjudicate any dispute not resolved by arbitration. Whenever proceedings

under this paragraph require physical presence, those proceedings shall take place within

ninety (90) miles of Littleton, NH.

13.4. Notice. All notices, requests, demands, or other communications given hereunder or in

connection herewith shall be in writing and sent by hand delivery, overnight courier, or

certified or registered mail, return receipt requested, postage prepaid, addressed to a Party at

the address shown in the first paragraph of this Agreement or such other address as one party

may notify the other in accordance with the foregoing.

Each Party, intending this Agreement to be effective immediately upon countersignature, has caused this

Agreement to be executed by its duly authorized representative.

Distributor Name:

_______________________________

SIGNATURE: __________________________

PRINT NAME:_________________________

DATE: ________________________________

Tender Corporation

SIGNATURE: __________________________

PRINT NAME:_________________________

DATE: ________________________________

By completing this application and selecting "Accept" below, you hereby represent and warranty that you have legal authority and are duly authorized to bind the entity listed above to the terms and conditions contained herein.

Accept Decline

By selecting "Accept", you acknowledge that you have read the Tender MAP Policy: http://www.TenderCorp.com/Tender-MAP-Policy-1_1_16.pdf

Accept Decline

By completing this application you hereby agree that this on-line submission of this application shall be binding and enforceable to the fullest extent possible as if it were signed by you and the business entity named above and that your selecting "Accept" below shall constitute your signatures hereon.

Accept Decline

(Applicant may print this form and sign below) Each Party, intending this Agreement to be effective immediately upon countersignature, has caused this Agreement to be executed by its duly authorized representative.

Legal Business NameTender Corporation

SIGNATURE: _____________________ SIGNATURE: _____________________

PRINTED NAME:

PRINTED NAME:

DATE: mm/dd/yyyy

DATE: mm/dd/yyyy

http://www.TenderCorp.com/Tender-MAP-Policy-10_1_14.pdf





INSTRUCTIONS REGARDING UNIFORM SALES & USE TAX CERTIFCATE

To Seller’s Customers:

In order to comply with the majority of state and local sales tax law requirements, the seller must have in its files a properly executed exemption certificate from all of its customers who claim a sales tax exemption. If the seller does not have this certificate, it is obliged to collect the tax for the state in which the property or service is delivered.

If the buyer is entitled to sales tax exemption, the buyer should complete the certificate and send it to the seller at its earliest convenience. If the buyer purchases tax free for a reason for which this form does not provide, the buyer should send the seller its special certificate or statement.

Caution to Seller:

In order for the certificate to be accepted in good faith by the seller, seller must exercise care that the property or service being sold is of a type normally sold wholesale, resold, leased, rented or incorporated as a ingredient or component part of a product manufactured by buyer and then resold in the usual course of its business. A seller failing to exercise due care could be held liable for the sales tax due in some states or cities. Misuse of this certificate by seller, lessee, or the representative thereof may be punishable by fine, imprisonment or loss of right to issue certificate in some states or cities.

_______________________________ Notes:

1. Alabama: Each retailer shall be responsible for determining the validity of a purchaser’s claim for exemption.

2. Arizona: This certificate may be used only when making purchases of tangible personal property for resale in theordinary course of business, and not for any other statutory deduction or exemption. It is valid as a resale certificateonly if it contains the purchaser’s name, address, signature, and Arizona transaction privilege tax (or other statesales tax) license number, as required by Arizona Revised Statutes § 42-5022, Burden of proving sales not at retail.

3. California: A. This certificate is not valid as an exemption certificate. Its use is limited to use as a resale certificatesubject to the provisions of Title 18, California Code of Regulations, Section 1668 (Sales and Use Tax Regulation 1668, Resale Certificate).

B. By use of this certificate, the purchaser certifies that the property is purchased for resale in theregular course of business in the form of tangible personal property, which includes propertyincorporated as an ingredient or component part of an item manufactured for resale in the regularcourse of business.

C. When the applicable tax would be sales tax, it is the seller who owes that tax unless the seller takesa timely and valid resale certificate in good faith.

D. A valid resale certificate is effective until the issuer revokes the certificate.

4. The state of Colorado, Hawaii, Illinois, and New Mexico do not permit the use of this certificate to claim a resaleexemption for the purchase of a taxable service for resale.

5 Connecticut: This certificate is not valid as an exemption certificate. Its use is limited to use as a resale certificatesubject to Conn. Gen. State §§12-410(5) and 12-411(14) and an regulations and administrative pronouncementspertaining to resale certificates.

6. District of Columbia: This certificate is not valid as an exemption certificate. It is not valid as a resale certificateunless it contains the purchaser’s D.C. sales and use tax registration number.

7. Florida: The Department will allow purchasers to use the Multistate Tax Commission’s Uniform Sales and Use Tax

Certificate-Multijurisdiction. However, the use of this uniform certificate must be used in conjunction with thetelephonic or electronic authorization number method described in paragraph (3)(b) or (c) of rule SUT FAC 12A-1.039..

8. Georgia: the purchaser’s state of registration number will be accepted in lieu of Georgia’s registration number whenthe purchaser is located outside Georgia, does not have nexus with Georgia, and the tangible personal property isdelivered by drop shipment to the purchaser’s customer located in Georgia.

Continued from page 4

To submit application / agreement and certificate to your account manager, please return to page 10 and click submit.


9. Hawaii allows this certificate to be used by the seller to claim a lower general excise tax rate or no general excisetax, rather than the buyer claiming an exemption. The no tax situation occurs when the purchaser of imported goodscertifies to the seller, who originally imported the goods into Hawaii, that the purchaser will resell the importedgoods at wholesale. If the lower rate or no tax does not in fact apply to the sale, the purchaser is liable to pay theseller the additional tax imposed. See Hawaii Dept. of Taxation Tax Information Release No. 93-5, November 10,1993, and Tax Information Release No. 98-8, October 30, 1998.

10. Use of this certificate in Illinois is subject to the provisions of 86 Ill. Adm. Code Ch.I, Sec. 130.1405. Illinois does nothave an exemption on sales of property for subsequent ease or rental, nor does the use of this certificate forclaiming resale purchases of services have any application in Illinois.

The registration number to be supplied next to Illinois on page 1 of this certificate must be the Illinois registration orresale number; no other state’s registration number is acceptable.

“Good faith” is not the standard of care to be exercised by a retailer in Illinois. A retailer in Illinois is not required todetermine if the purchaser actually intends to resell the item. Instead, a retailer must confirm that the purchaser hasa valid registration or resale number at the time of purchase. If a purchaser fails to provide a certificate of resale atthe time of sale in Illinois, the seller must charge the purchaser tax.

While there is no statutory requirement that blanket certificates of resale be renewed at certain intervals, blanketcertificates should be updated periodically, and no less frequently than every three years.

11. Kentucky: 1. Kentucky does not permit the use of this certificate to claim a resale exclusion for the purchase of ataxable service.

2. This certificate is not valid as an exemption certificate. Its use is limited to use as a resale certificatesubject to the provisions of Kentucky Revised Statute 139.270 (Good Faith).

3. The use of this certificate by the purchaser constitutes the issuance of a blanket certificate inaccordance with Kentucky Administrative Regulation 103 KAR 31:111.

12. Maine does not have an exemption on sales of property for subsequent lease or rental.

13. Maryland: This certificate is not valid as an exemption certificate. However, vendors may accept resale certificatesthat bear the exemption number issued to a religious organization. Exemption certifications issued to religiousorganizations consist of 8 digits, the first two of which are always “29”. Maryland registration, exemption and directpay numbers may be verified on the website of the Comptroller of the Treasury at www.marylandtaxes.com.

14 Michigan: Effective for a period of three years unless a lesser period is mutually agreed t and stated on this certificate. Covers all exempt transfers when accepted by the seller in “good faith” as defined by Michigan statute.

15. Minnesota: A. Does not allow a resale certificate for purchases of taxable services for resale in mostsituations.

B. Allows an exemption for items used only once during production and not used again.

16. Missouri: A. Purchases who improperly purchase property or services sales tax free using this certificatemay be required to pay the tax, interest, additions to tax or penalty.

B. Even if property is delivered outside Missouri, facts and circumstances may subject it toMissouri tax, contrary to the second sentence of the first paragraph of the above instructions.

17. Nebraska: A blanket certificate is valid 3 years from the date of issuance.

18. New Mexico: For transactions occurring on or after July 1, 1998, New Mexico will accept this certificate in lieu of aNew Mexico nontaxable transaction certificate and as evidence of the deductibility of a sale tangible personalproperty provided:

a) this certificate was not issued by the State of New Mexico;b) the buyer is not required to be registered in New Mexico; andc) the buyer is purchasing tangible personal property for resale or incorporations as an ingredient or component part

into a manufactured product.


http://www.marylandtaxes.com/


19. North Carolina: This certificate is not valid as an exemption certificate or if signed by a person such as a contractorwho intends to use the property. Its use is subject to G.S. 105-164.28 and any administrative rules or directives pertaining to resale certificates.

20. Ohio: A. The buyer must specify which one of the reasons for exemption on the certificate applies. This maybe done by circling or underlining the appropriate reason or writing it on the form above the stateregistration section. Failure to specify the exemption reason will, on audit, result in disallowance ofthe certificate.

B. In order to be valid, the buyer must sign and deliver the certificate to the seller before or during theperiod for filing the return.

21. Oklahoma would allow this certificate in lieu of a copy of the purchaser’s sales tax permit as one of the elements of“properly completed documents” which is one of the three requirements which must be met prior to the vendorbeing relieved of liability. The other tow requirements are that the vendor must have the certificate in his possessionat the time the sale is made and must accept the documentation in good faith. The specific documentation requiredunder OAC 710-:65-7-6 is:

A) Sales tax permit information may consist of:(i) A copy of the purchaser’s sales tax permit; or(ii) In lieu of a copy of the permit, obtain the following:

(I) Sales tax permit number; and(II) The name and address of the purchaser;

B) A statement that the purchaser is engaged in the business of reselling the articles purchased;C) A statement that the articles purchased are purchased for resale;D) The signature of the purchaser or a person authorized to legally bind the purchaser; andE) Certification on the face of the invoice, bill or sales slip or on separate letter that said purchaser is engaged in

reselling the articles purchased.

Absent strict compliance with these requirements, Oklahoma holds a seller liable for sales tax due on sales where the claimed exemption is found to be invalid, for whatever reason, unless the Tax Commission determines that purchaser should be pursued for collection of the tax resulting from improper presentation of a certificate.

22. Pennsylvania: ______________________________________________________________ This certificate is notvalid as an exemption certificate. It is valid as a resale certificate only if it contains the purchaser’s Pennsylvania Sales and Use Tax eight-digit license number, subject to the provisions of 61 PA Code §32.3.

23. Rhode Island allows this certificate to be used to claim a resale exemption only when the item will be resold in thesame form. They do not permit this certificate to be used to claim any other type of exemption.

24. South Dakota: Services which are purchased by a service provider and delivered to a current customer inconjunction with the services contracted to be provided to the customer are claimed to be for resale. Receipts fromthe sale of a service for resale by the purchaser are not subject to sales tax if the purchaser furnishes a resalecertificate which the seller accepts in good faith. In order for the transaction to be a sale for resale, the followingconditions must be present:

(1) The service is purchased for or on behalf of a current customer;(2) The purchaser of the service does not use the service in any manner; and(3) The service is delivered or resold to the customer without any alteration or change.

25. Texas: Items purchased for resale must be for resale within the geographical limits of the United States, itsterritories and possessions.

26. Washington: Resale certificates will be replaced by reseller permits issued by Department of Revenue, effectiveJanuary 1, 2010.

27. Wisconsin allows this certificate to be used to claim a resale exemption only. It does not permit this certificate to beused to claim any other type of exemption.
