Section 9-414. PURCHASES FOR RESALE

 

414.1If a person purchases tangible personal property (including those items listed in § 444) for the purpose of resale; or to use or incorporate the property as a material or part of other tangible personal property to be produced for sale by manufacturing, assembling, processing or refining; the purchaser shall give to the vendor a certificate of resale at the time of or prior to making the purchase.

 

414.2The certificate of resale shall state the purpose for which the property is purchased, shall show the purchaser's certificate of registration number, and shall be signed and dated by the purchaser.

 

414.3Each certificate of resale shall be preserved by the vendor and shall be the authority for the vendor not to add reimbursement for the tax to the sales price of the property.

 

414.4Except in cases where a Specific Exemption Certificate is furnished, or a contractor furnishes a Contractor's Exempt Purchase Certificate as provided in § 438, a vendor shall collect reimbursement for the tax unless the purchaser has furnished a certificate of resale.

 

414.5Certificates of resale which are canceled in accordance with the provisions of the Act and this chapter are void as of the date of publication of the notice of cancellation, as provided in § 415.

 

414.6If a person purchases tangible personal property for purposes other than those enumerated in the certificate of resale, that certificate of resale cannot be used and the purchaser must reimburse the vendor for the sales tax or file a return and pay the tax as a consumer or user under the use tax, as the case may be.

 

414.7The following form of the certificate of resale may be copied for use by registered vendors and exempted purchasers:

 

CERTIFICATE OF RESALE

(Purchaser's Certificate)

 

Furnished under the District of Columbia Sales and Use Tax Acts

 

	Date:
To:
(Name of Seller)
(Address of Seller)

 

 

This is to certify that all tangible personal property and services purchased by the undersigned from you will be purchased for use as follows:

 

(1) For resale as tangible personal property in the same form as received from you:

 

[LIST APPLICABLE ITEMS]

 

(2) To be incorporated as a material or parts of other tangible personal property to be produced for sale by manufacturing, assembling, processing, or refining:

 

[LIST APPLICABLE ITEMS]

 

(3) Any natural or artificial gas, oil, electricity, solid fuel, or steam purchased from you will be used in manufacturing, assembling, processing, or refining:

 

[LIST APPLICABLE ITEMS]

 

This certificate shall be considered a part of each order which we place with you; Provided, that each order will contain our D. C. Certificate of Registration number (or Specific Exemption Certificate number), followed by the applicable number(s) from this certificate-(1), (2), or (3)-to specify which of the items listed above are covered by that order.

 

This certificate shall continue in force until revoked by notice to you in writing.

 

 

		(Name of Purchaser)
		By:
		(Title)
D.C. Registration No
or)
D.C. Specific Exemption No

 

NOTE: THE SELLER MUST PRESERVE THIS CERTIFICATE

 

source

Commissioners' Order 54-1415, 1 DCR 4 (July 19, 1954).