News & Views

NV 2000-1
July 17, 2000

OHIO AND PENNSYLVANIA TO ACCEPT MULTIJURISDICTIONAL CERTIFICATE;
MARYLAND ADDS WEBSITE INFORMATION

TO: State Tax Administrators & Alternates, Audit & Uniformity Committee Members, and State Tax Press

The States of Ohio and Pennsylvania, both MTC Associate Member States, recently have approved the use of the Sales and Use Tax Certificate-Multijurisdiction for appropriate sales for resale. The addition of these two States brings to thirty-eight the number of States accepting the Certificate. Also, Maryland has revised its footnote to advise users of the availability of online verification of registration, exemption and direct pay numbers. Ohio and Pennsylvania will be listed on the Certificate with the following conditional footnotes:

Ohio (footnote 26)

A. The buyer must specify which one of the reasons for exemption on the certificate applies, this may be done by circling or underlining the appropriate reason or writing it on the form above the state registration section. Failure to specify the exemption reason will, on audit, result in disallowance of the certificate.

B. In order to be valid, the buyer must sign and deliver the certificate to the seller before or during the period for filing the return.
Pennsylvania (footnote 27)

This certificate is not valid 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.

An additional revision will be made to add the following sentence to Maryland's footnote 10: "Maryland registration, exemption and direct pay numbers may be verified on the website of the Comptroller of the Treasury at www.marylandtaxes.com."