Misuse of this certificate
Misuse of this exemption certificate may subject you to serious civil and
criminal sanctions in addition to the payment of any tax and interest due.
These include:
• A penalty equal to 100% of the tax due;
• A $50 penalty for each fraudulent exemption certificate issued;
• Criminal felony prosecution, punishable by a substantial fine and a
possible jail sentence; and
• Revocation of your Certificate of Authority, if you are required to
be registered as a vendor. See TSB-M-09(17)S, Amendments that
Encourage Compliance with the Tax Law and Enhance the Tax
Department’s Enforcement Ability, for more information
Employment & Forms