The person buying the goods or taxable service, or entering into a contract
of insurance or benefits/plan for which an exemption is claimed must
complete this certificate and give it to the supplier.
the supplier is to keep this form as stated in the regulations. this
certificate is valid for four years if,
person who makes a false statement on a purchase exemption certificate
or misuses the certificate is liable, if convicted, to a fine of not less
than $500 and an amount of not more than double the amount of tax that
should have been paid, or that was evaded, or to imprisonment for a term
of not more than two years, or to both.