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It includes sections for the appointment and delegation terms, effective and expiration dates, required signatures, and contractor/subcontractor information. Instructions explain when to issue the form before annexation, how untimely issuance affects sales or use tax liability, and refund claim 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can issue Form 17 for sales and use tax exemption?","Question",{"text":108,"@type":109},"A governmental unit, nonprofit organization, or educational institution that is exempt from sales and use tax can issue Form 17.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When must the project owner issue Form 17?",{"text":113,"@type":109},"The project owner must issue Form 17 before the contractor annexes any building materials for the project.",{"name":115,"@type":106,"acceptedAnswer":116},"What happens if Form 17 is not issued before annexation?",{"text":117,"@type":109},"If not timely issued, the Option 2 or Option 3 general contractor must pay sales or use tax on building materials annexed to real estate, with the option to file a refund claim for the exempt 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Name |  |  | Name and Address of Exempt Governmental\u003Cbr>Name |\n| --- | --- | --- | --- |\n| Street or Other Mailing Address |  |  | Street or Other Mailing Address |\n| City | State | Zip Code | City State Zip Code |\n| Name |  |  | Appointment Information\u003Cbr>Effective Date (See instructions) |\n| Street Address |  |  | Expiration Date |\n| City | State | Zip Code | Nebraska Exemption Number (Exempt Organizations Only) |\n\nProvide the contract name, number, and a description of the project.  \n\n| Section A – |\n| --- |\n| Name and Address of Contractor Unit or Exempt Organization |\n\nName and Location of Project  \nThe undersigned governmental unit or exempt organization appoints the above-named contractor and the contractor’s delegated subcontractors as its agent to purchase and pay for building materials that will be annexed to real estate by them into the tax exempt construction project identified above.  \nsign  \nhere  \nAuthorized Signature of Exempt Governmental Unit or Exempt Organization  \nTitle  \nDate  \n\n| Section B—Delegation of Contractor’s or Subcontractor’s Authority\u003Cbr>A contractor or subcontractor can delegate its authority to its subcontractor. |  |\n| --- | --- |\n| Name and Address of Subcontractor | Contractor’s Delegation Information for the Project Identified in Section A |\n| Name | Effective Date |\n| Street or Other Mailing Address | Expiration Date |\n| City State Zip Code | Portion of Project |\n\nsign  \nhere  \nThe undersigned contractor hereby delegates authority to the above-named subcontractor to act as the purchasing agent of the named governmental unit or exempt nonprofit organization.  \nSignature of Contractor or Authorized Representative Title Date  \n\n| Name and Address of Subcontractor | Subcontractor’s Delegation Information for the Project Identified in\u003Cbr>Section A |\n| --- | --- |\n| Name | Effective Date |\n| Street or Other Mailing Address | Expiration Date |\n| City State Zip Code | Portion of Project |\n\nsign  \nhere  \nThe undersigned subcontractor hereby delegates authority to the above-named subcontractor to act asthe purchasing agent of the named governmental unit or exempt nonprofit organization.  \nSignature of Subcontractor or Authorized Representative Title Date  \n\n| Name and Address of Subcontractor | Subcontractor’s Delegation Information for the Project Identified in\u003Cbr>Section A |\n| --- | --- |\n| Name | Effective Date |\n| Street or Other Mailing Address | Expiration Date |\n| City State Zip Code | Portion of Project |\n\nsign  \nhere  \nThe undersigned subcontractor hereby delegates authority to the above-named subcontractor to act asthe purchasing agent of the named governmental unit or exempt nonprofit organization.  \nSignature of Subcontractor or Authorized Representative Title Date  \n[revenue.nebraska.gov](revenue.nebraska.gov), 800-742-7474 (NE and IA) 402-471-5729  \n6-139-1970 Rev. 04-2023 Supersedes 6-139-1970 Rev. 11-2018  \nInstructions  \nSection A – Purchasing Agent Appointment (Appointment)  \nPurpose of Section A. Section Ais used by a governmental unit, nonprofit organization, or educational institution that is exempt from sales tax to appoint a contractor as its purchasing agent.  \nWho Can Issue. An appointment may be issued by:  \n1. A governmental unit exempt from sales and use tax (See Reg-1-072 and  1-093);  \n2. A nonprofit organization exempt from sales and use tax (See Reg-1-090 and  1-091); and  \n3. An educational institution exempt from sales and use tax (See Reg-1-092);  \nThe regulations referenced above don’t include all the organizations that are exempt from sales and use taxes. For additional information on who may use an appointment see Neb. Rev. Stat. §§ 77-2704.12 and 77-2704.15. All entities exempt from sales and use taxes will be referred to as project owners in these instructions.  \nNote: A nonprofit organizati","cbCainfvyrwNdaoK","https://ap.wps.com/l/cbCainfvyrwNdaoK","pdf",201220,"English","# Section A – Purchasing Agent Appointment (Appointment)\n## Purpose of Section A\n## Who Can Issue\n## When To Issue\n## Effective Date\n## Expiration Date\n## On-Call, Repair, or Maintenance Agreements\n# Section B – Delegation of Contractor’s or Subcontractor’s Authority","[{\"question\":\"Who can issue Form 17 for sales and use tax exemption?\",\"answer\":\"A governmental unit, nonprofit organization, or educational institution that is exempt from sales and use tax can issue Form 17.\"},{\"question\":\"When must the project owner issue Form 17?\",\"answer\":\"The project owner must issue Form 17 before the contractor annexes any building materials for the project.\"},{\"question\":\"What happens if Form 17 is not issued before annexation?\",\"answer\":\"If not timely issued, the Option 2 or Option 3 general contractor must pay sales or use tax on building materials annexed to real estate, with the option to file a refund claim for the exempt organization.\"}]","Purchasing Agent Appointment and Delegation of Authority for Sales and Use Tax - Form 17 | PDF",1789792203]