Utah State Tax Commission - Exemption Certificate - (Sales, Use, Tourism and Motor Vehicle Rental Tax) - TC-721 - Rev. 7/04

Sep 19, 2026

Utah State Tax Commission Exemption Certificate TC-721 (Rev. 7/04) is a form used by a purchaser to claim sales and use tax exemptions for specific transactions. It collects the purchaser’s business or institution name, address, and authorized signature details, along with seller or supplier information and dates. The signer must select the applicable exemption basis and, for each category, certify the items’ intended use, including resale, agricultural production, commercial airline use, media and film distribution, school or charitable construction materials, energy-related equipment, fuels and industrial use, municipal energy exemptions, pollution control facilities, medical equipment, leasebacks, and steel mill exemptions.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

Exemption certificate identification

Form and revision information

Purchaser and seller details

Business/institution claiming exemption

Seller or supplier information

Signatures and dates

Exemption claim instructions

Selecting the applicable basis

Recordkeeping and audit instructions

Exemption basis categories (certification statements)

Resale or re-lease

Agricultural producer

Commercial airlines

Commercials, films, audio and videotapes

Film, television and video production equipment

Construction materials for schools or religious/charitable organizations

Energy-related equipment

Fuels, gas and electricity

Municipal energy sales and use tax exemption

Pollution control facility

Medical equipment

Leasebacks

Steel mill exemption

| | Utah State Tax Commission
Exemption Certificate
(Sales, Use,Tourism and MotorVehicle RentalTax) |
Print Form | TC-721
Rev. 7/04 | | --- | --- | --- | --- | | | |
Clear form | | | Name of business or institution claiming exemption (purchaser) | | | Telephone Number | | | --- | --- | --- | --- | --- | | Street Address | | City | State | ZIP Code | | Authorized Signature | Name (please print) | | Title | | |
Name of Seller or Supplier: | | | Date | | The person signing this certificate MUST check the applicable box showing the basis for which the exemption is being claimed. Questions should be directed (preferably in writing) toTaxpayer Services, Utah StateTax Commission, 210 N 1950 W, Salt Lake City, UT 84134. Telephone (801) 297-2200, or toll free 1-800-662-4335. DO NOT SEND THIS CERTIFICATE TO THE TAX COMMISSION Keep it with your records in case of an audit. Sales tax account numbers with an “H” prefix are not to be used for tax-free purchases for resale. ❑ RESALE OR RE-LEASE SalesTax License No. I certify I am a dealer in tangible personal property or services and the tangible personal property or services purchased are for resale or re-lease. If I use or consume any tangible personal property or services I purchase tax free for resale, or if my sales are of food, beverages, dairy products and similar confections dispensed from vending machines (see Rule R865-19S-74), I will report and pay sales tax on the proper cost thereof directly to the Tax Commission on my next regular sales and use tax return. ❑ AGRICULTURAL PRODUCER I certify the items purchased will be used primarily and directly ina commercial farming operation and qualify for the Utah sales and use tax exemption. ❑ COMMERCIAL AIRLINES I certify the food and beverages purchased are by a commercial airline for in-flight consumption; or, any parts or equipment purchased are for use in aircraft operated by common carriers in interstate or foreign commerce. ❑ COMMERCIALS, FILMS, AUDIO ANDVIDEOTAPES I certify that purchases of commercials, films, prerecorded video tapes, prerecorded audio program tapes or records are for sale or distribution to motion picture exhibitors, or commercial television or radio broadcasters. If I subsequently resell items to any other customer, or use or consume any of these items, I will report any tax liability directly to the Tax Commission. ❑ FILM,TELEVISION,VIDEO I certify that purchases, leases or rentals of machinery or equipment will be used by a motion picture or video production company for the production of media for commercial distribution. ❑ CONSTRUCTION MATERIALS PURCHASED FOR SCHOOLS OR RELIGIOUS AND CHARITABLE ORGANIZATIONS I certify the construction materials purchased are purchased on behalf of a public elementary or secondary school or religious or charitable organization. I further certify the purchased construction materials will be installed or converted into real property owned by the school or religious or charitable organization. Name of school or religious or charitable organization: Name of project: ❑ ENERGY-RELATED EQUIPMENT SalesTax License No I certify the machinery or equipment leased or purchased will be used to create or expand the operations of a renewable energy production facility, a waste energy production facility, or a facility that produces fuel from biomass energy. FUELS, GAS, ELECTRICITY SalesTax License No. ❑ I certify all gas, electricity, coal, coke, and other fuel purchased will be used for industrial use only and not for residential or commercial purposes. Include the business Standard Industrial Code, and state the predominant use of the fuel covered by the exemption. Standard Industrial Code: Use of the fuel: ❑ MUNICIPAL ENERGY SALES AND USETAX EXEMPTION I certify the natural gas or electricity purchased: is for resale; is prohibited from taxation by federal law, the U.S. Constitution, o

FAQs

Who must sign the Utah exemption certificate and what must they do?

The person signing the certificate must check the applicable box showing the basis for the exemption being claimed. The signer certifies that the stated conditions for the selected exemption category are met.

What information does the certificate require from the purchaser and seller?

The purchaser section requests the name of the business or institution, address, telephone number, and the authorized signature details (including name to be printed and title). The seller or supplier section requests the name and the date.

Where should the certificate be kept and can it be sent to the Tax Commission?

Do not send the certificate to the Tax Commission. Keep it with your records in case of an audit.

Sep 19, 2026

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