Delaware Division of Revenue Wholesale Exemption Certificate
Form 373 is used to substantiate exempt sales to out of state purchasers who pick up goods in Delaware. This form ensures sales tax exemption and must be filled out accurately. Ensure all required fields are filled and signed by authorized individuals.
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How do I fill this out?
To properly complete Form 373, ensure all relevant information regarding the seller and purchaser is included. Be sure to check the appropriate box for single or blanket purchase, and include accurate shipping details. Sign and date the form to certify its validity.
How to fill out the Delaware Division of Revenue Wholesale Exemption Certificate?
1
Enter seller’s name, address, and zip code.
2
Check the appropriate box for single or blanket purchase.
3
Provide purchaser’s name, address, incorporation details, and employer identification number.
4
Fill in applicable purchase details such as invoice number and date.
5
Both the seller's and purchaser's authorized individuals must sign and date the form.
Who needs the Delaware Division of Revenue Wholesale Exemption Certificate?
1
Out-of-state wholesalers who pick up goods in Delaware need this form to claim sales tax exemption.
2
Businesses without a presence in Delaware need this form to avoid inventory warehousing tax.
3
Companies dispatching employees or vehicles to Delaware need this form to ensure tax compliance.
4
Businesses involved in multiple transactions with a seller may use a blanket certificate to streamline tax exemption.
5
Vendors need this form from purchasers to maintain records and substantiate tax-exempt sales.
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What are the instructions for submitting this form?
Completed Form 373 should be retained by the seller for a period of three years from the end of the calendar year in which the sale occurs. Additional copies of Form 373 can be obtained from the Delaware Division of Revenue. For submission, ensure the form is accurately filled out, properly signed by authorized individuals, and then kept for your records. My advice is to double-check all the details to ensure accuracy and compliance with Delaware's tax exemption regulations.
What are the important dates for this form in 2024 and 2025?
No specific dates are required for submission in the instructions.
What is the purpose of this form?
Form 373 serves to document and substantiate exempt sales offgoods to out-of-state purchasers who pick up products within Delaware. It helps ensure compliance with Delaware's wholesale gross receipts tax exemption regulations. Accurate completion and timely retention of this form protects both sellers and purchasers from tax liabilities and penalties.
Tell me about this form and its components and fields line-by-line.
- 1. Name of Seller: Enter the full name of the seller.
- 2. Address: Provide the seller's complete address.
- 3. Zip Code: Enter the seller's zip code.
- 4. Single or Blanket Certificate: Check the appropriate box to indicate if this is a single purchase or blanket certificate.
- 5. Shipping Location: Specify the location where the goods will be shipped.
- 6. Invoice No. and Date: Include the invoice number and date for single purchases.
- 7. Date and State of Incorporation: Provide the incorporation date and state of the seller.
- 8. Employer Identification Number: Enter the seller's Federal Employer Identification Number.
- 9. Name of Purchaser: Enter the full name of the purchaser.
- 10. Purchaser’s Address: Provide the complete address of the purchaser.
- 11. Purchaser’s Date and State of Incorporation: Specify the incorporation date and state of the purchaser.
- 12. Purchaser’s Employer Identification Number: Enter the purchaser's Federal Employer Identification Number.
- 13. Name of Business: Include the name of the purchaser's business.
- 14. Signatures: Obtain signatures of authorized individuals from both the purchaser and seller.
What happens if I fail to submit this form?
Failure to submit a complete and accurate Form 373 may result in tax liabilities, penalties, and interest for the seller.
- Tax Liability: The seller may be held liable for unpaid taxes if the form is not properly submitted.
- Penalties: The seller may incur penalties for failing to submit a valid exemption certificate.
- Interest: Interest may accrue on the unpaid tax amount due to improper submission.
How do I know when to use this form?
- 1. Out-of-State Purchasers: For sales to purchasers who pick up goods in Delaware but operate outside the state.
- 2. Single or Blanket Purchases: For documentation of either single purchase or multiple exempt sales to the same purchaser.
- 3. Business Without Delaware Presence: For businesses not headquartered or warehousing goods in Delaware.
- 4. Verification of Exemption: To provide proof of sales tax exemption for eligible transactions.
- 5. Record Keeping: To maintain accurate records of exempt sales for tax compliance.
Frequently Asked Questions
What is Form 373 used for?
Form 373 is used to substantiate exempt sales to out-of-state purchasers who pick up goods in Delaware.
How do I fill out Form 373?
Enter seller and purchaser details, check the appropriate boxes, and ensure both parties sign and date the form.
Can I fill out and sign this form online?
Yes, you can use PrintFriendly to fill out, sign, and save Form 373 online.
What details are needed for the purchaser?
Include the purchaser’s name, address, incorporation details, federal employer identification number, and nature of business.
What is the difference between a single purchase and a blanket certificate?
A single purchase certificate applies to one transaction, while a blanket certificate can be used for multiple transactions over a period.
How long should I retain Form 373?
Vendors must retain Form 373 for three years from the end of the calendar year in which the sale occurs.
Can I claim an exemption for subordinate entities?
No, a purchaser's exemption certificate does not extend to subordinate or affiliated entities.
What happens if an exemption certificate is incomplete or untrue?
The wholesaler remains liable for the tax, as well as any penalties or interest.
How can I get additional copies of Form 373?
Additional copies can be obtained from the Delaware Division of Revenue and may be reproduced without prior permission.
Can the Director of Revenue review exemption certificates?
Yes, the Director of Revenue has the right to review exempt certificates and request additional information.
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