The exemption certificate for which you are applying must be used only for the purpose of purchasing construction and building materials for the exempt project described in Form DR 0172. This exemption does not include or apply to the purchase or rental of equipment, supplies, and materials which are purchased, rented, or consumed by the contractor and which do not become a part of the structure, highway, road, street, or other public works owned and used by the exempt organization.
Any unauthorized use of the exemption certificate will result in revocation of your exemption certificate and other penalties provided by law. A separate certificate is required for each project.
DR 0172 - Contractor Application for Exemption Certificate
This video provides a step-by-step walk through for contractors on how to complete the DR 0172 Contractor Application for Exemption Certificate Form. This form allows contractors to purchase construction and building materials tax-free for projects owned by exempt organizations, such as government entities or non-profits.