Form E-589L, Certificate to Exempt Certain Purchases from Additional County Sales and Use Tax

This form is to be used in connection with sales or purchases of building materials for use in the performance of lump sum or unit price contracts entered into or awarded prior to the effective date of the levy in a county that imposes additional county sales and use tax, or entered into or awarded pursuant to bids made prior to this date. This form is to be executed by the contractors to their suppliers of building materials.

Only use this form if your purchase meets all of the following criteria:

• The item will be used to fulfill a real property contract.
• The sale is sourced to a county that increased the local tax rate (1/4% or 1%).
• You bid or entered into the real property contract before the local tax rate increase.