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Fill Out Your Delaware 373 Form

The Delaware 373 form, also known as the Wholesale Exemption Certificate, is used to document exempt sales to out-of-state purchasers who pick up goods in Delaware for delivery outside the state. This form helps sellers substantiate that their sales are exempt from the wholesale gross receipts tax. Proper completion of the form is essential for both the seller and purchaser to ensure compliance with Delaware tax regulations.

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Example - Delaware 373 Form

FORM 373

TAX YEAR

2009

STATE OF DELAWARE

DIVISION OF REVENUE

WHOLESALE EXEMPTION CERTIFICATE

Name of Seller		Check Applicable Box
		Single Purchase Certificate
Address	Zip Code
Shipping Location	Zip Code	Invoice No.
Shipping Location	Zip Code	Invoice Date
		Invoice Date
Date and State of Incorporation	Employer Identification Number	Blanket Certificate
		Blanket Certificate

THE UNDERSIGNED CERTIFIES THAT:

1.The purchaser’s employees and vehicles receiving the Goods within Delaware are not headquartered – or dispatched from within Delaware; and

2.No portion of the goods received will be inventoried, warehoused, or otherwise come to substantial rest within the State prior to ultimate delivery outside Delaware; and

3.The purchaser has no business facility or goods on consignment or warehoused within Delaware, if this is a blanket certificate.

Name of Purchaser
Address		Zip Code
Date and State of Incorporation	Employer Identification Number	Name of Business

Under penalties or perjury, I declare that I have examined this Certificate, including accompanying schedules and statements, and to the best of my knowledge and belief it is true, correct and complete.

Date	Signature of Officer or Authorized Individual of the Purchaser	Title
Date	Signature of Officer or Authorized Individual of the Seller	Title

(REVISED 12/07/09)

TAX YEAR

2009

INSTRUCTIONS FOR FORM 373 WHOLESALE EXEMPTION CERTIFICATE

Form 373 - Wholesale Exemption Certificate-is to be used to substantiate exempt sales to out of state purchasers which are picked up in Delaware. Sales made to out of state purchasers who pickup the goods in Delaware for subsequent delivery and consumption outside this state are exempt from the wholesale gross receipts tax.

Form 373 - Wholesale Exemption Certificate-must be completed to document such exempt sales and must be completed prior to or concurrent with the sale. Form 373 must be completed by the seller with all pertinent information and must contain the signature of an officer or authorized individual attesting to the accuracy of the information relating to the purchaser. A purchaser’s exemption certificate does NOT extend to any of its subordinate or affiliated entities or officers or employees of the purchaser. When making purchases, subordinate entities may NOT use an exemption claimed by a parent or affiliated organization.

Form 373 may be used to substantiate a single sale or multiple sales to the same wholesaler. Check the applicable box to indicate if Form 373 is a single purchase or blanket certificate.

Form 373 must contain the name, mailing address, shipping location, the state and date of incorporation and employer identification number of the seller. The seller must check the applicable box to indicate the type of exemption claimed, and in the case of a single purchase, the invoice number and date. An officer or authorized individual must sign and date Form 373 certifying that the statements relating to the seller contained on the form are accurate and correct.

Form 373 must contain the name, address, date and state of incorporation, federal employer identification number and nature of business of the purchaser. The purchase orders on which an exemption from the tax is claimed, by reason of this certificate, must contain the name and address of the destination if different from the purchaser’s address. An officer or authorized individual must sign and date Form 373 certifying that the statements relating to the purchaser contained on the form are accurate and correct.

Ablanket exemption certificate may be used to substantiate multiple exempt sales to the same out-of-state purchaser provided the seller maintains a duly executed exemption certificate dated within one year prior to the date of the sale for which exemption is claimed. Each subsequent sales slip or invoice to which the blanket certificate applies must contain a notation that an exemption is being claimed. Failure by the seller to maintain a list of valid exemption certificates and to note on each sales invoice that an exemption is being claimed will cause the sale to be taxable.

The Director of Revenue has the right to review exempt certificates to request information pertaining to the nature of the sale and organizational structure of the purchaser. Failure to submit the information can result in the revocation of the exemption. The tax records, invoices or accounting records of the wholesaler must be adequately maintained and accessible to Delaware Division of Revenue personnel to enable efficient matching to a true, correct and complete wholesaler exemption certificate(s) of all sales to which the seller takes an exemption from tax.

Failure by a wholesale licensee to pay tax in reliance on an untrue or incomplete exemption certificate furnished by a purchaser does not relieve the wholesaler of liability for the tax or for penalty or interest with regard to such tax.

Vendors must retain Form 373 for a period of three years from the end of the calendar year in which the sale occurs. Additional copies of Form 373 may be obtained from the Division of Revenue. This form may be reproduced without prior permission from the Division of Revenue.

Doc. No. 25-06-02-85-08-01 - DR-373

(REVISED 12/07/09)

Delaware 373: Usage Guide

Completing the Delaware 373 form is essential for documenting exempt sales to out-of-state purchasers. This process ensures compliance with state regulations regarding wholesale gross receipts tax exemptions. Follow these steps carefully to fill out the form accurately.

Obtain a copy of the Delaware 373 form.
In the "Name of Seller" section, enter the name of your business.
Check the appropriate box to indicate whether this is a Single Purchase Certificate or a Blanket Certificate.
Fill in the "Address" and "Zip Code" fields for the seller.
Provide the "Shipping Location Zip Code" if different from the seller's address.
Enter the "Invoice No." and "Invoice Date" if applicable.
Specify the "Date and State of Incorporation" for the seller.
Input the "Employer Identification Number" (EIN) for the seller.
In the "Name of Purchaser" section, enter the name of the purchasing entity.
Fill in the "Address" and "Zip Code" for the purchaser.
Provide the "Date and State of Incorporation" for the purchaser.
Enter the "Employer Identification Number" (EIN) for the purchaser.
Include the "Name of Business" of the purchaser.
Read the certification statements carefully and ensure that the purchaser's employees and vehicles meet the specified criteria.
Have an officer or authorized individual from the purchaser sign and date the form, certifying its accuracy.
Have an officer or authorized individual from the seller sign and date the form as well.

Once completed, retain the form for your records. It is advisable to keep it for at least three years from the end of the calendar year in which the sale occurred. Ensure all related documentation is accessible for potential review by the Delaware Division of Revenue.

Documents used along the form

The Delaware 373 form, known as the Wholesale Exemption Certificate, is an essential document for businesses engaging in sales to out-of-state purchasers who pick up goods in Delaware. To ensure compliance and proper documentation, several other forms and documents are often used in conjunction with this certificate. Below are four key documents that are commonly associated with the Delaware 373 form.

Purchase Order: This document outlines the details of the transaction between the buyer and seller, including item descriptions, quantities, and agreed prices. It serves as a formal request from the buyer to the seller and is crucial for establishing the terms of the sale.
Sales Invoice: A sales invoice is issued by the seller to the buyer after a sale has been made. It includes information such as the date of sale, itemized list of products sold, total amount due, and payment terms. This document is vital for record-keeping and tax purposes.
Blanket Exemption Certificate: This is a broader version of the Delaware 373 form, allowing a purchaser to claim exemption for multiple sales over a specified period. It simplifies the process for ongoing transactions between the same buyer and seller, provided the seller maintains a valid certificate on file.
Bill of Sale: A California Bill of Sale form is crucial for documenting the transfer of ownership of property within California. This form serves as proof of the transaction and must include details such as the item sold and the sale price. For further guidance and a template, view the pdf.
Tax Exemption Certificate: This document is used by businesses to claim exemption from sales tax on certain purchases. It provides the seller with proof that the buyer qualifies for tax-exempt status, ensuring that the transaction is compliant with state tax laws.

Using these forms together with the Delaware 373 form helps businesses navigate the complexities of sales tax exemptions effectively. Maintaining accurate records and ensuring all necessary documents are completed can significantly reduce the risk of tax liabilities and penalties in the future.

Key takeaways

Here are some important points to consider when filling out and using the Delaware 373 form:

Purpose of the Form: The Delaware 373 form, known as the Wholesale Exemption Certificate, is used to document exempt sales to out-of-state purchasers who pick up goods in Delaware for delivery outside the state. This exemption applies to the wholesale gross receipts tax.
Completion Requirements: The form must be filled out completely, including all necessary information about both the seller and the purchaser. An officer or authorized individual must sign the form to certify its accuracy.
Types of Certificates: You can use the form for a single purchase or as a blanket certificate for multiple sales. If using a blanket certificate, it must be dated within one year prior to the sale for which the exemption is claimed.
Record Keeping: Sellers are required to maintain valid exemption certificates and must note on each invoice that an exemption is being claimed. Retaining these records for three years is essential to avoid tax liability.

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File Details

Fact Name	Details
Purpose	Form 373 is used to document exempt sales to out-of-state purchasers picking up goods in Delaware for delivery outside the state.
Governing Law	This form is governed by Delaware law regarding wholesale gross receipts tax exemptions.
Completion Requirements	The seller must complete Form 373 prior to or at the time of the sale, including all relevant details and signatures.
Validity Period	Vendors must retain Form 373 for three years from the end of the calendar year in which the sale occurs.
Exemption Limitations	The exemption certificate does not extend to affiliated entities or employees of the purchaser; each entity must have its own certificate.

⇓ PDF File