When must the Clerk of Courts obtain an exemption certificate or obtain or issue form T-610 or form T-615?
Exemption certificates must be obtained on dealer title transfers of retail sales and forms T-610/T-615 must be obtained or issued on casual (nondealer) title transfers only when the purchaser is claiming one of the below listed exceptions/exemptions supported by an ATPS exemption code. In reality, forms T-610/T-615 have become the exemption certificates on casual title transfers. Note: If taxes are being paid on a title transfer, exemption certificates or form T-610/T-615 are not necessary. CF Commercial fishing – watercraft – commercial fishing license required CH Church CM Conversion – military (purchased out-of-state for use out-of-state) CS Consolidation DF Direct use – farming DM Direct use – mining DO Direct use – oil and gas DR Research and development DS Dissolution to stockholder with no consideration FD Foreign diplomat – exemption card required IS Sale of a motor vehicle as interstate commerce IP Individual to partnership with no consideration MO Manufacturing operation – i
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