I,_________________________________, for and in consideration of your extending credit at any request to___________________ ("Company"), personally guarantee prompt payment of any obligation of the Company to Legacy Brands, LLC a subsidiary of Triangle Distributing Co., Inc. (Seller), whether now or herein after incurred, and I agree to bind myself to on any sum which is due the Company to Seller whenever the Company fails to pay the same It is understood this guarantee shall be an absolute, continuing, and irrevocable guarantee for such indebtedness of the Company.
I expressly waive presentment, demand, protest, dishonor, diligence, notice of default or nonpayment, notice of acceptance of this agreement, notice of the extending of any guaranteed indebtedness already or hereinafter contacted for by Company, notice of any modification or renewal of any credit evidencing the indebtedness guaranteed, notice if any renewal or indebtedness hereby guaranteed and to all renewals or extensions of such indebtedness. I further waive any right to require Seller to proceed against, or make any effort at collection of the guaranteed indebtedness, from Company or any other party liable for such indebtedness.
If the guaranteed indebtedness is not paid by me when due, and this guarantee is placed in the hands of an attorney for collection or suit is brought hereon, or it is enforced through any judicial proceeding whatsoever, I shall pay all reasonable attorney's fees and costs incurred by Seller. In the event more than one party executes this guarantee as a guarantor, than each guarantor agrees to be jointly and severally liable for the guaranteed indebtedness, and in all instances herein, singular should be constructed to include the plural.
CUSTOMER HISTORY APPLICATION
If yes, Landlord's Name:
If yes, Landlord's Name:
(Landlord's) Daytime Phone:
(Landlord's) Daytime Phone:
Name of Business before you purchased it:
If different than physical address
WI Sellers Permit Number
Federal I.D. Number
License Expiration Date
* License Expiration Date
Municipality where license was issued
If yes, what business name did you use?
Complete for Corporate Officers, Partners or Individual Proprietor
Name & Title
Social Security Number
Partner or Corporate Officers
Name & Title
Social Security Number
If yes, Employer's Name
* Digital Signature
WISCONSIN SALES AND USE TAX EXEMPTION CERTIFICATE
RESALE CERTIFICATE (FORM S-211)
Purchaser's Business Name
The above purchaser, whose signature appears on the this form, claims exemption from Wisconsin state, county, baseball or football stadium, and premier resort sales or use tax on the purchase, lease, or rental of tangible personal property or taxable services, as indicated by the box(es) checked below. I hereby certify that I am engaged in the business of selling, leasing, or renting:
(Description of Property or Services Sold by Purchaser)
General description of property or services purchased:
(itemize property purchased if "Single Purchase")
Tangible personal property becoming an ingredient or component part, or which is consumed or destroyed or loses its identity, in the manufacture of personal property destined for sale.
Machines and specific processing equipment and repair parts or replacements thereof, exclusively and directly used by a manufacturer in manufacturing tangible personal property and safety attachments for those machines and equipment.
The repair, service, alteration, fitting, cleaning, painting, coating, towing, installation, and maintenance of machines and specific processing equipment, that the above purchaser would be authorized to purchase without sales or use tax, at the time the service is performed thereon. Tools used to repair exempt machines are not exempt.
Fuel and electricity consumed in manufacturing tangible personal property (Effective January 1, 2006).
To qualify for this exemption, the purchaser must use item(s) exclusively and directly in the business of farming, including dairy farming, agriculture, horticulture, floriculture, or custom farming services.
Tractors (except lawn and garden tractors) and farm machines, including accessories, attachments, parts and repair service.
Feed, seeds for planting, plants, fertilizer, soil conditioners, sprays, pesticides, and fungicides.
Baling twine and baling wire.
Breeding and other livestock, poultry, and farm work stock.
Containers for fruits, vegetables, grain, hay, and silage (including containers used to transfer merchandise to customers), and plastic bags, sleeves, and sheeting used to store or cover hay in silage.
Animal waste containers or component parts thereof (may only mark certificate as "Single Purchase").
Animal bedding, medicine for farm livestock, and milk house supplies.
All-terrain vehicles (ATV) used exclusively in farming.
Containers and other packaging, packing, and shipping materials, used to transfer merchandise to customers of the purchaser.
Trailers and accessories, attachments, parts, supplies, materials, and service for motor trucks, tractors, and trailers which are used exclusively in common or contract carriage under LC or IC No.
is registered to collect and remit sales tax to the Department of Revenue on such sales.
Reservation, where buyer will take possession of such property or services.
State items and exemption
I hereby certify that if the item(s) being purchased are not used in an exempt manner, I will remit use tax on the purchase price at the time of first taxable use. I understand that failure to remit the use tax may result in future liability that may include tax, interest, and penalty.
* Authorized Signature
Each party agrees that the electronic signatures, whether digital or encrypted, of the parties included in this Agreement are intended to authenticate this writing and to have the same force and effect as manual signatures. Delivery of a copy of this Agreement or any other document contemplated hereby bearing an original or electronic signature by facsimile transmission (whether directly from one facsimile device to another by means of a dial-up connection or whether mediated by the worldwide web), by electronic mail in portable document format (.pdf) form, or by any other electronic means intended to preserve the original graphic and pictorial appearance of a document, will have the same effect as physical delivery of the paper document bearing an original or electronic signature.
This certificate may be used to claim exemption from Wisconsin
state, county, baseball and football stadium, local exposition, and
premier resort sales or use taxes.
Under the sales and use tax law, all receipts from sales of tangible
personal property, property, items and goods under sec. 77.52(1)
(b), (c), and (d), or taxable services are subject to the tax until
the contrary is established. However, a seller who receives a
fully completed exemption certificate no later than 90 days after
the date of sale is relieved of any responsibility for collection or
payment of the tax upon transactions covered by the certificate.
A fully completed certificate is one which is completely filled in
and indicates the reason for exemption.
RESALE: A purchaser using the resale exemption is attesting
that the tangible personal property, property, items, or goods
under sec. 77.52(1)(b), (c), or (d), or taxable services being
purchased will be resold, leased, licensed, or rented. However,
in the event any such property, items, or goods is used for any
purpose other than retention, demonstration, or display while
holding it for sale, lease, license, or rental in the regular course
of business, the purchaser is required to report and pay the tax
on the purchase of the property, item, or good.
The following purchasers may make purchases for resale even
though they do not hold a Wisconsin seller’s permit or use tax
certificate: (a) A wholesaler who only sells to other sellers for
resale may insert “Wholesale only” in the space for the seller’s
permit number; (b) A person who only sells or repairs exempt
property, such as to a manufacturer or farmer, may insert “Exempt
sales only”; (c) A nonprofit organization may insert “Exempt sales
only” if its subsequent sales of the tangible personal property,
property, items, or goods under sec. 77.52(1)(b), (c), or (d), or
taxable services are exempt as occasional sales.
A seller is allowed to accept an exemption certificate from
an out-of-state retailer claiming the resale exemption for tangible
personal property and items, property, and goods under
sec. 77.52(1)(b), (c) and (d), Wis. Stats., drop shipped to a
Wisconsin location, regardless of whether or not the out-ofstate
retailer holds a Wisconsin seller’s permit. The out-of-state
retailer’s permit number, if the other state issues one, and state
should be listed on the exemption certificate. If the exemption
certificate does not list the Wisconsin seller’s permit number or
the out-of-state retailer’s permit number and state, to be fully
complete and valid the exemption certificate must contain a
statement indicating the out-of-state retailer is a seller that is
not required to hold a permit.
A resale exemption may be granted if the purchaser is unable to
ascertain at the time of purchase whether the property will be sold
or will be used for some other purpose. If the buyer purchases
an item without tax for resale, but uses the item, the buyer owes
use tax on its purchase of the item.
MANUFACTURING: “Manufacturing” means the production
by machinery of a new article of tangible personal property or
items or property under sec. 77.52(1)(b) or (c) with a different
form, use, and name from existing materials, by a process
popularly regarded as manufacturing, and that begins with the
conveying raw materials and supplies from plant inventory to
the place where work is performed in the same plant and ends
with conveying finished units of tangible personal property or
items or property under sec. 77.52(1)(b) or (c) to the point of first
storage in the same plant.
FARMING: This certificate may not be used by farmers to
claim exemption for the purchase of motor vehicles or trailers
for highway use, lawn or garden tractors, snowmobiles, or for
items used for the personal convenience of the farmer. When
claiming an exemption for an ATV which is also registered for
public use, a written description including the percentages of
time for personal and farm use, must be submitted with the ATV
The sales price from the sale of electricity, natural gas, and
other fuels for use in farming are exempt all 12 months of the
year. Farmers claiming this exemption should check the box for
electricity and fuel located in the “Other” section.
This certificate cannot be used as an exemption for paying
Wisconsin motor vehicle fuel tax.
GOVERNMENTAL UNITS AND OTHER EXEMPT ENTITIES:
A seller may accept exemption certificates from federal and
Wisconsin governmental units and federally recognized
American Indian tribes or bands in Wisconsin. Instead of
obtaining an exemption certificate, a seller may (1) accept a
purchase order from the governmental unit or tribe or band, or
(2) record the governmental unit or tribe or band’s Certificate
of Exempt Status (CES) number on its invoices. Governmental
units of other countries and states are not exempt from
Wisconsin sales tax.
The exemption for the United States and its unincorporated
agencies and instrumentalities may also be claimed by any
incorporated agency or instrumentality of the United States
wholly owned by the United States or by a corporation wholly
owned by the United States.
The exemption for Wisconsin governmental units and other
exempt entities may be claimed by: Local Exposition District,
Professional Baseball Park District, Professional Football
Stadium District, UW Hospitals and Clinics Authority, Wisconsin
Aerospace Authority, Health Insurance Risk-Sharing Plan
Authority, Wisconsin Economic Development Authority,
Fox River Navigational System Authority, public inland
lake protection and rehabilitation districts, municipal public
housing authorities, uptown business improvement districts,
local cultural arts districts, county-city hospitals, sewerage
commissions, metropolitan sewerage districts, or joint local
Organizations holding a Certificate of Exempt Status (CES)
number: Wisconsin organizations organized and operated
exclusively for religious, charitable, scientific, or educational
purposes, or for the prevention of cruelty to children or animals,
may purchase products or services exempt from Wisconsin
sales tax if the organization holds a CES number issued by
the Wisconsin Department of Revenue. Wisconsin and federal
governmental units, and any federally recognized American
Indian tribe or band in Wisconsin, will also qualify for a CES.
A similar out-of-state organization, generally organized under
sec. 501(c)(3) of the Internal Revenue Code, may purchase
products or services exempt from Wisconsin sales tax even
though it has not been issued a CES number. This exemption
does not apply to out-of-state public schools, including public
colleges and universities, and governmental units from other
- 3 -
S-211 (R. 11-14) Wisconsin Department of Revenue
Purchases (for lodging, meals, auto rental, etc.) by employees/
representatives of exempt organizations performing
organization business, are exempt from sales tax, provided
1) the retailer issues the billing or invoice in the name of the
exempt organization, 2) the CES number is entered on the billing
or invoice, and 3) the retailer retains a copy of that document.
Containers: This exemption applies regardless of whether
or not the containers are returnable. Containers used by the
purchaser only for storage or to transfer merchandise owned
by the purchaser from one location to another do not qualify for
Common or contract carriers: The exemption available to
common or contract carriers for certain vehicles and repairs listed
on this certificate applies only to those units used “exclusively”
in such common or contract carriage. A carrier may qualify for
the common or contract carriage exemption even if it does not
hold a LC or IC number. The fact that a carrier holds a LC or
IC number is not in itself a reason for exemption. A carrier may
qualify for the common or contract carrier exemption even if it
does not hold an LC or IC number.
Waste treatment facilities: The exemption applies to the sale
of tangible personal property and items and property under
sec. 77.52(1)(b) and (c) to a contractor for incorporation into
real property which is part of an industrial or commercial waste
treatment facility that qualifies for property tax exemption or a
Wisconsin or federal governmental waste treatment facility.
Electricity, natural gas, fuel oil, coal, steam, corn, and wood
(including wood pellets which are 100% wood) used for fuel:
• The sales price from the sale of electricity and natural gas for
residential use during the months of November through April
are exempt from sales and use tax.
• The sales price from sales of fuel oil, propane, coal, steam,
corn, and wood (including wood pellets which are 100% wood)
used for fuel sold for residential use are exempt from sales or
use tax. Wood pellets are considered 100% wood even though
the pellets may contain a small amount of binding material
used to form the pellets.
• The sales price from the sale of fuel and electricity for use in
farming are exempt all year.
A retailer of electricity, fuel, or natural gas shall have a signed
exemption certificate for exempt sales for residential or farm use
unless any of the following apply:
1. 100% of the electricity, fuel, or natural gas is for exempt use.
2. The sale is to an account which is properly classified as
residential or farm pursuant to schedules which are filed for
rate tariff with the Wisconsin Public Service Commission
which are in force at the time of sale.
3. The sale is to an account which is properly classified as
residential or farm for classification purposes as directed
by the Federal Rural Electrification Administration.
“Farm use” means used in farming, including use in a tractor or
other farm machines used directly in farming, in a furnace heating
a farm building, in providing lighting in farm buildings, and
use in operating motors of machines used directly in farming.
“Residential use” means use in a structure or portion of a
structure which is a person’s permanent principal residence.
It does not include use in motor homes, travel trailers, other
recreational vehicles, or transient accommodations. “Transient
accommodations” means rooms or lodging available to the public
for a fee for a continuous period of less than one month in a
building such as a hotel, motel, inn, tourist home, tourist house
or court, summer camp, resort lodge, or cabin.
Other purchases exempted by law include:
1. Printed material which is designed to advertise and promote
the sale of merchandise, or to advertise the services of
individual business firms, which printed material is purchased
and stored for the purpose of subsequently transporting it
outside the state by the purchaser for use thereafter solely
outside the state.
2. Parts, supplies, or repairs for a school bus used exclusively
as a contract carrier pursuant to a contract with a school or
3. Waste reduction and recycling machinery and equipment,
including parts and repairs, which are exclusively and directly
used for waste reduction and recycling activities.
4. Railway cars, locomotives, and other rolling stock used in
railroad operations, or accessories, attachments, parts,
lubricants, or fuel therefor.
5. Commercial vessels and barges of 50-ton burden or over
engaged in interstate or foreign commerce or commercial
fishing, and accessories, attachments, parts, and fuel
6. Fuel sold for use in motorboats that are regularly employed
in carrying persons for hire for sport fishing in and upon the
outlying waters, as defined in sec. 29.001(63), Wis. Stats.,
and the rivers and tributaries specified in sec. 29.2285(2)
(a)1. and 2., Wis. Stats., if the owner and all operators are
licensed under sec. 29.514, Wis. Stats., to operate the boat
for that purpose.
7. A product whose power source is the wind, direct radiant
energy received from the sun, or gas generated by the
anaerobic digestion of animal manure and other agricultural
waste, if the product produces at least 200 watts of alternating
current or at least 600 British thermal units per day, but not
including a product that is an uninterruptible power source
that is designed primarily for computers.
8. Effective July 1, 2013, snowmaking and snow-grooming
machines and equipment, including accessories,
attachments, and parts for the machines and fuel and
electricity used to operate such machines and equipment,
that are used exclusively and directly for snowmaking at ski
hills, ski slopes, and ski trails.
9. Effective July 1, 2013, advertising and promotional direct
mail and printing services used to produce advertising and
promotional direct mail.
SIGNATURE: For corporations, this form must be signed by an
employee or officer of the corporation.
QUESTIONS: If you have questions, please contact us.
WISCONSIN DEPARTMENT OF REVENUE
Customer Service Bureau
PO Box 8949
Madison WI 53708-8949
Phone: (608) 266-2776
Fax: (608) 267-1030