Are purchasers who are exempt from sales tax also exempt from paying the E911 Surcharge?

Are purchasers who are exempt from sales tax also exempt from paying the E911 Surcharge?

Yes.  Purchasers (such as government agencies, schools, charitable organizations, and religious organizations) who are exempt from paying sales tax are exempt from paying the surcharge. 

NOTE: E911 Surcharge collected from customers and receipts from exempt sales should not be included in the total receipts on Line 1 on Schedule B of Form ST-1.

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