General Tax Information
US Tax Exemption Status under a Purchase Order or Subcontracts
Battelle is currently exempt from sales tax on items delivered to, or taxable services performed in CO, CT, DC, FL, IN, KY, ME, MD, MA, MI, MO, NJ, NY, OH, RI, TN, TX, UT, VT, WV and WI; in NM and VA, Battelle is currently exempt only for purchase of tangible personal property and not purchased services; in UT, Battelle can issue an exemption certificate only if the total invoice exceeds USD $1,000. Vendors should note that sales tax on such purchase orders will not be paid.
Please email email@example.com for copies of the certificates.
California Form 590 Withholding Exemption Certificate
California Revenue and Taxation Code (R&TC) Section 18662 requires withholding of income tax on payments of California source service income made to nonresidents of California. Withholding is not required for goods and materials. The CA590 is used to certify an exemption from nonresident withholding. Failure to properly complete a CA590 will subject vendor payments to the required withholding which will then be paid directly to the State of California. For partial performance within the State of California by vendors who do not qualify for an exemption, the vendor may complete a Form CA587 to establish the amount of income allocation subject to California withholding by Battelle.
For questions on California Withholding, See FTB Publication 1017.
Non-US subcontractors/suppliers shall be solely responsible and liable for the payment of all current or future federal, state or local taxes, duties, tariffs, fees and any other charges, interest, penalties or assessments imposed by the government of any country or political subdivision thereof on this Agreement or on the wages paid to Subcontractor’s employees. Subcontractor shall protect, defend, indemnify and hold Battelle harmless from any claims, actions, assessments or damages, including but not limited to reasonable attorney fees, interest, and penalties, asserted or assessed against Battelle by any person, entity or government of any country or political subdivision thereof or incurred by Battelle relating to Subcontractor’s responsibilities under this paragraph.
All payments made to the subcontractors/suppliers for services performed under an Agreement may be subject to the tax withholding requirements of an applicable jurisdiction. Subcontractors/Suppliers shall cooperate with Battelle in completing the appropriate tax withholding forms required by an applicable jurisdiction. If required by an applicable jurisdiction, Battelle will withhold from Subcontractor’s payment the applicable tax withholding amount.
Goods and Services acquired under the Agreement by Battelle in Canada may be subject to Goods and Services Tax (GST), Harmonized Sales Tax (HST), and/or Provincial Sales Taxes (PST/QST). Subcontractors shall clearly and separately set out the GST/HST and/or PST/QST payable, to the extent applicable, on any invoices submitted to Battelle. Battelle will not pay GST/HST and/or PST/QST unless such taxes have been so identified on the invoices submitted to Battelle by Subcontractors.
Puerto Rico Withholding Requirement Notification
If services are performed in Puerto Rico, such services may be subject to Puerto Rico withholding (income tax withholding) if the vendor cannot provide proof of exemption or a waiver certificate.
South Carolina Withholding Requirement Notification
If services are performed in South Carolina, such services may be subject to South Carolina withholding (income tax withholding), if the vendor cannot provide proof of exemption or a waiver certificate. The l-312 is used to certify an exemption from nonresident withholding.
US Withholding Tax
Battelle requires a W-8 form for all Foreign Subcontractors/Suppliers. Foreign Subcontractors/Suppliers need to determine which type of W-8 form applies to them. They need to complete the appropriate form and return it to their Battelle contact.
The links for the W‐8 forms and instructions are as follows:
- A beneficial owner solely claiming foreign status or treaty benefits
- Entities: Form W-8BEN-E; Instructions for Form W-8BEN-E;
- Entity claiming that income is effectively connected with the conduct of a trade or business in the US: Form W‐8ECI; Instructions for Form W-8ECI;
- A foreign government, international organization, foreign central bank of issue, foreign tax‐exempt organization: Form W‐8EXP; Instructions for W‐8EXP;
- A foreign intermediary, a foreign partnership, a foreign simple trust, or a foreign grantor trust: Form W‐8IMY; Instructions for W‐8IMY;