S&U Tax Direct Pay Permits/Exemptions are listed below by state and company. Tax on invoice must be charged for states not listed. NS policy requires credit card users to pay applicable tax at time of purchase. Direct Pay/Exemption certificates are not applicable to services provided by a contractor. Direct Pay Permits imply that NS assumes responsibility for calculating and remitting taxes.
For diesel fuel purchases, sales and use tax should be charged by vendor and paid on invoice in Illinois, New York, and West Virginia. Certificates for Illinois apply only to railroad rolling stock and intermodal equipment. Use of the Illinois certificates for any other material is prohibited.