Please enter a valid purchase order number to print the tax exemption certificate(s)
that applies to purchases by BNSF. Check the Fuel box if the purchase order is for
fuel purchases. Retain the exemption certificates as documentation of exemption.
Please contact the BNSF Tax Department if you have any questions.
Common railroad exemptions:
1) Rolling stock - Many states exempt locomotives and freight and passenger cars.
Some states include maintenance equipment that travels on railroad tracks in
this exemption. Repair parts for rolling stock may also be exempt from tax.
2) Fuel -Off highway diesel fuel is exempt from sales and use tax in many states.
3) Track material - States may exempt material such as rails, ties and signal materials.
In addition to these exemptions, in many states BNSF holds a direct pay permit.A
direct pay permit allows BNSF to purchase items without tax and self-assess and
remit the tax directly to the state.