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  2. Frequently Asked Questions
  3. Is there only one type of NTTC?

Is there only one type of NTTC?

No. The available NTTC types are: No. The available NTTC types are:

TYPE 2 certificates may be used for certain deductions related to the purchase of tangible personal property;
TYPE 5 certificates may be used for certain deductions related to services;
TYPE 6 certificates may be used for deductions related to construction industry;
TYPE 9 certificates may be used for deductions related to the purchase of tangible personal property by government entities, 501(c)(3) organizations, federal or state-chartered credit unions and Indian tribes, nations or pueblos;
TYPE 10 certificates may be used for the purchase of tangible personal property or services that are eligible generation plant costs by a person that holds an interest in a qualified generating facility;
TYPE 11 certificates may be used for the purchase of tangible personal property that is consumed in the manufacturing process;
TYPE 12 certificates may be used for the purchase of utilities that are consumed in the manufacturing process;
TYPE 15 certificates may be used for the purchase of tangible personal property by qualified federal contractors;
TYPE 16 certificates may be used for the purchase of property and services, the leasing of property by qualified film production companies and accredited diplomats or missions, and
TYPE NTTC-OSB certificates may be used by out-of-state buyers for the purchase of tangible personal property that will be resold or become an ingredient or component of a manufactured product, or for services performed on a manufactured product. For more information on NTTC types and related deductions, please see FYI-204, Nontaxable Transaction Certificates (NTTCs)