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TAX EXEMPTION AND REPORTING PROGRAM The WEX Tax Exemption and Reporting Program can significantly reduce accounting and administrative time for qualified fleets exempt from motor fuel excise taxes or certain sales taxes — at Federal, state, county or local levels. Benefits include: Net billing of federal excise tax on applicable fuel purchases at any location. Net billing of state, local, county and special tax on applicable fuel purchases at participating merchant brands based on local tax laws. • Detailed reporting of the purchase data and tax exemption. Exemptions are dependent upon several factors, such as the Purchasing Entity's tax-exempt status for fuel purchases, the taxing jurisdiction's laws, regulations and requirements, and for most state, county and local taxes, require merchant participation. In the event that a transaction cannot be billed "net of tax", a Purchasing Entity will receive detailed reporting showing the full purchase price and the tax paid. Before WEX can start billing a Purchasing Entity net of applicable taxes on fuel transactions based upon their eligibility, they will need to complete the following required documentation: 1. Tax Exemption and Reporting Program Enrollment form (enclosed) 2. Certificate of Buyer of Taxable Fuel form for federal exemptions (enclosed) 3. Any required State forms — obtain these from the appropriate state governing body. Please review the enclosed Frequently Asked Questions sheet for helpful information on the program. IMPORTANT: Purchasing Entities must fill out all forms completely and accurately in order to avoid delays in their program enrollment, so please follow the instructions on the enrollment form carefully. IRS regulations require that WEX Inc. obtain from a Purchasing Entity, their certification that they are eligible to receive exemptions from federal excise taxes. For all other taxing jurisdictions (state, county, local) a Purchasing Entity may need to submit similar certifications as required by the different taxing jurisdictions. The state certifications may, in most cases, be obtained from the appropriate state's tax department. WEX must have all applicable documents on file prior to providing a Purchasing Entity with exemptions. It is the customer's responsibility to make sure WEX has all of the necessary current forms properly filled out in order to be billed "net of tax". If a Purchasing Entity has any questions about the program or the enclosed materials, please call WEX at 1-866-841-3542. MASTER AGREEMENT No. 00819 - FLEET CARD SERVICES PAGE 44 OF 138