The University of Colorado at Boulder is exempt from all federal excise taxes under Chapter 32 of the Internal Revenue Code and from all state and local government use taxes [Colorado Revised Statutes §39-26-114(a) and 203, as amended, 1982 and Supp. 1993]. Federal Excise Tax Exemption Registration Number: 84-730123K. University of Colorado at Boulder's State Tax Exemption Number: 98-02915 (See Certificate of Exemption below). City of Boulder Local Sales Tax Exemption Number: 0-03282. These tax exemption numbers, and the Certificate of Exemption below, may not be used unless accompanied by a University of Colorado at Boulder purchase order, Acquisition Card (the University's MasterCard), or other appropriate purchase vehicle. It is further understood that the exemption from tax in the sale of articles to the University of Colorado under these tax exemption numbers, and/or under this Certificate of Exemption, is limited to the sale of articles purchased for the University's exclusive use. It is also understood that the fraudulent use of these tax exemption numbers or this Certificate to secure exemption will subject all guilty parties to a fine of not more than $10,000, or to imprisonment for not more than five years, or both, together with costs of prosecution.