Aquatic Eco-Systems

Pentair Aquatic Eco-Systems Sales Tax Policy

January 4, 2013

Dear Valued Customer,

In January 2013, Aquatic Eco-Systems, Inc. will be renamed Pentair Aquatic Eco-Systems, Inc.

Effective January 2013 Pentair Aquatic Eco-Systems, Inc. will begin collecting sales tax in the following states:

Alabama, California, Connecticut, Florida, Georgia, Illinois, Indiana, Maryland, Massachusetts, Michigan, Missouri, New Jersey, New York, North Carolina, Ohio, Oklahoma, Pennsylvania, Rhode Island, South Carolina, Tennessee, Texas, Utah, Virginia and Wisconsin.

Sales tax will be added to all orders shipped into these states unless we have tax exemption information on file for your account.

Please forward a current copy of your sales tax exemption certificate to us as soon as possible. Please be sure to include applicable information for all states to which Pentair Aquatic Eco-Systems, Inc. ships product.

Please send the current, fully completed document(s) to the attention of Judy Huska:

Mail:    Pentair Aquatic Eco-Systems, Inc.
           Attn: Judy Huska
           2395 Apopka Blvd.
           Apopka, FL 32703
    
Fax:     407-886-5306
    
Email:  PAES.SalesTax@Pentair.com

If you have any questions, please feel free to contact Judy Huska (ph 407-886-3939 x117) or Ed Fowler (ph 919-566-8291).

We are asking that all documents be returned no later than 30 days from the date of this notice.

Thank you in advance for your assistance, and we look forward to our continued business with you.