Long time customer, for-profit corporation (non-listed). Purchased by a larger for-profit corporation (non-listed). Original customer still operating under original name, still doing business the same (only with new officers of the corporation, local management remains the same, nature of cash activity remains the same).

Exemption was renewed this year, prior to purchase by the larger organization. Do we need to file an amendment?

The local corporation is our customer, not the new owner.

I am not sure I follow you but if the ownership changes you need to start over from scratch. Do they have a new TIN?

If the local corporation still exists as a subsidiary of the larger corporation, you could make an argument for continuing the exemption if they otherwise qualify. But if they are no longer a separate legal entity (for example, if they are just a division of the larger company), your exemption should have ended when you discovered the acquisition, because you now have a new customer.

The local corporation still exists and has presented us with new corporate officers. The new owners are the Association of Wholesale Grocers and the local stores remain a corporation, and are a current legal entity (confirmed with the Secretary of State).

To answer the question I skipped over, same TIN.