Rule 25. - Resale certificates.

All sales shall be treated as retail sales unless the seller takes from the buyer a resale certificate signed by and bearing the name, address and registration number of the buyer, to the effect that the property was purchased for resale, or to be used as an ingredient or a component part of a new article for sale at retail. The claim of a buyer that the articles are purchased for resale may be recognized only if he is properly registered for sales tax purposes. Sellers are responsible for the collection of the tax on all sales made to persons who have not received the proper registration certificate (except in case of sales of fertilizer and containers made direct to farmers).

The burden of proving that a sale is in fact a sale for resale shall be upon the person who makes the sale. Claims of purchasers must appear reasonable, consideration being given to the nature of their business. Any purchaser who fraudulently signs a resale certificate without intent to resell the property purchased shall be deemed guilty of a misdemeanor:

Dealers must keep all resale certificates signed to them by customers for examination by the sheriff. Any dealer who fails to comply with the provisions of this rule will be liable for and must pay the tax himself. Resale certificates and details pertinent thereto may be obtained from the sheriffs office (Sales Tax Division).