§ 18-80. Refusal to accept certificate for resale.

Latest version.

A manufacturer, wholesale dealer, or jobber shall refuse to accept a certificate that any property upon which a tax is imposed by this article is purchased for resale, and shall collect the tax imposed by this article, unless the purchaser shall have filed a certificate of registration and received a certificate of authority to collect the tax imposed by this article; provided, however, that the payment of the tax by such purchaser who shall thereafter file a certificate of registration and receive a certificate of authority to collect the tax may, upon application therefore receive a refund of the town sales taxes paid by him upon property thereafter resold by him, and upon the receipts from which he shall have collected and paid over to the tax collector the tax herein imposed.

(Ord. No. 8-1992-1, § 4.05, 8-10-92)

                    
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