I am a used appliance dealer, who carries some of the items that qualify for exemption during the Energy Star and WaterSense Sales Tax Holiday? Must I participate in the holiday?
Yes. All retailers who sell qualifying items must participate in the Energy Star and WaterSense Sales Tax Holiday. Retailers carrying qualifying items are not permitted to elect not to participate on the sale of qualifying items. Any dealer who collects the sales or use tax on nontaxable transactions must remit to the Department of Taxation such erroneously or illegally collected tax unless he can show that the tax has been refunded to the purchaser or credited to the purchaser’s account.
