WHAT IS THE RETAILERS RESPONSIBILITY IN ACCEPTING A RESALE CERTIFICATE?
A. The retailer may accept a resale certificate if, and only if, it is taken in good faith from the issuer. The property purchased must be similar to or of the same general character as that which the retailer could reasonably assume would be sold by the issuer, or, if a service, it must either be similar to or of the same general character as that which the retailer could reasonably assume would be sold by the issuer or be resold by the issuer as an integral, inseparable component part of a service also enumerated in Conn. Gen. Stat. 12-407 (2) (i). The retailer may not accept a resale certificate if the retailer has reason to believe that: 1. the issuer does not ordinarily sell the types of goods or services purchased, or 2. the goods or services will not be resold. Examples: a. If an auto repair shop attempts to purchase a computer on a resale certificate, the retailer should not accept the certificate. The retailer would have reason to believe that auto repair shops do not ordinari
