[KarlInOhio]

That part of the thread started out with how does a seller determine whether a sale is to a business (and untaxed) or a retail sale to a person (and taxed). In #320 I finally found and cited the "tax exempt card" which allows a business to purchase from a retailer and get the sale tax free. It looks like even a wholesaler would need to keep track of the buyer's certificate number.

[pigdog]

I rather doubt it unless the wholesaler is actually a wholesaler and retailer both - in which case he probably WOULD need to do so for his own possible protection, but keep in mind that he would be making monthly simple reports and payments to the state sales tax agency and they might want to spot check some of the tax-free sales to satisy themselves. Many states do so presently - that's not new.