That is very clear from the bill as is the language that describes the normal case:
In the case of any taxable property or service which is sold untaxed pursuant to section 102(a), the seller shall be relieved of the duty to collect and remit the tax imposed under section 101 on such purchase if the seller-- `(1) received in good faith, and retains on file for the period set forth in section 509, a copy of a registration certificate from the purchaser, and `(2) did not, at the time of sale, have reasonable cause to believe that the buyer was not registered pursuant to section 502. ""`(d) Seller Relieved of Liability in Certain Cases-
This has been pointed oput to you before Nightie, so you cannot honestly pretend you didn't know it.
NO - I'm not. It is you trying to spin what Linder said as though he intended that to be the general case when what he was talking about were sales tax credit mechanisms that could be used for business conversions to personal use, etc.You are trying to spin. Linder specifically stated, "we would not ask the Home Depot to make the decision whether or not to raise the tax from them [businesses]." That doesn't jive with what you are saying.
That is very clear from the bill as is the language that describes the normal case:It's very clear from the bill that a "seller shall be relieved of the duty to collect and remit the tax imposed under section 101 on such purchase IF the seller received in good faith, and retains on file for the period set forth in section 509, a copy of a registration certificate from the purchaser." What Linder is saying is that places like Home Depot won't be accepting certificates so they will never receive it and thus will be "relieved of the duty to collect and remit the tax." They won't be asked to "make the decision whether or not to raise the tax from [businesses]."
This has been pointed oput to you before Nightie, so you cannot honestly pretend you didn't know it.I thought I knew until I read Linder's testimony. I bet he would know better than either of us.