If it is a retail business, you would not be asked.
Who will determine that the day care operator is honestly reporting the correct portion of the personal expenses and the correct portion of the business expenses.
The DayCare operator would not be asked.
`(1) BUSINESS AND EXPORT PURPOSES- No tax shall be imposed under section 101 on any taxable property or service purchased for--
`(A) a business purpose in a trade or business, or
As a business owner, I can buy retail stuff used in my business and pay no sales tax.