A fully completed exemption certificate taken from a purchaser to the effect that the property purchased is for resale or that the sale is otherwise exempt from the application of the tax imposed by this article will conclusively relieve the retailer from collecting and remitting the tax to the extent the seller is also relieved of liability for the sales and use tax under M.S. § 297A.665. A person who has obtained from the
an exemption certificate pursuant to the M.S. § 297A.72 may use such exemption certificate for the purposes of the sales tax imposed by the
.
(Ord. 2023-29, passed 12-4-2023)