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 subchapter will conclusively relieve the retailer from collecting and remitting the tax. A person who has obtained from the Commissioner an exemption certificate pursuant to the Minn. Stat. Ch. 297A, as it may be amended from time to time, may use such exemption certificate for the purposes of the sales tax imposed by the city.
(1992 Code, § 436:25) (Ord. 1406, passed 1-7-2007)