Ruling 89-13, Resale
This information is not current and is being provided for reference purposes only
The Ruling is obsoleted by AN 2000(8)
You have asked for a ruling as to whether a retailer and/or wholesaler may accept a resale certificate for film and other such photographic supplies.
Resale certificates relating to the photographic film may only be used where the purchaser intends to resell the film in the original carton/container. The use of the film by the purchaser other than retention, demonstration or display is deemed to be a use by the purchaser (see Conn. Gen. Stat. §12-410(4)).
Accordingly, unless the retailer is aware that the purchaser intends to resell the film in the original container, the acceptance of a resale certificate is not taken in good faith.
June 12, 1989