Providing a resale certificate to avoid tax on items meant for personal use is a . Penalties include: The tax that would have been due. A penalty of 10% of the tax or $500 , whichever is greater. Alternative Interpretations
This regulation is frequently cited in industries where bulk supplies are bought for later use in a final product or service: Providing a resale certificate to avoid tax on
: Parts, reducers, abrasives, and masking tape. and masking tape.