26 CAR § 30-1010. Persons required to collect and remit tax — Specific businesses — Wholesalers and jobbers

Wholesalers and jobbers must collect and remit the tax on the gross receipts or gross proceeds derived from all: (1) Sales to consumers or sales to retailers who do not have valid permits even though the sales are in wholesale quantities; or (2) Sales to retailers that are not regularly in the business of reselling the articles purchased.