12A-15.005. Permits, Certificates, and Affidavits

(1) Permits, certificates, and affidavits required for sales and use tax shall satisfy the requirements of the surtax. However, if a permit, certificate, or affidavit is issued by the purchaser at the time of purchase in lieu of tax, and the purchaser makes a taxable use of the items, the purchaser is required to remit use tax. (2)(a) Where a purchasing dealer has obtained written consent from the Department of Revenue to assume the obligation of remitting the tax to the State, and has issued a statement relieving the selling dealer from the responsibility of collecting the tax, the purchasing dealer is required to remit the surtax based upon where the taxable transaction occurred. (b) Example: If the purchaser is in a county imposing the surtax and the purchase or lease involves tangible personal property, the purchaser or lessee is required to remit the surtax.