Can a dealer refuse to accept the agricultural certificate of exemption to make a tax-exempt sale?

Yes. There is nothing in the sales tax statutes or regulations that mandate a dealer to recognize any exemption. A seller would most likely refuse to allow the user of the agricultural certificate of
exemption or the farmer’s affidavit if the seller knew that the item would not qualify for the
exemption. For example, a seller should refuse to make a sale of a diamond ring tax exempt if the
purchaser presents an agricultural certificate of exemption as the basis for making the purchase tax exempt.

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