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Bomgaars must obtain a properly completed Sales Tax Exemption Certificate from any purchaser claiming exemption from sales and use tax.  It is important that the seller knows when to accept an exemption certificate. If audited, the seller will use exemption certificates to support tax exempt sales. A valid certificate taken without fraudulent intent will pass the tax burden for unreported sales tax from the seller directly to the purchaser. At this time the Bomgaars Website, do...