DRS: Ruling 89-13, Resale

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

The Ruling is obsoleted by AN 2000(8)

Ruling 89-13

Resale


You have asked for a ruling as to whether a retailer and/or wholesaler may accept a resale certificate for film and other such photographic supplies.

Resale certificates relating to the photographic film may only be used where the purchaser intends to resell the film in the original carton/container. The use of the film by the purchaser other than retention, demonstration or display is deemed to be a use by the purchaser (see Conn. Gen. Stat. 12-410(4)).

Accordingly, unless the retailer is aware that the purchaser intends to resell the film in the original container, the acceptance of a resale certificate is not taken in good faith.

LEGAL DIVISION

June 12, 1989