11.30.220 Liability of purchaser who uses property declared exempt for purpose not exempt.
If a purchaser certifies in writing to a seller that the property purchased will be used in a manner or for a purpose entitling the seller to regard the gross receipts from the sale as exempted by this chapter from the computation of the amount of the sales tax, and uses the property in some other manner or for some other purpose the purchaser shall be liable for payment of sales tax as if he were a retailer, making a retail sale of the property at the time of such use and the cost of the property to him shall be deemed the gross receipts from such retail sale.
Comment: This section was approved by Tribal Council Resolution No. 92-011, dated March 10, 1992, and ratified and codified as Title 12 by Tribal Council Resolution No. 94-023, dated July 12, 1994. All of Title 12, Sales and Use Tax Act, was removed to be inserted into existing Title 11, Taxation, pursuant to Tribal Council Resolution No. 95-____, dated ________, 1995.
[Res. 95, 1995; Res. 94-023, 1994; Res. 92-011, 1992. Prior Code § 11-30-350.]