The presentation of a resale certificate by a purchaser will relieve the seller of liability for the Sales Tax and switch the liability to the purchaser, provided all of the following conditions are met:
- The resale certificate presented to the seller by the purchaser contains all the information required by the SCDOR and has been fully and properly completed.
- The seller did not fraudulently fail to collect or remit the tax, or both.
- The seller did not solicit a purchaser to participate in an unlawful claim that a sale was for resale.
