(a) Un comerciante podrá ser relevado del requisito de cobrar, retener y depositar el impuesto fijado en esta parte en una transacción tributable a comerciantes que posean un certificado de compras exentas o un certificado de exención para planta manufacturera, debidamente emitido por el Secretario a tenor con las secs. 32255 y 32254 de este título.
(b) Excepto según dispuesto en esta parte, cualquier comerciante que realice una venta a un titular de un certificado de compras exentas o un certificado de exención para planta manufacturera, documentará dicha venta mediante la retención de una copia de dicho certificado de exención del comprador u otro método dispuesto por el Secretario.
(c) Toda persona que no posea un certificado de compras exentas, un certificado de Exención para planta manufacturera que adquiera o importe bienes y servicios sujetos al impuesto establecido en esta parte, vendrá obligado a satisfacer dicho impuesto.
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