| http://www.w3.org/ns/prov#value | - The retailer does not need to be any sort of gatekeeper - per the bill: `(d) Seller Relieved of Liability in Certain Cases- In the case of any taxable property or service which is sold untaxed pursuant to section 102(a), the seller shall be relieved of the duty to collect and remit the tax imposed under section 101 on such purchase if the seller-- `(1) received in good faith, and retains on file
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