| http://www.w3.org/ns/prov#value | - Exemption certificates, letters of exemption, direct payment permits and other documents relating to exemptions from tax issued under the provisions of the sales and use tax portion of the TRC or regulations promulgated thereunder, are of no force and effect with respect to the tax imposed by the hotel occupancy tax portion of the act with the exception noted in subsections (b) and (d).
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