Pace Membership Warehouse, Inc. v. Revenue Cabinet

LESTER, Chief Judge.

This is an appeal from an order entered on an opinion affirming a determination of the Board of Tax Appeals upholding an assessment for uncollected sales taxes.

Pace Membership Warehouse was a retailer which was required to collect sales taxes imposed by KRS 139.200 et seq. However, if the merchandiser was selling to a customer who was going to resell the *354goods, then it could obtain a resale certificate as provided for in KRS 139.270 in which event it was not obligated to collect the tax. That statute, in its entirety, recites:(1) The resale certificate relieves the seller…