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- Some exceptions will also apply for sales to specific purchasers who purchase or lease subject items for specific uses. These include purchasers who are registered vendors of the subject items, purchasers of a “qualifying subject aircraft” or for which the purchaser is a “qualifying aircraft user” and purchasers of a “qualifying subject vessel.” These purchasers will have to provide exemption certificates to the vendor to be exempt from paying the tax. - Source: Internet
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