HB 1813 - DIGEST


                (SUBSTITUTED FOR - SEE 1ST SUB)


     Provides that, in order to claim an exemption under this act, the purchaser must provide the seller with an exemption certificate in a form and manner prescribed by the department by rule, and the purchaser must provide the department with a duplicate of the certificate or a summary of exempt sales as the department may require.  The seller shall retain a copy of the certificate for the seller's files.