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These days, our General Excise Tax (GET) contains exemptions and bargain ante that are declared to reflect bartering absoluteness but generally accommodate leaps of faith.

One accepted archetype is the broad rate.  If I advertise you a mango that you again resell to addition else, again I allegation to pay not the 4% or 4.5% retail rate, but the lower 0.5% broad rate, on my assets from affairs that mango.

The alone botheration is that I am not you, and I acquire no way of alive what you absolutely did with the mango already you bought it from me.  Did you eat it yourself?  (That would explain the apprehensive orange stain on your chin.)  Did you accord it to Auntie bottomward the street?  Did you use it to accomplish mango jam, and if so, did you advertise the jam?

If I get audited by the State, the accountant will ask me those questions, not you, because I am the one who claimed the tax account alike admitting you benefited from it back I tacked on alone broad GET on my balance to you.  And if I artlessly told the accuracy and said that I had no abstraction whether you ate the mango, the accountant will allegation me the 3.5% or 4% amount aberration added absorption and penalties.

To arch this advice gap, the State has forms accepted as “resale certificates,” such as Form

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