Concord Publishing House, Inc. vs. Director of Revenue

(1) In Concord Publishing, the court construed the statute as exempting from sales and use tax "machinery and equipment" (a) used directly (b) in manufacturing (c) a product which is intended to be sold ultimately for final use or consumption (d) if the machinery or equipment was purchased to replace existing equipment or to expand existing manufacturing.

What could be the legislative purpose behind these conditions?

(2) What is a resale exemption? How far must a vendor go in verifying its customer's assertion that it is purchasing goods for resale?

(3) Can a use tax (complementary tax to sales tax) apply to a broader set of transactions than those to which the sales tax applies?

(4) Are exemptions or exclusions applicable to the sales tax also applicable to the use tax?

(5) What is the purpose of the Streamlined Sales and Use Tax Agreement? What are the SSUTA sourcing rules for sales and use tax?