Section 125-301-2 - Relief from Liability1. A selling retailer that follows the procedures set forth in this Rule when making sales for resale, certain sales to lessors and service providers as set forth below, or sales of packaging materials is relieved of responsibility for collecting or paying any tax otherwise applicable if the State Tax Assessor subsequently determines the purchaser engaged in unauthorized use of a resale certificate at the time of the transactions. This relief from liability does not apply to a selling retailer that fraudulently fails to collect the tax or that solicits purchasers to participate in the unlawful misuse of their resale certificate.2. A purchaser whose sales and use tax registration certificate has been revoked or whose registration status has been inactivated or canceled by the State Tax Assessor is prohibited from making tax-free purchases for resale. However, a selling retailer that accepts a resale certificate that appears valid on its face will not be liable for tax on a transaction if the State Tax Assessor later determines that the purchaser was not an active registered retailer at the time of the transaction. This relief from liability does not apply to a seller who fraudulently fails to collect the tax or solicits purchasers to participate in the unlawful misuse of their resale certificate.18-125 C.M.R. ch. 301, § 2