In my state, items purchased for resale, items purchased to be used as consumable supplies in the manufacture of other items, construction materials, and severa

In my state, items purchased for resale, items purchased to be used as consumable supplies in the manufacture of other items, construction materials, and several other cases are exempt from sales tax via a device called a non-taxable transaction certificate (NTTC). Obtaining NTTCs from the tax department is a slight hassle but it's done via a web system once per vendor and probably hasn't taken me more than a few minutes of my life, as a small-scale reseller. I've also never had an issue with a seller not accepting an NTTC, and in fact some places I obtain goods (certain surplus sales) actually require an NTTC as a condition of participating, since they have opted not to even be capable of collecting sales tax. Having previously lived in a state with no sales tax whatsoever, I'm not really sure how common this scheme is across states, but given said national marketplaces that require an NTTC as a condition of entry I'm guessing exceptions where such an item doesn't exist are fairly rare (although other states do call them by other names, I have once or twice obtained a similar form from a neighboring state which required such a document for out-of-state purchasers). So I guess I'm not sure that this author really understands the reality of sales tax in the US - if sales tax really was imposed on every step of the supply chain it would be a huge issue, but it seems that the general principal is that sales tax should only be imposed on sale to the final user. Of course my state doesn't actually have a sales tax either but instead a gross receipts tax. While technically a tax on the business and not the transaction, the GRT is conventionally passed on to the customer just like a sales tax, so the two are fairly equivalent for typical transactions. Oddly some websites specifically mention New Mexico as a state in which the GRT is not charged to the customer, indicating that the author has never purchased anything in New Mexico...