Section 15-68-208 - Nontaxability - sale of property for resaleThe sale of property is nontaxable if:
(1) the sale is made to a buyer who delivers a nontaxable transaction certificate to the seller;(2) the buyer resells the property either by itself or in combination with other property; and(3) the subsequent sale is in the ordinary course of business and the property will be subject to the sales tax.En. Sec. 12, Ch. 544, L. 2003.