The burden of
proving that the sale, lease or rental of tangible personal property
is not a sale at retail is upon the seller/ lessor unless he takes a
certificate from the purchaser that the property or service is
purchased for resale.
U.S. tax law
requires that Modalart collect tax-related information from all its
affiliates. You are solely responsible for providing and maintaining
accurate tax information associated with your affiliate account.
Should your tax information change, you may resubmit your tax forms
at any time. Thank you for your cooperation.