It is your responsibility to determine the validity of the exemption certificates you receive. There are certain aspects to consider when accepting exemption certificates, such as whether the item sold is truly being bought for reselling purposes, if the buyer qualifies for the correct and true exemption certificate status, if the right form is filled-out accurately and up-to-date, and if you are at any time able to present all accepted certificates for audits. Be aware of the risks when accepting exemption certificates as you might be liable for the sales tax you didn’t collect.