The Kentucky Board of Appeals found that sellers accepting incomplete or obviously invalid sales tax exemption certificates would be held liable for sales tax if the purchaser does not either correct the exemption certificate or pay the sales tax. The board held that it is the responsibility of the seller to ensure the validity of the certificates since the certificates clearly state the terms, “certificate not valid unless completed.” (Griffin Industries, Inc. v. Revenue Cabinet, Order No. K-19053, December 5, 2004)