An Alabama court determined that a taxpayer who relied on an invalid Uniform Multi-Jurisdiction Sales and Use Tax Certificate and sold repair parts tax-free to a service contractor was not subject to Alabama use tax on the sales because the taxpayer knew the contractor was in the business of reselling repair parts to its service customers. Therefore, a seller who acts in good faith and reasonably believes a tax-exempt purchase is legal is not liable for sales or use tax later determined to be due on a sale for which the purchaser provides an exemption certificate (Coca-Cola Co. d/b/a The Minute Maid Co. v. Alabama Department of Revenue, Alabama Department of Revenue, Administrative Law Division, No. S. 06-1261, August 29, 2007)