A subcontractor building a sanctuary for a church was ordered to pay sales tax on items purchased from a supplier. The subcontractor, although claiming to have informed the supplier of the tax-exempt status of the project, did not provide the supplier with an exemption certificate at the time of purchase and was sued by the supplier for failure to pay their account in full. According to the majority opinion of the Appeals Court, the supplier had to charge sales tax because he lacked the exemption certificate. (Texas Court of Appeals, Tenth District, No. 10-05-00081-CV, July 27, 2005)