Washington Department of Revenue held a taxpayer accountable for collecting sales tax on their retail sales to a renewable energy company. The taxpayer mistakenly did not collect and remit sales tax on their sales of equipment to a renewable energy company because they thought the sales qualified for an exemption under Washington Revenue Code § 82.08.962. However, the taxpayer misunderstood this exemption. The seller is in charge of collecting and remitting the sales tax, and then the purchaser is responsible for claiming the exemption by requesting a refund for retail sales tax remitted to the Department of Revenue. Therefore, the seller, the taxpayer in this case, is not eligible for the exemption and is not relieved of their duties to collect and remit sales tax, no matter who the purchaser may be. As a business in charge of collecting and remitting sales tax, it is crucial to examine whether the exemptions are applicable for the purchaser or the seller. (Washington Department of Revenue, Determination No. 20-0253, May 16, 2022)