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    <title>Sale to government department - burden of additional sales tax</title>
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    <description>If a government department meets CST Act conditions such as resale, it may register and issue a C form to permit inter-state sale benefits; otherwise the supplier must pay local sales tax on the sale. Commercial parties must negotiate who bears any additional tax burden, as there is no statutory option for the supplier to avoid local tax where the buyer does not qualify for or furnish a C form.</description>
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      <description>If a government department meets CST Act conditions such as resale, it may register and issue a C form to permit inter-state sale benefits; otherwise the supplier must pay local sales tax on the sale. Commercial parties must negotiate who bears any additional tax burden, as there is no statutory option for the supplier to avoid local tax where the buyer does not qualify for or furnish a C form.</description>
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