Can a sale for resale without a resale certificate be treated as a “first retail sale”?

Federal excise tax (FET) rules can be complex—especially when resale certificates aren’t properly handled. This article breaks down how “first retail sale” is defined, when tax liability is triggered, and why a dealer’s intent to resell may not be enough to avoid taxation. Gain clarity on how specific transaction details impact FET responsibility and what businesses should consider to stay compliant.