§11-15-6. Vendor must show sale or service exempt; presumption.
(a) The burden of proving that a sale or service was exempt
from the tax shall be upon the vendor, unless the vendor takes from
the purchaser an exemption certificate signed by and bearing the
address of the purchaser and setting forth the reason for the
exemption and substantially in the form prescribed by the tax
(b) To prevent evasion, it is presumed that all sales and
services are subject to the tax until the contrary is clearly