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If such institution, having such a Certificate of Exemption, <br />shall execute and furnish to the dealer a Certificate of Exemption on form <br />furnished by the Commissioner, bearing the name of the institution and the <br />ssrial number of the original Certificate of Exemption and such other infor- <br />mation as is required, the dealer shall not collect the sales or use tax. <br /> <br /> Original Certificates of Exemption are of ~wo types: The Unit <br />Certificate, which is issued to religious, charitable or educational <br />institutions making occasional purchases, the serial number of which bears <br />the prefix "B~'; the Blanket Certificate, which is issued to religious, <br />charitable and educational institutions, which make a large volume of <br />purchases, the serial number of which hears the prefix "B". Dealers shall <br />require holders of Unit Exemption Certificates to execute a Certificate of <br />Exemption form on every separate purchase order and to insert the amount of <br />such purchase on the Certification of Exemption form at the place provided. <br />Dealers shall not require an institution holding a Blanket Certificate of <br />Exemption ~o execute Certifications of Exemption forms on every purchase <br />order but shall maintain sufficient records to prove sales to such institu~ions <br />under such Blanket Certificates of Exemption. <br /> <br /> Dealers shall safely keep the Certificates of Exemption which are <br />furnished to them by religious, charitable and educational institutions as <br />a part of their records and no credit for such sales shall he allowed against <br />taxes on gross sales unless such credi~ is supported by a lawfully executed <br />Certificate of Exemption in Unit sales or by sales tickets or other forms of <br />orders or receipts in cases of Blanket sales. <br /> <br /> ~ales of religiouS publications to or by churches or other religic~ls <br />or charitahle institutions for use in the customary religious or charitable <br />activities ~re exempt. <br /> <br />RULE 52: Repossessions Not Deduetihls <br /> <br /> Dealers shall not deduct from their gross proceeds of sales the <br />unpaid amounts on repossessed merchandise. Any dealer that is required to <br />repossess articles of tangihle personal property will hear such losses himself. <br />He will not he allowed to make any deductions in reporting the ~x liability <br />under the Ordinance. <br /> <br />RULE 53: Laundry and Dry Cleaning Service <br /> <br /> Laundry and dry cleaning establishments render services and the <br />gross proceeds derived from such services are not subject to the Sales Tax. <br />Laundry and dry cleaning plants are consumers of all materials and supplies <br />used in rendering this service and, as such, pay the tax to the seller on ail <br />materials and supplies purchased by them° <br /> <br />RULE 54~ Repair Services <br /> <br /> Service rendered by repairmen, such as automobile, clothing, watch <br />and Jewelry, shoes, tires, mo~o~s, and other simila~ i~ems or articles, are <br /> <br />- 16 - <br /> <br /> <br />