As a mechanic he has his own shop that buys all OEM parts and or Performance parts at a really good discount such as whole sale. The mechanic is not going to buy the parts for himself, but is buying them to install on your car. This means you are the person who is buying it in which you have to pay tax! He is just the middle man who buys and then sells the product installed in your vehicle. He is not the final buyer.You are the person responsible for the tax. I work for the biggest industrial supply corp in the nation. We do a lot of selling to contractors either at a whole sale value or at a premium value. Since they are contractors, they are not buying the product for themselves, but for someone else who needs it. The contractors are considered resellers in which they don't pay tax. The last person will pay the tax. Hope I been some of assistance. Good luck!!!!
