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"Walmart in New Mexico"

(c) If the Seller does not inform the Company that it is registered for GST in accordance with clause 23.3(a), the Sale will be presumed not to be a taxable supply, and the Company will only issue a tax invoice for any taxable supply made by the Company to the Buyer under this agreement (including, without limitation, any taxable supply for which the Premium is consideration and any amounts payable on account of GST payable on that supply in accordance with clause 23.2(b))

According to a report from the Office of the U.S