Mr. Pens addressed the concern if that retailers have discretion to allow exemptions. He stated that, in the case of dispute, DOR wants retailers to collect the tax and let it determine if it was taxable. In response to a committee question about if that provided a disincentive for retailers to disallow exemptions, Mr. Pens said he did not know of any retailers with a blanket policy of not allowing the exemptions. He noted that some retailers may be more conservative than others, but that there is a customer service aspect where the retailer doesn't want to send their customers to the state for refunds. Mr. Reese continued and said that there is a backlog in refund claims for sales tax refunds in the department. They have reassigned some resources and staff to try and work through the backlog. Jean Robinson, representing DOR, recommended reaching out to municipalities to see if home-rule cities accept the state's exemption certificate. Ms. Robinson also shared that the RFP for the simplified sales tax system are expected by September 13 and the department will have more information then.