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collected as a result of any transaction, any amount of tax less than one-half of one cent may be disregarded and amounts of tax less than one-half of one cent may be disregarded and amounts of tax one-half cent or more may be considered an additional cent. If the sales price of any sale at retail in ninety-nine cents or less, no tax shall be collected. Sec. 2-165. —Exemption Certificates. A fully completed exemption certificate taken from a purchaser to the effect that the property purchased is for resale or that the sale is otherwise exempt from the application of the tax imposed by this chapter will conclusively relieve the Retailer from collecting and remitting the tax to the extent the seller is also relieved of liability for the sales and use tax under Minnesota Statutes, Section 297A.665. A person who has obtained from the Commissioner an exemption certificate pursuant to the Minnesota Statutes, Section 297A.72 may use such exemption certificate for the purposes of the sales tax imposed by the City. Sec. 2-166. —Presumption of Purpose of Sale. For the purpose of the proper administration and enforcement of Section 2-163 of this Article, it shall be presumed that allretail sales for delivery in the City are for storage, use, or other consumption in the City until the contrary is established. Sec. 2-167. —Collection of Elk River Sales and Use Tax at Time of Sale. (a) Any Retailer making deliveries within the City, any Retailer maintaining a place of business in the City, or any other Retailer otherwise doing business within the City, upon making sales of any items described in Section 2-163 which are not exempted from the sales tax imposed under that section and which are to be delivered or caused to be delivered within the City to the purchaser, shall at the time of making such sales collect the Elk River Sales and Use Tax from the purchaser. The tax collected by such Retailer shall be remitted to the Commissioner on behalf of the City. (b) Any Retailer required to collect the Elk River Sales and Use Tax and remit such tax to the Commissioner pursuant to this section shall register with the Commissioner and provide such other information as the Commissioner may require. Sec. 2-168. —Agent of Retailer. When in the opinion of the Commissioner it is necessary for the efficient administration of the tax, the Commissioner may regard any salesman, representative, trucker, peddler or canvasser as the agent of the dealer, distributor, supervisor, employer or other person under whom such salesman, representative, trucker, peddler or canvasser operated or from whom the tangible property is being sold is obtained, and may regard the dealer, distributor, supervisor, employer or other person as a retailer for the purposes of this Article. 3 586504v2EL185-44