B.__The applicant has properly executed and signed a use tax certificate in the form and manner prescribed by the State Tax Assessor and paid the amount of tax shown therein to be due; or

C.__The applicant has properly executed and signed a use tax certificate in the form and manner prescribed by the State Tax Assessor showing that the sale or use of the watercraft or ATV in question is exempt from or otherwise not subject to tax under Title 36, chapters 211 to 225.

2.__Registration of snowmobile.__Prior to registering a snowmobile, an agent of the commissioner shall collect sales or use tax due.__Sales or use tax is due unless:

A.__The person registering the snowmobile is not a resident of this State.__Nonresidents are exempt from sales or use tax on snowmobiles under Title 36, section 1760, subsection 25-B;

B.__The registration is a renewal registration by the same owner;

C.__The applicant possesses a dealer's certificate showing that the sales tax was collected by the dealer.__The State Tax Assessor shall prescribe the form of a dealer's certificate; or

D.__The snowmobile is otherwise exempt from sales or use tax under Title 36, section 1760.

§13004. Collection by State Tax Assessor

This section and sections 13002, 13003 and 13005 must be construed as cumulative of other methods prescribed in Title 36 for the collection of the sales or use tax.__These sections may not be construed as precluding the State Tax Assessor's collecting the tax due in respect to any watercraft, ATV or snowmobile in accordance with such other methods as are prescribed in Title 36 for the collection of the sales or use tax.

§13005.__Certificates to be forwarded to State Tax Assessor