If a buyer is required under Subtitle 2 of this title or by regulation to provide a vendor with evidence of an exemption, the vendor may not recognize the exemption unless the buyer, before the sale is consummated, provides the vendor with: evidence that the buyer has an exemption certificate; or the evidence that the Comptroller requires by regulation. Except as provided in paragraph (3) of this subsection, the duty of a vendor to collect the sales and use tax from a buyer is waived if the buyer provides the vendor with a signed resale certificate that: is in the form that the Comptroller requires by regulation; states the name and address of the buyer; provides the Maryland sales and use tax registration number of the buyer; or for the sale of an antique or used collectible, provides a sales and use tax registration number of another state and states that the buyer is an out–of–state vendor who does not engage in the business of an out–of–state vendor, as defined in § 11–701 of this title; and contains a statement to the effect that the tangible personal property, digital code, digital product, or taxable service is bought for the purpose of resale. If a buyer provides a resale certificate with a sales and use tax registration number of another state as provided under paragraph (1)(iii)2 of this subsection, the buyer shall also provide a copy of a sales and use tax registration license issued to the buyer from that state. If a buyer is from a state without a sales and use tax, that buyer shall provide a copy of a trader’s license from that state or a comparable type of identification. A vendor may not accept a resale certificate if the vendor knows or should know that the sale is not for the purpose of resale. A vendor may not accept a resale certificate for a cash, check, or credit card sale if: the taxable price is less than $200; and the tangible personal property, digital code, digital product, or taxable service is not delivered by the vendor directly to the buyer’s retail place of business. A vendor shall obtain a resale certificate from a buyer: before the sale is consummated; or if the vendor receives a notice of the Comptroller’s intent to assess sales and use tax for failure to obtain a proper resale certificate, within 60 days after the date on which the notice is mailed. If the vendor fails to obtain the resale certificate as required, the Comptroller’s assessment under paragraph (4)(ii) of this subsection is final. If the taxable price is less than $200 for a cash, check, or credit card sale or sale for use that is not a retail sale and the tangible personal property, digital code, digital product, or taxable service is not delivered by the vendor directly to the buyer’s retail place of business: the sales and use tax shall be paid when the sale is made or when the use becomes taxable; and the buyer who pays the sales and use tax may file a claim for a refund with the Comptroller.