The New York State Department of Taxation and Finance has determined that a Petitioner is not required to collect tax when he engages in a new business of facilitating purchases of equipment or supplies by a purchasing business. Advisory Opinion, TSB-A-13(10)S (N.Y.S. Dep’t of Taxation & Fin., Apr. 11, 2013). The purchasing business will buy the equipment it needs in its name, and take title and possession, but Petitioner’s credit card would be used for the purchase, and the purchasing business would execute a promissory note to Petitioner and pay back the amounts owed over time. Because the Petitioner would never acquire title or possession, and the vendor will collect any applicable sales tax on the purchase, there is no “sale” between Petitioner and the purchasing business, and Petitioner is not required to collect sales tax.