person pays the tax to a person selling the taxable property or service and receives from such person a purchaser’s receipt within the meaning of section 509. 102. Intermediate and export sales (a) In General For purposes of this subtitle— (1) Business and export purposes No tax shall be imposed under section 101 on any taxable property or service purchased for a business purpose in a trade or business. (2) Investment purpose No tax shall be imposed under section 101 on any taxable property or service purchased for an investment purpose and held exclusively for an investment purpose. (3) State government functions No tax shall be imposed under section 101 on State government functions that do not constitute the final consumption of property or services. (b) Business Purposes For purposes of this section, the term purchased for a business purpose in a trade or business means purchased by a person engaged in a trade or business and used in that trade or business— (1) for resale, (2) to produce, provide, render, or sell taxable property or services, or (3) in furtherance of other bona fide business purposes. (c) Investment Purposes For purposes of this section, the term purchased for an investment purpose means property purchased exclusively for purposes of appreciation or the production of income but not entailing more than minor personal efforts. 103. Rules relating to collection and remittance of tax (a) Liability for Collection and Remittance of the Tax Except as provided otherwise by this section, any tax imposed by this subtitle shall be collected and remitted by the seller of taxable property or services (including financial intermediation services). (b) Tax To Be Remitted by Purchaser in Certain Circumstances (1) In general In the case of taxable property or services purchased outside of the United States and imported into the United States for use or consumption in the United States, the purchaser shall remit the tax imposed by section 101. (2) Certain wages or salary In the case of wages or salary paid by