the resale certificate passes the obligation to the client--but some agents/underwriters ignored the use and have me charge them the tax anyway--like i said the state kicks back  a few bucks so i charge them anyway---albany has had it out for some time about examiners--they wanted to make it like iowa , i think it was iowa ---where the state provides the abstract --but they found it impossible for them to do it in most counties--for some time back an intrenched albany pol got a bug cause he had to pay for title insurance and has tried for years to stick it to the industry--his contention being he shouldn't have to pay visa v his position in the state government ---he will remain unnamed