How does a MA reseller recover sales tax paid?

I know that in the normal course of affair a reseller would have the resales exemption certificate to show to a vendor and so would not pay any sales tax. Then when the item is
resold the tax on the entire resales price is collected and remitted to MA.
But what happens when the reseller happens to pay sales tax on an item purchased for resale (the reseller doesn't have the certificate with them or the like). How is that recovered in MA?
To make it concrete, say the reseller buys something for $1000 and pays the $62.50 sales tax to the vendor. The reseller turns around and sells it for $1200, collecting $75.00 from the customer.
So what happens when the reseller files their sales tax return? I would have thought that a credit could be taken for the sales tax already paid so that only the $12.50 difference would be remitted by the reseller, allowing the reseller to recover the $62.50 they paid. But when I look at the sales tax return form there does not appear to be any line for that.
There is a line (which will be subtracted from gross sales as part of determining taxable sales) that reads "Sales for resale/exempt sales or other adjustments". Can the $1000 sale the reseller paid tax on be put there (as an "other adjustment"), resulting the reseller only owing $12.50.
Or is MA a state where no credit or adjustment can be claimed, the full $75.00 collected must be remitted, and the reseller's only recourse is to go to the vendor with the receipt and resale exemption certificate and ask for a refund of the sales tax that was paid to the vendor?
The MA DOR's webpages and sales tax "guides" are annoyingly deficient on addressing this situation.
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Rich

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That is how VAT works, credit tax paid against tax collected, and every business (and the government itself) pays and collects tax. But here in the US, we have sales taxes, not VATs.

I used to live in MA and now live in NY. Neither ever offered a way to reclaim sales tax paid other than some arcane industry specific items that never applied to me.
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There may be some states where that would be allowed, but I doubt it. Allowing someone who doesn't comply with the law and get a seller's permit, to get credit for tax he properly paid, would be an invitation to people to flout the law.
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On Saturday, June 1, 2019 at 12:43:12 AM UTC-4, Stuart O. Bronstein wrote:

Well, even tax-rapacious CA of all places allows a reseller to recover sales tax paid on items that are resold. From the BOE's own website:
"Enter cost of tax-paid purchases resold prior to use as described below...
You may claim a deduction on this line if you * Paid California sales or use tax when purchasing goods or merchandise, and * Sold the property without first using it (other than retaining, demonstrating, or displaying it while holding it for sale in the regular course of business)."
https://www.boe.ca.gov/elecsrv/efiling/401help.htm#Cost_of_Tax-Paid_Purchases_Resold_Prior_to_Use
So it wasn't crazy to wonder if MA did something similar.
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On Friday, May 31, 2019 at 7:31:45 AM UTC-7, Rich wrote:

I don't know about MA. But here in WA one could claim a deduction/credit for "sales tax paid at source" (I believe that was the jargon). I encountered this several times.
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I'd think that would qualify as ordinary and necessary. However a deduction is worth only a fraction of what a credit would be worth.
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On Saturday, June 1, 2019 at 7:58:50 AM UTC-7, Stuart O. Bronstein wrote:

Keep in mind, we're discussing sales tax here, so I'm not sure that "ordinary and necessary" is a relevant consideration. ;-)
When I said "deduction/credit" I was simply not recalling whether the amount in question was deducted within the current reporting period calculation, or whether it was claimed as a credit (similar to a payment) below the line. Either way the consequence in this case would be the same, plus or minus "rounding" etc. Perhaps I should have explained that...
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