(Retailers based in Mexico must also provide a copy of their Mexico registration form to the seller.)

The below-listed states have indicated that this certificate is acceptable as a resale/exemption certificate for sales/use tax, subject to the instructions and notes on pages 2─6. The issuing Buyer and the …

This Practice Unit provides tax law and audit steps for reviewing a reseller’s uniform capitalization cost computations under IRC 263A. Treas. Reg. 1.263A-3 focuses on the costs a reseller must capitalize …

For Your Information: A person may be guilty of a misdemeanor under Revenue and Taxation Code section 6094.5 if the purchaser knows at the time of purchase that he or she will not resell the …

New: Effective June 1, 2018, use box C in Part 1 to purchase restaurant-type food or drink for resale. For more information, see TSB-M-18(1)S, Summary of Sales and Use Tax Changes Enacted in the …

Sep 30, 2022 · To receive this exemption, you must give the seller a resale certificate. What is a resale certificate? A resale certificate is a written statement you provide to the seller stating that the …

A Certificate of Resale is a statement signed by the purchaser that indicates the merchandise purchased is for resale purposes only. Note: It is the seller’s responsibility to verify that the purchaser’s retailer …