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Resale certificate.

A document from a US buyer stating they are buying to resell, which makes the sale exempt from sales tax.

What it means

A document from a US buyer stating they are buying to resell, which makes the sale exempt from sales tax.

What goes wrong

The exemption belongs to the DOCUMENT, not to the fact that the buyer is a business. At audit the state asks the SELLER to produce it — "they told me they were a reseller" is not a defence, and neither is one that expired.

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