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All states exempt from sales or use tax purchases of goods made for resale in the same form. [27] In many states, resale includes rental of the purchased property. Where the purchased property is not exactly the property resold, the purchase may be taxable. Further, use of the property before sale may defeat the resale exemption. [28]
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As of January 2018, the application for recognition of exemption as a 501(c)(4) organization is a new form, Form 1024-A, rather than Form 1024. [ 66 ] [ 67 ] Between 2010 and 2017, the number of 501(c)(4) organizations dropped from almost 140,000 to fewer than 82,000. [ 18 ]
In Pennsylvania, refunds are typically distributed three to four weeks after a tax return is reviewed and processed. That review and processing period has its own wait time , too.
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PA-12345 12345-PA: Front and rear plates required. Serials PA-10000 through PA-29999 issued, followed by 10000-PA onwards. [11] Official Use – Commercial PA-12345 PA-1234A Only rear plates required. Serials PA-30000 through PA-99999 issued, followed by PA-0000A onwards. [11] Omnibus: OB-12345 Current serial format began at OB-10000 in 1974. [12]