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  2. Sales tax - Wikipedia

    en.wikipedia.org/wiki/Sales_tax

    Periodic review of record-keeping procedures related to sales and use tax. Proper supporting detail, including exemption and resale certificates, invoices and other records must be available to defend the company in the event of a sales and use tax audit. Without proper documentation, a seller may be held liable for tax not collected from a ...

  3. Sales taxes in the United States - Wikipedia

    en.wikipedia.org/wiki/Sales_taxes_in_the_United...

    Ohio Sales Tax Resale Certificate Example: If living in Ohio and selling or shipping something to someone else in Ohio, then one must collect and pay sales tax to the State of Ohio. But if selling the same item to someone outside the State of Ohio, one need not charge sales tax, but must report the exempt tax sale to the State of Ohio.

  4. Use tax - Wikipedia

    en.wikipedia.org/wiki/Use_tax

    Resale - Resale certificates are the most commonly used of the sales tax exemption certificates. Sales taxes are applied to retail sales and so sales for the purpose of reselling are exempt to avoid double taxation. Reselling and wholesaling account for $844 billion of the American GDP, or 3.3%. [14]

  5. Minnesota Department of Commerce - Wikipedia

    en.wikipedia.org/wiki/Minnesota_Department_of...

    The Minnesota Department of Commerce is the governmental agency in the U.S. State of Minnesota responsible for regulating a number of critical businesses that impact the public health and welfare. These include state-licensed or regulated industries such as insurance, real estate, property appraisals, debt collection agencies, financial ...

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  7. Taxation in the United States - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_the_United_States

    Nearly all jurisdictions provide numerous categories of goods and services that are exempt from sales tax, or taxed at a reduced rate. Purchase of goods for further manufacture or for resale is uniformly exempt from sales tax. Most jurisdictions exempt food sold in grocery stores, prescription medications, and many agricultural supplies.

  8. Resale price maintenance - Wikipedia

    en.wikipedia.org/wiki/Resale_price_maintenance

    Resale price maintenance (RPM) or, occasionally, retail price maintenance is the practice whereby a manufacturer and its distributors agree that the distributors will sell the manufacturer's product at certain prices (resale price maintenance), at or above a price floor (minimum resale price maintenance) or at or below a price ceiling (maximum resale price maintenance).

  9. Acts of the 88th Minnesota Legislature - Wikipedia

    en.wikipedia.org/wiki/Acts_of_the_88th_Minnesota...

    The acts of the 88th Minnesota Legislature includes all acts by the 88th Minnesota Legislature, which lasts from January 8, 2013, to January 5, 2015. Bills are enacted after being passed by the Legislature and signed by the governor .

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