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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]
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]
Therefore, Price Club was originally positioned as a much larger, volume-oriented version of the cash-and-carry wholesale format, meaning that prospective members were required to present resale certificates or professional licenses. [5]
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Therefore, Price Club was originally positioned as a much larger, volume-oriented version of the cash-and-carry wholesale format, meaning that prospective members were required to present resale certificates or professional licenses. [1] Based on a customer's suggestion, Price Club subsequently allowed government employees to apply for ...
According to state statute (Arizona law) the Secretary of State of Arizona [5] is the keeper of the seal and may grant a certificate of approval for a state agency. The seal cannot be used outside of state government. Requests for use of the seal must be made in writing, directly to the Office of the Secretary of State. [6]
The Arizona Consumer Fraud Act (ACFA) is a package of Arizona state laws that give protections to consumers in almost any kind of transaction related to the sale or advertisement of merchandise. Both the state and a private citizen may bring action under the act, however a private citizen's lawsuit must be brought within one year from the date ...
Download as PDF; Printable version; In other projects ... If the municipality in which the property is located prohibits habitation without a certificate of occupancy ...
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