Sales for resale definition

Sales for resale means the sale of tangible personal property to a buyer whose principal business is the resale of the property whether in the same or an altered form. The definition of "sales for resale" includes resellers or wholesalers of services or property whether in the same or an altered form.

Sales for resale means those whereby a supplier of materials, supplies, equipment and services makes such tangible personal property or services available to legitimate dealers actually selling such property or services as such, or which becomes an industrial material or supply in a manufacturing or processing operation.

Sales for resale means those whereby a supplier of materials, supplies, equipment and services makes such tangible personal property or services available to legitimate dealers actually selling such property or services as such, . . . .

Examples of Sales for resale in a sentence

• Sales for resale to another manufactured building dealer are not9 subject to tax.

• Sales for resale do not include sales to a lessor of10 manufactured buildings.

• See id., at 13 (“So long as the purposes of (the restrictive) agreements are effectuated by voluntary adherence to their terms, it wouldSo the balance as between the individualistic values of free association, non-discrimination and equal opportunity depends on context and scope.

• Sales for resale must be made in strict compliance with the rules and regulations.

• Sales for resale to a purchaser that holds a valid resale certificate are not taxable.

• Sales for resale to these customers qualify for exemption but require some form of supporting documentation.

• Sales for resale include sales of motor vehicles to dealers who sell them to customers, to leasing companies who lease them, and to organizations who auction them, without making any use of the vehicle in addition to retention, demonstration, or display while holding them for sale or lease.

• Sales for resale must be in strict compliance with rules and regulations promulgated by the Commissioner.140For a more detailed explanation of what constitutes a sale for resale, see Chapter 18 of this manual.

• Sales for resale include motor vehicles sold to deal- ers who sell them to customers, to leasing companies who lease them, and to organizations who auction them, without making any use of the vehicle in addition to retention, demonstration, or display while holding them for sale or lease.

• Sales for resale to persons engaged in the business of 13 reselling the articles purchased, whether within or without the 14 state, provided that such sales to residents of this state are made 15 to persons to whom sales tax permits have been issued as provided in 16 the Oklahoma Sales Tax Code.