Wholesale Merchant definition
Wholesale Merchant means a taxpayer who is regularly engaged in the sale of tangible personal property, acquired by a means other than manufacture, processing, or producing by the merchant, to other retail or wholesale merchants for resale or to manufacturers for use as ingredient or component parts of articles being manufactured for sale.
Wholesale Merchant means aWholesale merchant. – A taxpayer who
Wholesale Merchant means a taxpayer who is regularly engaged
More Definitions of Wholesale Merchant
Wholesale Merchant means a person who engages, whether exclusively or not, in the sale of goods by wholesale, and includes-
Wholesale Merchant means- (a) a person who engages, whether exclusively or not, in the sale of goods by wholesale, and includes- (i) a trustee in whom the ownership of the business of any wholesale merchant or manufacturer becomes vested, or who becomes entitled to the possession, management or control of that business or of the goods of that