A sale of goods, wares, and merchandise for resale by the purchaser, including sales when the goods, wares, and merchandise will be incorporated into goods for sale, and also includes sale to institutional, commercial, industrial, and governmental users which because of the facts and circumstances surrounding the sales, such as the quantity, price, or other items, indicate that they are consistent with items at wholesale.
Tax Rate
$0.05/$100 on purchases or fixed fees on gross purchases under $100,000.
General Requirements
Tangible Personal Property 762B (following January 1 after business opening): 762B Form.
Information
Reports on the gross purchases, not the gross sales.
