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What are wholesale sales?

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What are wholesale sales?

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Wholesale sales are sales of tangible personal property to licensed merchants, jobbers, dealers, or other wholesalers for resale. It does not include sales to users or consumers that are not for resale. The seller must maintain the sales tax number or exemption number for these customers.

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Wholesale sales are sales of tangible personal property to licensed retail merchants, jobbers, dealers or others wholesalers for resale. It does not include sales to users or consumers that are not for resale. The seller must maintain the sales tax number or exemption number for these customers.

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