RS-4 - Wholesale Sales Not Included in Sales Threshold

To apply the $100,000 threshold (for periods beginning on or after October 1, 2020), you include retail sales to individuals, businesses, organizations, and any other purchaser, whether the sale is taxable or exempt. However, you should exclude sales to another dealer for resale. Because all your sales are wholesale sales, you are not required to register.

Note: This article was updated on December 22, 2021 for clarification purposes. The previous version of RS-4 is available here.

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