Get SC DoR ST-8A 2014
However, if the seller receives a resale certificate signed by the purchaser stating that the property is purchased for resale, the liability for the sales tax shifts from the seller to the purchaser. This certificate is intended for use by licensed retail merchants purchasing tangible personal property for resale, lease or rental purposes. To be valid, the following conditions must be met: 1. The resale certificate presented to the seller by the purchaser contains all the information required.
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