Wholesalers Basics Guide

If you’re a wholesaler and only sell to resellers, you can buy goods you’ll sell without paying sales tax (tax exempt).

Wholesaler defined

A wholesaler can be an individual, a business, a nonprofit organization, or a government agency. A wholesaler:

  • Only sells goods to a customer who will resell them, or
  • Only leases goods to a company that will lease or rent the goods to someone else