In previous COLUMNS we discussed several things that differentiate condo ownership from that of a single-family home. Some make condo ownership and living more convenient (and enjoyable), including… ...

These should be listed in the Resale Certificate. If a special assessment is listed, it could be the purchaser’s responsibly to cover the cost of this assessment after closing.

For example, if you have a North Carolina resale certificate but try to buy an item tax-free in Maryland, your Maryland vendor will be unable to accept your North Carolina-issued resale certificate.

Certain states do not have sales tax, such as Oregon. However, these states still require a resale certificate to operate within the state – here is an example of Oregon's.

Sales Tax Resale Certificate To be able to buy products for resale, a business must obtain a sales tax resale certificate, resale number or sales tax number from the state tax agency.

In Rosen's case, his companies were used to purchase and commission 200 works of art (all but one of which were acquired with a resale certificate) for a total of $80 million from 2002 through ...