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[Music] is there a difference between a resale certificate and a sales and use tax permit i guess people call it different things sometimes we call it a resale certificate so whenever you are uh permitted to sell taxable items or provide taxable services you are able to use our resale certificate which is the form 01-339 and as long as you provide that to your vendor or your retailer and you fill it out properly which means you got to have the business name and the address your business sales tax permit number uh the description signature and of course the sellers name and address that vendor will take it and we talk about that under our rule 3.285 which is resell certificate sells for resale and like i said tax buy items has to be acquired for the purpose of selling leasing renting and your regular course of business [Music] you