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Rev resale 2026

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  1. Click ‘Get Form’ to open the rev resale certificate in the editor.
  2. Begin by entering the 'Name of Seller' in the designated field. This identifies who is selling the items.
  3. Next, fill in the 'Name of Buyer/Business' to specify who is purchasing the items.
  4. Provide the 'Address of Buyer,' including street, city, state, and zip code for accurate identification.
  5. Input the 'Buyer’s UBI/Revenue Registration Number' to validate their business status.
  6. Indicate what type of business the buyer is engaged in by filling out 'Buyer is in the business of.'
  7. List the 'Types of items purchased for resale' on line 6, ensuring they align with your business activities.
  8. Check the appropriate box that describes how these items will be used, confirming compliance with resale regulations.
  9. Have an authorized person print their name and sign where indicated. Include an effective date for validity.

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Related links

Rev. Proc. 2002-54

(h) Special reseller cost allocation rule means the 90-10 de minimis rule to allocate a mixed service departments costs to property acquired for resale (Read more

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