| http://www.w3.org/ns/prov#value | - For the purpose of IRS Regulation ??1.263A-1(a)(3)(iii), a reseller is a retailer, wholesaler or other taxpayer that acquires real or personal property described in I.R.C. ??1221(a)(1), which includes property held by a taxpayer primarily for sale to customers in the ordinary course of the taxpayer???s business.
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