A remote seller is any individual or business that sells taxable products or services into a state through telephone, mail order, or the internet and does not have physical presence in that state, but instead meets specific sales and/or transactional thresholds.

Resale Certificates Explained: What New Business Owners in the US Need to Know
Resale certificates are essential tools for new businesses to purchase inventory tax-free. By preventing double taxation, they ensure retailers only collect sales tax from end

