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If there is a conflict between the text in this publication and the law, decisions will be based on the law and not on this publication.However, a purchaser is not required to hold a sellers permit to issue a valid resale certificate.
Each park contains resale mobile homes for sale in Spain as well as newly built mobile homes, some on dedicated residential retirement parks, some with mountain views and others with direct beach access, we try to offer something for everyone in what many people call ' Paradise' in the Costa del Sol, Spain.
If a person is convicted in trafficking counterfeit goods, then all of their sales and purchases of those counterfeit goods will be considered taxable.
This applies whether they are a manufacturer, wholesaler, distributor, or a retailer of the counterfeit goods.
Click here for more information Caravans in the Sun is happy to introduce this lovely park in the Axarquia region of the province of Malaga in the Costa del Sol.
The park is not only set in beautiful countryside but also has wonderful views of the mountains,...
This publication summarizes the law and applicable regulations in effect when the publication was written, as noted above.
However, changes in the law or in regulations may have occurred since that time.
If the purchaser is not required to hold a permit because of the type of property it sells, instead of a sellers permit number, the purchaser include on the certificate an explanation stating why it is not required to hold a sellers permit.
If a purchaser knowingly issues a resale certificate when purchasing items that they will not resell, they will owe: Purchasers may be found guilty of a misdemeanor under Revenue and Taxation Code section 7153, if they give a completed resale certificate to the seller with the intent to evade reporting or paying tax to the seller.
Click on the relevant picture / link below for more information on your selected mobile home park in Spain, for your very own affordable place in the sun. This exclusive dedicated retirement residential mobile home park in Spain is situated in the Costa del Sol, set in the village of Alameda. Click here for more information Caravans in the Sun is happy to announce details of this family run mobile home park ' Saydo Park' in Mollina, with new and resale mobile homes available to purchase on this residential mobile home park in Spain,...
Click here for more information This charming coastal resort for mobile homes is situated just over the road from the beach on the Costa del Sol.
Property purchased for resale must be described on the resale certificate either by: For example, if a furniture maker attempts to buy office supplies for resale, the seller should ask whether the purchaser intends to sell the office supplies in the regular course of business.