The Reseller Affidavit is a legal document declaring that you are not registered nor required to be registered for sales tax in any states but that you are a legal business operating in a foreign country and purchasing the products and services from Lightning Source for resale. A Reseller Affidavit must be properly completed and submitted to Lightning Source for Resale Exemption rules to apply. The Reseller Affidavit is provided through the IngramSpark website and should be used to ensure that all of the necessary information is provided.
The following must be complete in order for the affidavit to be recognized by state authorities as legal:
•principle country of domicile
•company Identifying number from domicile country
•VAT or other Transaction Tax ID # from domicile country if required in the domicile country
•the type of goods of the business is disclosed
•the contact number is completed
•it is signed, titled and dated by an authorized employee
•the affidavit language is not changed or altered
An online version of the affidavit is available through the IngramSpark website, and will allow you to provide the necessary information, which is carried to the appropriate resale certificate forms. If the Reseller Affidavit is not properly completed or if it is not submitted to IngramSpark, then only those states where the customer has provided a valid resale certificate will be exempt from sales tax.