What happens to dealers who sell used units subject to annual license fees?

Dealers who sell used units subject to annual license fees are required to register for a seller's permit. This is essential as it ensures that the dealer is compliant with state sales tax regulations and can properly collect and remit sales tax on the units sold. The seller’s permit serves as a form of authorization that allows the dealer to conduct business legally and meet statutory obligations concerning taxation.

Obtaining a seller's permit also supports transparency and accountability in sales transactions, ensuring that all transactions are recorded and reported to the appropriate tax authorities. This requirement is part of maintaining proper business practices in the commercial modular sales environment and is important for compliance with local, state, and federal regulations.