16 CFR §240.3

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗

Seller includes any person (manufacturer, wholesaler, distributor, etc.) who sells products for resale, with or without further processing. For example, selling candy to a retailer is a sale for resale without processing. Selling corn syrup to a candy manufacturer is a sale for resale with processing.