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.
source: 79 FR 58252, Sept. 29, 2014, unless otherwise noted.
cite as: 16 CFR 240.3