You must supply a resell tax ID (also referred to as a tax certificate or resale number) upon the new liquidation buyers application. You must be prepared to spend a minimum of $300 -$1,000 per lot for customer returns or shelf pull merchandise. As a direct buyer, you will be responsible for arranging freight once a purchase has been made. More @Wikipedia
Hover over any link to get a description of the article. Please note that search keywords are sometimes hidden within the full article and don't appear in the description or title.