Amazon Certificates Required State For Exemption Tax Refund User Guide

Amazon Certificates Required State For Exemption Tax Refund User Guide

User Guide

Certificates Required by State for Exemption or Tax Refund

StateGovernmentEducationalCharitable / ReligiousHospitalAgriculturalIndustrial ProductionResale
AlabamaState Issued Exemption (STE-1)State Issued Exemption (STE-1)State Issued Exemption (STE- 1)State Issued Exemption (STE-1)State Issued Exemption (EXC- 1)State Issued Exemption (STE-1) or Uniform Sales & Use Tax Exemption FormState Issued License (STE-1) or Uniform Sales & Use Tax Exemption Form
AlaskaLocal Issued Exemption CertificateLocal Issued Exemption CertificateLocal Issued Exemption CertificateLocal Issued Exemption CertificateLocal Issued Exemption CertificateLocal Issued Exemption CertificateLocal Issued Exemption Certificate
ArkansasForm ST-391 (Federal Only) or Streamlined Sales Tax Agreement Certificate of ExemptionTAXABLEForm ST-391 or Streamlined Sales Tax Agreement Certificate of ExemptionNonprofit Only

– Form ST-391 or Streamlined Sales Tax Agreement Certificate of Exemption

Form ST-403 or Form ST-391 or Streamlined Sales Tax Agreement Certificate of ExemptionForm ST-391 or Streamlined Sales Tax Agreement Certificate of ExemptionForm ST-391 or Streamlined Sales Tax Agreement or Uniform Sales & Use Tax Exemption Form Certificate of Exemption
ArizonaForm AZ 5000TAXABLEForm AZ 5000Form AZ Form 5000HC & State Issued LetterForm AZ 5000Form AZ 5000Form AZ 5000A or Border States Uniform Sale for Resale Certificate or Uniform Sales & Use Tax Exemption Form
CaliforniaForm CDTFA- 1614 (Federal Only)TAXABLETAXABLETAXABLEForm CDTFA-230- D – Partial RefundForm CDTFA-230-M – Partial RefundForm CDTFA- 230 or Uniform Sales & Use Tax Exemption Form
ColoradoForm DR-1367 or Form DR- 0160 or Form DR-0563 or Form DR-5002 or CO Exemption DocumentForm DR-1367 or Form DR- 0160 or Form DR-0563 or Form DR-5002 or CO Exemption DocumentForm DR-0160 or Form DR-0563 or Form DR-5002 or Uniform Sales & Use Tax  Exemption FormForm DR-1367
or Form DR- 0160 or Form DR-0563 or Form DR-5002
or CO Exemption Document
Form DR-0511Form DR-1191 or Form DR-1192Form DR0140 or Form DR- 0563 or Form DR-5002 or
Uniform Sales & Use Tax Exemption Form **
ConnecticutForm CERT- 134Form CERT- 134Form Cert 119 & IRS 501(c)3 letterLicense from CT Department of Health & Form CERT-113 & IRS
501(c)3 letter
Farmer Tax Exemption PermitForm CERT-100 or Form CERT-101 or Form CERT-108 (Partial) or Form CERT-109 (Partial)Regulations 1 & 23 Form or Uniform Sales & Use Tax Exemption Form
Washington DCCertificate of ExemptionFR-164FR-164FR-164TAXABLEOTR-368OTR-368
DelawareNo State Sales TaxNo State Sales TaxNo State Sales TaxNo State Sales TaxNo State Sales TaxNo State Sales TaxNo State Sales Tax
FloridaDR -14DR -14DR -14DR -14Agricultural Production Exemption

Certificate

DR-97DR-13
GeorgiaST-5 or Streamlined Sales Tax Agreement Certificate of  ExemptionST-5 or Letter of Authorization from Department of Revenue or Streamlined Sales Tax Agreement Certificate of ExemptionLetter of Authorization from the Department of RevenueST-NH-2 or ST-5
or Streamlined Sales Tax Agreement Certificate of Exemption
GATE Card or Streamlined Sales Tax Agreement Certificate of ExemptionST-5M or
Streamlined Sales Tax Agreement Certificate of Exemption
ST-5 or ST-4 or Streamlined Sales Tax Agreement Certificate of Exemption or Uniform Sales & Use Tax Exemption Form
HawaiiHawaii Department of Revenue Issued Form (Federal Only)TAXABLETAXABLETAXABLEG-17 or Uniform Sales & Use Tax Exemption FormG-17 or G-18 or G-
19 or Uniform Sales & Use Tax Exemption Form
G-17 or G-18 or G-19 or Uniform Sales & Use Tax Exemption
Form
IdahoST-101 or
Uniform Sales & Use Tax  Exemption Form
ST-101ST-101ST-101ST-101ST-101ST-101 or

Uniform Sales & Use Tax Exemption Form

IllinoisState Exemption Certificate or Uniform Sales & Use Tax Exemption FormState Exemption Certificate or Uniform Sales & Use Tax Exemption

Form

State Exemption Certificate or Uniform Sales & Use Tax Exemption FormState Exemption Certificate or Uniform Sales & Use Tax Exemption

Form

ST-587 or

Uniform Sales & Use Tax Exemption Form

ST-587 or Uniform Sales & Use Tax Exemption FormCRT-62 or
Uniform Sales & Use Tax Exemption Form
IndianaForm ST-105 or Streamlined Sales Tax Agreement Certificate of
Exemption
Form ST-105 or Streamlined Sales Tax Agreement Certificate of
Exemption
Form ST-105 or Streamlined Sales Tax Agreement Certificate of
Exemption
Form ST-105 or Streamlined Sales Tax Agreement Certificate of
Exemption
Form ST-105 or Streamlined Sales Tax Agreement Certificate of ExemptionForm ST-105 or Streamlined Sales Tax Agreement Certificate of ExemptionForm ST-105 or Streamlined Sales Tax Agreement Certificate of
Exemption
IowaForm Iowa 31- 014 or Streamlined Sales Tax Agreement Certificate of ExemptionForm Iowa 31- 014 or  streamlined Sales Tax Agreement Certificate of ExemptionForm Iowa 31- 014 or Streamlined Sales Tax Agreement Certificate of ExemptionForm Iowa 31- 014 or Streamlined Sales Tax Agreement Certificate of ExemptionForm Iowa 31-014 or Streamlined Sales Tax Agreement Certificate of ExemptionForm Iowa 31-014 or Streamlined Sales Tax Agreement Certificate of ExemptionForm Iowa 31-

014 Certificate or Streamlined Sales Tax Agreement Certificate of Exemption or Uniform Sales & Use Tax Exemption Form

KansasForm ST-28 or Form ST-28G or Streamlined Sales Tax Agreement Certificate of ExemptionForm ST-28 or Form PR-78KS
or Form PR- 78ED or Streamlined Sales Tax Agreement Certificate of Exemption
Form ST-28 or Streamlined Sales Tax Agreement Certificate of ExemptionForm ST-28 or Form PR-78KS or Streamlined Sales Tax Agreement Certificate of ExemptionForm ST-28F or Form ST-28 or Streamlined Sales Tax Agreement Certificate of ExemptionForm ST-201 or Form ST-28C or Form ST-28D or Form ST-28M or Streamlined Sales Tax Agreement Certificate of Exemption or Uniform Sales & Use

Tax Exemption Form

Form ST-28A or Form ST-28M or Streamlined Sales Tax Agreement Certificate of Exemption
KentuckyForm 51A260 or Streamlined Sales Tax Agreement Certificate of ExemptionForm 51A260 or Streamlined Sales Tax Agreement Certificate of ExemptionForm 51A126 or Form 51A260 or Streamlined Sales Tax Agreement Certificate of ExemptionForm 51A126 or Form 51A260 or

Streamlined Sales Tax Agreement Certificate of Exemption

Form 51A158 or Form 51A260 or Form 51A159 or Streamlined Sales Tax Agreement Certificate of ExemptionForm 51A105 or Streamlined Sales Tax Agreement Certificate of Exemption or Uniform Sales & Use Tax Exemption FormForm 51A105 or Form 51A260 or
Streamlined Sales Tax Agreement Certificate of Exemption or Uniform Sales & Use Tax Exemption Form
LouisianaForm R-1304 or Form R- 1356 or Form R-1056Form R-1056 or Form R- 1372Form R-1059 or Form R-1321 or Form R-1323 or Form R-1324 or Form R-1327 or Exception or Exemption

Certificate

Form R-1056 or Form R-1041Form R-1007 or Form R-1387 or Form R-1060 or Form R-1065 or Form R-1319Form R-1071Form R-1064 or Form R-1055 or Form R-1079
MaineState Issued Exemption CertificateState Issued Exemption CertificateState Issued Exemption CertificateState Issued Exemption CertificateState Issued Form & Affidavit Form ST-A-103Form ST-A-117State Issued Resale Certificate
MarylandForm GOV-1Public – Form GOV-1 Private – Form NON-GOV-1Form NON-GOV-1State – Form GOV-1 Private – Form NON-GOV-1Agricultural Exemption CertificateMD Manufacturing Buying StatementSuggested Blanket Resale Certificate or Uniform Sales & Use Tax Exemption Form
MassachusettsForm ST-2 or Form ST-5State – Form ST-2 or Form ST-5 Nonprofit – Form ST-2 & Form ST-5Form ST-2 & Form ST-5State – Form ST-2 or Form ST-5 Nonprofit – Form ST-2 &
Form ST-5
Form ST-12Form ST-12Form ST-4 or Out-of-State Purchaser Statement
MichiganForm 3372 or Streamlined Sales Tax Agreement Certificate of Exemption or Uniform Sales & Use Tax Exemption FormForm 3372 or Streamlined Sales Tax Agreement Certificate of Exemption or Uniform Sales & Use Tax Exemption FormForm 3372 or Streamlined Sales Tax Agreement Certificate of Exemption or Uniform Sales & Use Tax Exemption FormForm 3372 or Streamlined Sales Tax Agreement Certificate of Exemption or Uniform Sales & Use Tax Exemption FormForm 3372 or Streamlined Sales Tax Agreement Certificate of Exemption or Uniform Sales & Use Tax Exemption FormForm 3372 or Streamlined Sales Tax Agreement Certificate of Exemption or Uniform Sales & Use Tax Exemption FormForm 3372 or Streamlined Sales Tax Agreement Certificate of Exemption or Uniform Sales & Use Tax Exemption Form
MinnesotaForm ST-3 or Streamlined Sales Tax Agreement Certificate of ExemptionForm ST-3 or Streamlined Sales Tax Agreement Certificate of ExemptionForm ST-3 or Streamlined Sales Tax Agreement Certificate of ExemptionForm ST-3 or Streamlined Sales Tax Agreement Certificate of ExemptionForm ST-3 or Streamlined Sales Tax Agreement Certificate of ExemptionForm ST-3 or Streamlined Sales Tax Agreement Certificate of ExemptionForm ST-3 or Streamlined Sales Tax Agreement Certificate of Exemption or Uniform Sales & Use Tax Exemption Form
MississippiMississippi Tax Exemption LetterMississippi Tax Exemption LetterMississippi Tax Exemption LetterMississippi Tax Exemption LetterForm 72-620-14Sales and Use Tax Direct Pay PermitMississippi Retail Sales Tax Permit or Mississippi Seller’s Use Tax Permit
MissouriExemption from Missouri Sales & Use Tax on Purchases LetterExemption from Missouri Sales & Use Tax on Purchases LetterExemption from Missouri Sales & Use Tax on Purchases LetterExemption from Missouri Sales & Use Tax on Purchases LetterForm 149Form 149Form 149 or Uniform Sales & Use Tax Exemption Form
MontanaNo State Sales
Tax
No State Sales
Tax
No State Sales TaxNo State Sales TaxNo State Sales TaxNo State Sales TaxNo State Sales Tax
NebraskaForm 13 or Streamlined Sales Tax Agreement Certificate of ExemptionForm 13 or Streamlined Sales Tax Agreement Certificate of ExemptionForm 13 or Nebraska Exempt Organization Certificate or Streamlined Sales Tax Agreement Certificate of ExemptionForm 13 or Nebraska Exempt Organization Certificate or Streamlined Sales Tax Agreement Certificate of ExemptionForm 13 or Streamlined Sales Tax Agreement Certificate of ExemptionForm 13 or Streamlined Sales Tax Agreement Certificate of ExemptionForm 13 or Streamlined Sales Tax Agreement Certificate of Exemption Streamlined or Uniform Sales & Use Tax Exemption Form
NevadaNV Letter of Exemption or Streamlined Sales Tax Agreement Certificate of ExemptionNV Letter of Exemption or Streamlined Sales Tax Agreement Certificate of ExemptionNV Letter of Exemption or Streamlined Sales Tax Agreement Certificate of ExemptionNV Letter of Exemption or Streamlined Sales Tax Agreement Certificate of ExemptionAffidavit of Purchaser of Farm Machinery and Equipment or Affidavit of Purchaser of Animal Feed and Certain Supplies or Streamlined Sales Tax Agreement Certificate of ExemptionStreamlined Sales Tax Agreement Certificate of ExemptionNevada Resale Certificate or Streamlined Sales Tax Agreement Certificate of Exemption or Uniform Sales & Use Tax

Exemption Form

New HampshireNo State Sales TaxNo State Sales TaxNo State Sales TaxNo State Sales TaxNo State Sales TaxNo State Sales TaxNo State Sales Tax
New JerseyForm ST-4 or Streamlined Sales Tax Agreement Certificate of ExemptionForm ST-5Form ST-5Public – Form ST-4 or Streamlined Sales Tax Agreement Certificate of Exemption Nonprofit – ST- 5Form ST-7 or Streamlined Sales Tax Agreement Certificate of ExemptionForm ST-4 or Streamlined Sales Tax Agreement Certificate of ExemptionForm ST-3 or Form ST-3NR or Streamlined Sales Tax Agreement Certificate of Exemption or Uniform Sales & Use Tax Exemption Form
New Mexico

 

NTTC Forms must be computer-generated with Amazon’s CRS number listed

Form NTTC Type 9Form NTTC Type 9Form NTTC Type 9Form NTTC Type 9Form NTTC Type 9Form NTTC Type 2 or Form NTTC Type 11 or Form NTTC Type 12 or Border States Uniform Sale for Resale Certificate ExemptionForm NTTC Type 2 or Border States Uniform Sale for Resale Certificate Exemption or Uniform Sales & Use Tax Exemption Form
New YorkLetter From New York Department of TaxationForm ST-119.1Form ST-119.1Form ST-119.1Form ST-125Form ST-121Form ST-120
North CarolinaForm E-595E or Streamlined Sales Tax Agreement Certificate of Exemption FormForm E-595E or Streamlined Sales Tax Agreement Certificate of
Exemption (State Schools Only)
NOT EXEMPTForm E-595E or Streamlined Sales Tax Agreement Certificate of
Exemption
Form E-595E or Streamlined Sales Tax Agreement Certificate of ExemptionForm E-595E or Streamlined Sales Tax Agreement Certificate of ExemptionForm E-595E or Streamlined Sales Tax Agreement Certificate of
Exemption
North DakotaNorth Dakota Certificate of Exempt Status or Streamlined Sales Tax Agreement Certificate of ExemptionNorth Dakota Certificate of Exempt Status or Streamlined Sales Tax Agreement Certificate of ExemptionState-Issued Certificate of ExemptionNorth Dakota Certificate of Exempt Status or Streamlined Sales Tax Agreement Certificate of ExemptionNOT EXEMPTForm SFN 21954 or Streamlined Sales Tax Agreement Certificate of ExemptionForm SFN 21954 or
Streamlined Sales Tax Agreement Certificate of Exemption or Uniform Sales & Use Tax Exemption Form
OhioForm STEC-B or Streamlined Sales Tax Agreement Certificate of ExemptionForm STEC-B or Streamlined Sales Tax Agreement Certificate of ExemptionForm STEC-B or Streamlined Sales Tax Agreement Certificate of ExemptionForm STEC-B or Streamlined Sales Tax Agreement Certificate of ExemptionForm STEC-B or Streamlined Sales Tax Agreement Certificate of ExemptionForm STEC-B or Streamlined Sales Tax Agreement Certificate of ExemptionForm STEC-B or Streamlined Sales Tax Agreement Certificate of Exemption or Uniform Sales & Use Tax Exemption Form
OklahomaCommission Letter or OK Exempt Permit or Streamlined Sales Tax Agreement Certificate of ExemptionCommission Letter or OK Exempt Permit or Streamlined Sales Tax Agreement Certificate of ExemptionCommission Letter or OK Exempt Permit or Streamlined Sales Tax Agreement Certificate of ExemptionCommission Letter or OK Exempt Permit or Streamlined Sales Tax Agreement Certificate of ExemptionAgricultural Exemption Permit CardCommission Letter or Manufacturers Limited Exemption Certificate or Streamlined Sales Tax Agreement Certificate of ExemptionCommission Letter or OK Exempt Permit or Streamlined Sales Tax Agreement Certificate of Exemption or Uniform Sales & Use Tax Exemption Form
OregonNo State Sales TaxNo State Sales TaxNo State Sales TaxNo State Sales TaxNo State Sales TaxNo State Sales TaxNo State Sales
Tax
PennsylvaniaForm REV- 1220Form REV- 1220Form REV-1220Form REV-1220Form REV-1220Form REV-1220Form REV-1220 or Uniform Sales & Use Tax Exemption Form
Puerto RicoForm AS- 2916.1TAXABLETAXABLECertificate of Exemption from the Department of TreasuryBona Fide Farmer Certificate AND Form AS-2916.1Certificate of Waiver AND Form AS-2916.1Reseller – Form AS-2916.1
Eligible Reseller
– Reseller Certificate from the Department of
Treasury
Rhode IslandDivision of Taxation Sales and Use Tax Exempt Purchase Certification or Streamlined Sales Tax Agreement Certificate of ExemptionDivision of Taxation Sales and Use Tax Exempt Purchase Certification or Streamlined Sales Tax Agreement Certificate of ExemptionDivision of Taxation Sales and Use Tax Exempt Purchase Certification or Streamlined Sales Tax Agreement Certificate of ExemptionDivision of Taxation Sales and Use Tax Exempt Purchase Certification or Streamlined Sales Tax Agreement Certificate of ExemptionDivision of Taxation Sales and Use Tax Exempt Purchase Certification or Streamlined Sales Tax Agreement Certificate of ExemptionForm SU07-58 or Streamlined Sales Tax Agreement Certificate of ExemptionDivision of Taxation Sales and Use Tax Resale Certificate or Division of Taxation Sales and Use Tax Wholesalers Certificate or Streamlined Sales Tax Agreement Certificate of Exemption or Uniform Sales & Use Tax Exemption Form
South CarolinaForm ST-8Form ST-8Form ST-8 or Form ST-9Form ST-8Form ST-8FForm ST-8 or Form ST-9 or Multi-jurisdictionForm ST-8A or Uniform Sales & Use Tax Exemption Form
South DakotaStreamlined Sales Tax Agreement Certificate of ExemptionStreamlined Sales Tax Agreement Certificate of ExemptionStreamlined Sales Tax Agreement Certificate of ExemptionStreamlined Sales Tax Agreement Certificate of ExemptionStreamlined Sales Tax Agreement Certificate of ExemptionStreamlined Sales Tax Agreement Certificate of ExemptionStreamlined Sales Tax Agreement Certificate of Exemption or Uniform Sales & Use Tax Exemption Form
TennesseeForm RV- 1301301 or

Streamlined Sales Tax Agreement Certificate of Exemption

Form RV- 1301301 or
Tennessee DOR Sales and Use Tax Certificate of Exemption or Streamlined Sales Tax Agreement Certificate of Exemption
Tennessee DOR Sales and Use Tax Certificate of Exemption or Streamlined Sales Tax Agreement Certificate of Exemption or IRS Determination Letter (Out-of-state Only)Form RV- 1301301 or
Tennessee DOR Sales and Use Tax Certificate of Exemption or Streamlined Sales Tax Agreement Certificate of Exemption
Tennessee DOR Agricultural Exemption Certificate or Streamlined Sales Tax Agreement Certificate of Exemption or Multi-jurisdictionManufacturing & Processing Industrial Machinery, Energy Fuels and Water Sales and Use Tax Certificate of Exemption or Streamlined Sales Tax Agreement Certificate of ExemptionTennessee DOR Blanket Certificate of Resale or Streamlined Sales Tax Agreement Certificate of Exemption or Uniform Sales & Use Tax

Exemption Form

TexasTexas Sales and Use Tax Exemption CertificateTexas Sales and Use Tax Exemption CertificateTexas Sales and Use Tax Exemption CertificateTexas Sales and Use Tax Exemption CertificateTexas Agricultural Sales and Use Tax Exemption CertificateTexas Sales and Use Tax Exemption CertificateTexas Sales and Use Tax Resale Certificate or Border States Uniform Sale for Resale Certificate or Uniform Sales & Use Tax Exemption Form
UtahForm TC-721G

or Streamlined Sales Tax Agreement Certificate of Exemption

Form TC-721 or Form TC- 721G or Streamlined Sales Tax Agreement Certificate of ExemptionForm TC-721 or Streamlined Sales Tax Agreement Certificate of ExemptionForm TC-721 or Streamlined Sales Tax Agreement Certificate of ExemptionForm TC-721 or Streamlined Sales Tax Agreement Certificate of ExemptionForm TC-721 or Streamlined Sales Tax Agreement Certificate of Exemption or Multi-jurisdictionForm TC-721 or Form TC-721NR

or Streamlined Sales Tax Agreement Certificate of Exemption or Uniform Sales & Use Tax Exemption Form

VermontForm S-3 or Streamlined Sales Tax Agreement Certificate of ExemptionForm S-3 or Streamlined Sales Tax Agreement Certificate of ExemptionForm S-3 or Streamlined Sales Tax Agreement Certificate of ExemptionForm S-3 or Streamlined Sales Tax Agreement Certificate of ExemptionForm S-3A or Form S-3W or Streamlined Sales Tax Agreement Certificate of ExemptionForm S-3M or Streamlined Sales Tax Agreement Certificate of ExemptionForm S-3 or Streamlined Sales Tax Agreement Certificate of Exemption or Uniform Sales & Use Tax Exemption Form
VirginiaForm ST-12Public – Form ST-12 Private – Virginia  Department of Taxation Exemption
Certificate
Virginia Department of Taxation Exemption Certificate – Nonprofit Exempt Entity LetterVirginia Department of Taxation Exemption Certificate – Nonprofit Exempt Entity LetterForm ST-18Form ST-11Form ST-10 or Form ST-14 (Out-of-State)
WashingtonBuyer’s Retail Tax Exemption Certificate or
Streamlined Sales Tax Agreement Certificate of Exemption (Federal Only)
TAXABLETAXABLESales Tax Exemption Certificate for Health Care Providers or Streamlined Sales Tax Agreement Certificate of ExemptionFarmer’s Certificate for Wholesale Purchases and Sales Tax Exemptions or Streamlined Sales Tax Agreement Certificate of ExemptionSales and Use Tax Exemption Certificate for Manufacturing

Machinery & Equipment or
Buyer’s Retail Tax Exemption Certificate or Streamlined Sales Tax Agreement Certificate of

Exemption

Reseller Permit or Streamlined Sales Tax Agreement Certificate of Exemption or Uniform Sales & Use Tax Exemption Form
West VirginiaStreamlined Sales Tax Agreement Certificate of ExemptionStreamlined Sales Tax Agreement Certificate of ExemptionStreamlined Sales Tax Agreement Certificate of ExemptionStreamlined Sales Tax Agreement Certificate of ExemptionStreamlined Sales Tax Agreement Certificate of ExemptionStreamlined Sales Tax Agreement Certificate of ExemptionStreamlined Sales Tax Agreement Certificate of Exemption
WisconsinForm S-211 or Streamlined Sales Tax Agreement Certificate of ExemptionForm S-211 or Streamlined Sales Tax Agreement Certificate of ExemptionForm S-211 or Streamlined Sales Tax Agreement Certificate of ExemptionForm S-211 or Streamlined Sales Tax Agreement Certificate of ExemptionForm S-211 or Streamlined Sales Tax Agreement Certificate of ExemptionForm S-211 or Streamlined Sales Tax Agreement Certificate of ExemptionForm S-211 or Streamlined Sales Tax Agreement Certificate of Exemption or Uniform Sales & Use Tax Exemption Form
WyomingStreamlined Sales Tax Agreement Certificate of ExemptionStreamlined Sales Tax Agreement Certificate of ExemptionStreamlined Sales Tax Agreement Certificate of ExemptionStreamlined Sales Tax Agreement Certificate of
Exemption
Streamlined Sales Tax Agreement Certificate of ExemptionStreamlined Sales Tax Agreement Certificate of ExemptionStreamlined Sales Tax Agreement Certificate of Exemption

 **Local exemptions for Colorado resellers are required to be provided for Centennial, Colorado Springs, and Fort Collins jurisdictions.

Documents / Resouces

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