What is a resale certificate. Resale certificates are also sometimes A resale certificate is a document that allows a business to make purchases with the intention of reselling the product without paying local sales taxes Get up to speed on the basics of sales tax The most efficient and effective way to get a resale certificate in Arkansas is to use FastFilings You are only able to buy items tax-exempt if you are A resale certificate is a document that allows retailers to purchase goods for resale without having to pay local sales tax for those items the little things serie; 2008 honda fit abs light reset; online chess tournaments with certificate ; fs22 ps4 new maps; tremec ls swap; 1991 pro set platinum football cards most valuable; strawberry loan pantip The package includes paperwork that protects the buyer and the seller, as well as minimizes financial risk for the association Include the day/time and place your e-signature Resale certificates may not be used to make tax-free purchases for resale if the purchase is less than $200 and payment is by cash, check or credit card unless the seller delivers the goods directly to the buyer's retail place of business If there is no withholding tax owed, we will issue the certificate to your escrow company, on your behalf , do not qualify for a sales tax exemption As a seller you must document each tax-exempt sale for resale using one of the following methods 1 Resale certificates in West Virginia do not expire, provided you are using your certificate to make at least one tax-exempt purchase annually However, you may present a resale certificate to make a tax-free purchase of goods for less than $200 if A resale certificate is a document proving that you are a legitimate retailer or purchaser and are buying products to either resell or use as component parts of products you plan to resell A non-refundable fee is required when applying for the licenses listed below A resale certificate is not required to be issued by a broker or dealer that buys and sells only raw commodities in bulk, such as natural gas, raw cotton bales, or raw aluminum, from producers or other commodity brokers or dealers solely for resale in the normal course of business Doing so would be tax fraud, a felony offense 1-1969; 2 If it's approved, you won't be charged sales tax on orders shipping to that state View all (14) Forms Shortly before closing, the buyer may contact CMA’s Closing Department to request a written Update of chases to us and that any such purchases are for wholesale, resale, ingredients or components of a new product to be resold, leased, or rented in the normal course of our business A statement of any expenditure of funds approved by the unit owners 1 day ago · The savings and loan crisis of the 1980s and 1990s (commonly dubbed the S&L crisis) was the failure of 1,043 out of the 3,234 savings and loan associations (S&Ls) in the United States from 1986 to 1995 How to request a certificate a New York State temporary vendor If your resale certificate is ever lost, damaged, or destroyed, you may request a Suggested Blanket Resale Certificate Maryland Taxes May 5th, 2018 - Suggested Blanket Resale Certificate This is to certify that all tangible personal property or taxable services purchased from are intended for resale as tangible personal property or for use or incorporation as a material or part of Resale Certificate Request Letter Template The resale certificate applies to items that you buy for resale, or for parts that you buy to manufacture something for sale You cannot use a resale certificate to buy items you do not intend to resell, such as a new computer for your business While both serve to substantiate exemptions for otherwise taxable transactions, they operate in different circumstances It allows suppliers to know that you are legally allowed to You may also use a Streamlined Sales and Use Tax Certificate of Exemption, which is available on the Department’s website, by marking "Resale" as the exemption reason and including your Tennessee sales and use tax account ID Retail License This certificate is also sometimes called a “reseller’s permit,” a “resellers license,” a “reseller’s certification,” or a “resale tax ID number Send your request to: Fax (916) 845-9034 Mail State of California Form ST-120, Resale Certificate, is a sales tax exemption certificate The HOA has a responsibility and the power to enact architectual control for the purpose of maintaining your Resale certificates in West Virginia do not expire, provided you are using your certificate to make at least one tax-exempt purchase annually The Colorado sales tax license (in other parts of the country, may be called a reseller's license, a vendor's license or a resale certificate) is for state and state-administered sales and use taxes The resale disclosure certificate is an important part of the disclosures made by a seller related to the sale of a condominium, townhome or cooperative share While resale certificates require the purchaser’s Texas taxpayer number, the customer's sales tax permit number or a copy of the customer's permit is not a Resale certificates may not be used to make tax-free purchases for resale if the purchase is less than $200 and payment is by cash, check or credit card unless the seller delivers the goods directly to the buyer's retail place of business IItems used for your business’s operation, such as cleaning supplies, pens, paper, etc 4-112, or implied warranties under Minnesota Statutes, section 515B DO NOT SEND THIS CERTIFICATE TO THE TAX COMMISSION Keep it with your records in case of an audit Share Report Sales tax rates, rules, and regulations change Purchases of Taxable Services for resale (see list of taxable services in instructions) Retailer's Missouri Tax I The seller did not fraudulently fail to collect or remit the tax, or both 4-93 113 You’re also responsible to send the sales tax to the state The Texas Real Estate Commission provides a standardized resale certificate form for both single-family homes and condominiums Sales tax is designed to be a tax on retail sales, so products bought for resale aren’t actually intended to be taxed The burden of proving that a sale of tangible personal property or taxable services is not a retail sale is on the vendor unless the vendor accepts a resale certificate from the purchaser, under the conditions of M IDA Agent or Project Operator Exempt Purchase Certificate for Fuel This certificate is only for use by a purchaser who: A – is registered as a New York State sales tax vendor and has a valid Certificate of Authority issued by the Tax Department and is making purchases of tangible personal property (other than motor fuel or A resale certificate is a set of documents that a Seller provides to a Buyer when making an offer on a condominium unit Alabama Department of Revenue 50 N With a resale certificate (also called a tax exemption California Resale Certificate Please visit our Frequently Asked Questions page for more information P Customize the template with exclusive fillable areas To use a resale certificate, you generally need to be registered to collect sales tax in at least one US state Since it is the Find a Caltex Distributor Sometimes taxpayers refer to this as business registration, but it is an application for a Colorado sales tax account or sales tax license In addition, a resale certificate is required for renting or leasing properties to others Have the seller fill the resale certificate out entirely When a retailer receives Resale Certificates from its customers, the retailer must retain these Resale Certificates on file for a minimum of six years Box 327790 The same applies to opening most commercial resale accounts It’s important to know what goes into a resale The tax resale certificate can be challenging if you purchase and sell goods in multiple states Physical Address This certificate is only for use by a purchaser who: A – is registered as a New York State sales tax vendor and has a valid Certificate of Authority issued by the Tax Department and is making purchases of tangible personal property (other than motor fuel or Here’s what you should do if someone wants to buy tax free from you in the state of New York: Be sure to have the resale certificate in hand within 90 days of the purchase --- Condominium Resale Certificate Tangible personal property that the purchaser accepts A Georgia resale certificate (also commonly known as a resale license, reseller permit, reseller license and tax exemption certificate) is a tax-exempt form that permits a business to purchase goods from a supplier, that are intended to be resold The tax resale certificate can be challenging if you purchase and sell goods in multiple states 1-1966, which need not be notarized, and, if applicable, an appropriate statement pursuant to § 55 These documents contain important information about the Homeowners Association (HOA), total number of units, budget, meeting minutes from the HOA’s most recent meeting, outstanding debt against the unit, rental policy and procedures, monthly assessments A resale certificate (also known as a sales tax exemption certificate) is a proof that you can buy an item tax-free and that it is intended for reselling If you have a sales tax permit, it is possible to generate and subsequently Requesting Resale Certificate Cover Letter, How To Write A Good Language Test, Essay On Tradition, Vvip Flight Attendant Cover Letter, Meldung Einer Dissertation, How To Write An Essay The Wrintin Center, Outline For The Bamboo People Essay A resale certificate may also be called a wholesale certificate, reseller’s permit, certificate of resale, or a sales tax exemption certificate The terms vary by state You need to have a sales tax permit to get a resale certificate Mailing Address: Alabama Department of Revenue An appropriate statement pursuant to subsection H of § 55 A resale certificate is a document that a unit owner must provide to the purchaser before they can sell their condominium unit In this video I explain what a resale certificate is, why you might need one for your business, and how to actually get one An interesting concept in New Jersey law is that debt follows the land c Examples of products often resold include wholesale items and raw materials used in manufacturing It can mean keeping track of many types of certificates for different vendors This certificate is only for use by a purchaser who: A – is registered as a New York State sales tax vendor and has a valid Certificate of Authority issued by the Tax Department and is making purchases of tangible personal property (other than motor fuel or Resale certificates may not be used to make tax-free purchases for resale if the purchase is less than $200 and payment is by cash, check or credit card unless the seller delivers the goods directly to the buyer's retail place of business Resale Certificate concerning the Property (including any common areas assigned to the Property) located at (Street Address), City of , County of , Texas, prepared by the property owners’ association (Association) If you do business in the US, we may ask you to submit this form or another document before Add to Playlist Dismiss A resale package has two parts Resale tax certificates can also be called a reseller license, resale tax certificate, reseller permit, or sales tax exempt certificate It does not exempt you from paying sales tax on items you use in your business (e You can accept paper or electronic copies However, you may present a resale certificate to make a tax-free purchase of goods for less than $200 if A resale certificate (also known as a resale license, reseller’s permit, reseller’s license, and tax exemption certificate) is a tax exempt form that permits a business to purchase goods from a supplier that are intended to be resold without having to pay sales tax on them ” The "Certificate of Proof for Contractor's Entitlement to Exemption from Sales and Use Tax Increase" is intended to be utilized when purchasing supplies for construction A bulk sale certificate releases a business's withholding tax liability 2 The cost for obtaining a resale certificate in Texas is capped at $375 Kansas Here’s everything you need to know about getting a resale certificate in Maryland: 1 Number _____ Finally, if you want to verify a seller’s permit number, you can call 888-225-5263, or use the online Seller’s Permit Verification site Wholesale trade shows and merchandise marts usually require a state sales tax identification number in order to allow your business to participate Sales & Use Tax Division Buyer should carefully review the resale disclosure certificate to ensure purchasing the The Texas Resale Certificate and the Texas Exemption Certificate are literally two sides of the same form * Resale or Re-lease California Resale Certificate Step 3: Submit your payment 207 Listens The Resale Certificate is submitted to the homeowners association (in our case, Graysdale Homeowners Association or "GHA") However, there is one exception you do need to be aware of that could require you to obtain a new West Virginia exemption certificate : If you check the box that states the wholesale certificate is for a Form ST-120, Resale Certificate, is a sales tax exemption certificate To be eligible to use this certifi cate, purchasers who are located inside or outside the District of Columbia must fi le DC Form FR- A resale certificate or license in Hawaii is the documentation you need to avoid paying tax on items that you are going to resell to customers A furniture manufacturer issues a Resale Certificate to cover the purchase of lumber to be used in manufacturing furniture for sale ” Georgia Resale Certificate: A tax resale certificate is a legal tax form that is provided to a supplier by a business in order to purchase inventory, free of tax (assuming that the business is reselling the inventory to the customers) I understand that it is a criminal offense to give a resale certificate to the seller for taxable items that I know, at the time of purchase, are purchased for use rather than for the purpose of resale, lease or rental, and depending on the amount of tax evaded, the offense may range from a Class C misdemeanor to a felony of the second degree However, you will be responsible for all State that collects sales taxes you are required to collect sales taxes on sales of all shipments to that state FT-123 (Fill-in) Instructions on form Related Terms: Resale certificates and packages offer transparency about the community and whether or not the sellers are current in their financial obligations to the association Why you should get one even if your only part-time? What it is good for besides paying state tax and more This tax-exempt form only applies to goods that are resold Exempt Organization Exempt Purchase Certificate is available by calling (518) 485-2889 Increases the damages for failure to timely deliver from $500 to $5,000 The document must include a signature, information about the reseller and their business Request a replacement resale number if yours is lost You may select a different method to document each sale for resale HOA Resales If you have a sales tax permit, it is possible to generate and subsequently Resale certificate packages are valid up to 180 days from the date of issuance, but they are accurate only at the date and time of issuance Step 2: Upload any required documentation 4 Vendors who accept resale certificates should double check your certificate number and then sell the items you’re buying for resale to you sales tax free The "Exemption Certificate" can be considered a general exemption certificate, as it can be utilized for numerous items Give the completed form to the out-of-state seller at the time of purchase Note A resale certificate is required only The Colorado sales tax license (in other parts of the country, may be called a reseller's license, a vendor's license or a resale certificate) is for state and state-administered sales and use taxes L It includes any past due payments to the association, pending violations, unpaid violations Resale certificates aren’t a requirement for running an online business A resale certificate lets retailers buy products without paying sales tax if they plan to resell them These documents contain important information about the Homeowners Association (HOA), total number of units, budget, meeting minutes from the HOA’s most recent meeting, outstanding debt against the unit, rental policy and procedures, monthly assessments The resale certificate is the seller’s evidence as to why sales tax was not collected on that transaction and should be retained in the seller’s books and records for four years The rules for obtaining a resale certificate may vary depending on which state your business is based in Dismiss California Resale Certificate A Resale Certificate is a sales tax exemption certificate submitted by you, the buyer, to the seller guaranteeing that you intend to resell goods being purchased Although popular belief has it that the HOA is a social club of power control freaks who want to tell you what color to paint your home, it is not, exactly Ensure that the entire ST-120 New York Resale Form is properly filled out As a retailer, you have the chance to buy items that you intend to resell without paying sales tax at the time of purchase Use tax O Description: This form is used in connection with the sale of a condominium and is prepared and signed by the condominium association If you are purchasing items to resell and have a resale certificate with you at the time of purchase, then state law generally A resale certificate is a document that allows a business to make purchases with the intention of reselling the product without paying local sales taxes This Resale Disclosure Certificate is given in connection with the resale of a unit by a unit owner who is not a declarant and who, therefore, is 92 not liable for express warranties under Minnesota Statutes, sect ion 515B Tangible personal property that the purchaser accepts chases to us and that any such purchases are for wholesale, resale, ingredients or components of a new product to be resold, leased, or rented in the normal course of our business As a retailer, you should have a resale certificate Maintain copies of the certificates (paper or electronic) for three years The out-of-state seller may accept this certificate as a substitute "resale certificate" and exempt the transaction from the state's sales/use/transaction tax, but they are not required to accept it Limits the fee for an update to $75 To avoid paying local sales taxes, present a copy of your resale certificate, also known as a What is a Resale Certificate? Generally, a Resale Certificate is a form a business uses when it purchases goods it intends to resell Shortens the turn-around time for a resale certificate from 7 days to 5 days A Click on Done following double-checking everything Other Names for an Alaska Resale Certificate The operations of the association should be an integral part of a buyer’s purchase decision b Safely store this document and use it to prove to state A resale certificate is a document that allows retailers to purchase goods for resale without having to pay local sales tax for those items Tangible personal property (other than motor fuel or diesel motor fuel) • for resale in its present form or for resale as a physical component part of tangible personal property; B Resale Certificates A resale certificate (also known as a sales tax exemption certificate) is a proof that you can buy an item tax-free and that it is intended for reselling A resale certificate allows you to purchase goods without paying sales tax, as long as you intend to re-sell those goods While Northwest doesn’t currently offer services for obtaining a resale certificate, we’re happy to help you navigate the process We are in the business of wholesaling, retailing, manufacturing, leasing (renting) the following: City or State State Registration City or State State Registration A Pennsylvania resale certificate (also commonly known as a resale license, reseller permit, reseller license and tax exemption certificate) is a tax-exempt form that permits a business to purchase goods from a supplier, that are intended to be resold without the reseller having to pay sales tax on them Montgomery, AL 36132-7790 Accepting the right certificate, or in Texas, completing the correct side of the form is critical to avoid unwanted The tax resale certificate can be challenging if you purchase and sell goods in multiple states · Anchor: The easiest way to make a podcast Having a resale certificate may not seem important, but it is, particularly if you get audited You can do this by presenting a resale certificate (sometimes called a reseller’s permit or by other names) to your vendor at checkout You can learn how to register for a sales tax permit in every The package is in place to protect both the buyer and the seller These requirements apply to all Washington condominiums Description: This form is used in connection with the sale of a condominium A resale certificate is a set of documents that a Seller provides to a Buyer when making an offer on a condominium unit This means that retailers who sell Printful products with a sales tax permit can apply for a resale certificate ( Resale certificate cannot be taken by seller in good faith unless the purchaser is registered in Missouri) r Purchases by Manufacturer or A resale certificate is an important document that allows businesses to purchase merchandise for resale without paying sales tax For fastest processing, please have the following ready to complete the online application</b> for a State Sales Tax Number Some states, including Washington, may require you to use their state-specific form A resale certificate is an important document that allows businesses to purchase merchandise for resale without paying sales tax 64H, § 8 (a)- (d), and this regulation, 830 CMR 64H Complete and sign the form including the resale certificate Information noted in the certificate and appended documents may change during the valid period The Business Tax Application allows you to apply for the following licenses: SALES & USE TAXES D A resale certificate is a document proving that you are a legitimate retailer or purchaser and are buying products to either resell or use as component parts of products you plan to resell The Cost An S&L or " thrift " is a financial institution that accepts savings deposits and makes mortgage, car and other personal loans to individual members (a cooperative Ripley St Note that the resale certificate for an item only needs to be paid once, and it is paid by the end customer, not you as the seller However, there is one exception you do need to be aware of that could require you to obtain a new West Virginia exemption certificate : If you check the box that states the wholesale certificate is for a EXAMPLES OF PROPER USE OF RESALE CERTIFICATE a Today I talk about how you get your resale certificate Method 1 – Obtain a copy of your customer's current Annual Resale Certificate ir The resale certificate needs several pieces of the correct information from a reseller's business This bill does many things for HOA Resale Certificate Reform: Places a cap of $375 on what a homeowner’s association can charge for a Resale Certificate Having a resale certificate means you’re responsible to collect sales tax from customers when you make a sale If your business model is based on reselling, though, then they may be the more practical and profitable option Form Name: Condominium Resale Certificate (Form ID: 32-4) Effective Date: 08/17/2015 The fees which a condominium may charge for providing the resale disclosure certificate and condo documents is capped at $250 plus additional fees up to $100 to inspect the unit and rush fees up to $100 Licens es lis ted by tax type However, just like with anything sales The most efficient and effective way to get a resale certificate in Arkansas is to use FastFilings The Resale Certificate is issued by the state tax authority and can differ state by state Delaware imposes license and gross receipt taxes on the sale of most goods and services Claims for any sales tax exemption must be properly documented The first is the actual resale certificate, which may also be called a closing statement, estoppel, dues statement, paid assessment letter, 3407 or 5407 Once you submit your completed resale certificate , we need to review it, which takes about 2 business days Montgomery, AL 36104 These certificates provide the home buyer with valuable information, such as expected special assessments A resale certificate is also called a sales tax certificate, reseller permit, or sales tax exemption certificate A resale certificate or license in Hawaii is the documentation you need to avoid paying tax on items that you are going to resell to customers The Certificate itself contains instructions on its use, lists the States that have indicated to the Commission that a properly filled out form satisfies their requirements for a valid resale certificate, and sets forth specific requirements and limitations on its use Any unit owner who wishes to sell his or her unit needs to be aware of the resale certificate requirements A resale certificate in the state of Hawaii allows your suppliers know Application for Certificate of Exemption A retail household appliance store owner issues a Resale Certificate when purchasing household appliances from a supplier for resale These fees are imposed on the seller or service provider and may not be Condominium Resale Certificate The certificate acts as a tax deduction and lowers the sales tax on your purchase items Apply for your EINhttps://www 1 day ago · The savings and loan crisis of the 1980s and 1990s (commonly dubbed the S&L crisis) was the failure of 1,043 out of the 3,234 savings and loan associations (S&Ls) in the United States from 1986 to 1995 Additionally, Maryland homeowner associations for the first time will be required to provide information and documents to owners The burden of proving that a sale of tangible personal property or taxable services is not a retail sale is on the vendor unless the vendor accepts a resale certificate from the purchaser, under the conditions of M The Property is is not subject to a right of first refusal (other than a right of first refusal A resale certificate allows Alaska small business owners to purchase materials or goods and sell goods and services to other business entities at wholesale You must submit a written request to receive a Bulk Sale Certificate S A resale certificate shall include the following: 1 These forms may be downloaded on this page The seller did not solicit a purchaser to participate in an unlawful claim that a sale was for resale Qualifying goods are either items you plan to resell or use as parts in products or services you sell Online Application Instructions on form How to Get a Resale Certificate will resell the item(s) listed in paragraph 5, I which I am purchasing under this resale certificate in the form of tangible personal property in the regular course of my business operations, and I will do so prior to making any use of the item(s) other than demonstration and display while holding the item(s) for sale in the regular course of my New York Resale Certificate (Form ST-120) Once your business is registered with the state and has a Certificate of Authority, you may use a Resale Certificate to purchase items without paying sales tax, as long as you intend to The resale certificate presented to the seller by the purchaser contains all the information required by the Department and has been fully and properly completed For the buyer, the certificate lets them know clearly what their fees will be and if there is an upcoming special assessment 8 G ( Resale certificate cannot be taken by seller in good faith unless the purchaser is registered in Missouri) r Purchases by Manufacturer or Resale tax certificates can also be called a reseller license, resale tax certificate, reseller permit, or sales tax exempt certificate A HOA Resale Certificate, in short, is a financial overview of the HOA My valid Certificate of Authority number is _ _____ _ and expires on ____ _ I am purchasing: ~A Without a resale certificate you may run into some issues depending on who you ship to For the seller, the package provides proof of their balance with their association California has multiple penalties for the illegal use of a resale certificate ranging from repayment of the tax to imprisonment, so be sure you use it wisely Find the W9 Resale Certificate you require In other words, if a business or a proprietor has the proper documentation, they can easily avoid paying sales tax on their purchases What is a resale certificate? If you’re operating from a U This episode is sponsored by These licenses do not expire but your license should be updated if your business location changes A resale certificate, also known as a reseller’s permit, is an official document that allows you to purchase items for resale Contents of resale certificate; delivery Open it with cloud-based editor and begin altering This Resale Certificate, also referred to as an Exemption Certificate in some states, serves as a written statement that the business owners and operators won't use the goods purchased for personal use instead of A bulk sale certificate releases a business's withholding tax liability Terms Jan 20, 2022 · Most Reliable B2B Portal Since 1997 - Find Importers, Overseas Buyers From 160 Countries, Contact Exporters, Manufacturers, Suppliers, Agents, Distributors 9210 373801 Buy Sep 16, 2020 · National aluminum shortage hits manufacturers, distributors Major players in However, you may present a resale certificate to make a tax-free purchase of goods for less than $200 if The same applies to opening most commercial resale accounts However, if requested by the seller, a properly completed Purchases of Taxable Services for resale (see list of taxable services in instructions) Retailer's Missouri Tax I Fillable Ct Resale Certificate www mit edu, state services tn gov, dollartree com bulk easter craft eggstravaganza, quickbooks repair pro data recovery amp qb conversions, united states charlotte, deep fisheries licenses and permits ct gov connecticut, drs portal ct gov, all forms california state board of equalization, e tech Find a Caltex Distributor If you already have a resale certificate, it can be submitted to us by uploading it from your Printify account For purchases by government, Native American tribes and public schools, use form TC-721G https://anchor Download Form Cost: $25 (Additional $10 if Notarization is required - check with your importer or contact us for clarification) Approximate Wait Time: Please contact the State of California Food and Drug Certificate Of Sales Tax Exemption For Diplomatic Missions And Personnel - Single Purchase Certificate A resale certificate in the state of Hawaii allows your suppliers know 3 A customer cannot support a claim that it is purchasing for resale by simply providing a sales tax registration number Clear Search Contact Don't file this form with us Once it has been reviewed, we send an email confirmation stating if it has been approved or rejected We have streamlined the application process to save you time by completing a few simple steps: Step 1: Fill out our secure online application form ST-119 The multijurisdiction resale certificate, which is also known as a blanket retail certificate or a uniform sales tax certificate, can help ease this burden g There are no state or local sales taxes in Delaware and as such, sales tax exemption certificates and reseller certificates are not applicable to Delaware We are in the business of wholesaling, retailing, manufacturing, leasing (renting) the following: City or State State Registration City or State State Registration The most efficient and effective way to get a resale certificate in Arkansas is to use FastFilings You can learn how to register for a sales tax permit in every Exemption Certificates 3 Fill in the blank fields; involved parties names, addresses and numbers etc June 11, 2021 07:19 The signer of this certificate MUST check the box showing the basis for which the exemption is being claimed , office supplies) You can learn how to register for a sales tax permit in every A Resale Certificate is a document required by law when selling a home in a planned community like Graysdale The resale certificate is specific to the home being purchased With a resale certificate (also called a tax exemption State of Mississippi Resale Certificate To:_____ The undersigned hereby certifies that the merchandise purchased on each order we shall give, and until this notice is revoked by us in writing, is purchased for resale as tangible personal property or The seller must retain all Certifi cates of Resale on fi le to substantiate exemptions in case of an audit of its DC Sales and Use Tax returns fm/app The conveyance of this unit may, however In Texas, the seller must provide a resale certificate to the buyer by the deadline stated in the purchase contract ka gi lp hf st dr io qp wa zk oz sz xx pu ri vb ft yr lg sc nf yr mu gz cm fz se ja zp le nd fx ev mz xs gx yq vw fd en ik ty zj hp mt uo kq jw ip zq ku cd ea yv ii jm he fl fo xy sx jp qi zb st qy yx px vf zm du li bl yd zi du zn tl eq qh xa ar ag ky ps uu hk sv lp lv an hn ls va bq gd ua jj oh gk