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You can report two different types of sales on Form 25; report either sales to another commercial permit holder who will resell the products or sales to commercial applicators for their end use.  There is a set of radio buttons in the Form 25 header where you can specify the sales type. If you have both types of sales to report, please send us a separate form for each type.  However you do notneed to complete a form for the type of sales you did did not make (just remember to report even if you did not make any sales).