do sneaker resellers pay taxes uk

Fresen uses an Excel spreadsheet to track his personal progress and QuickBooks to take care of his taxes. How much do sneaker resellers make a month? While the products sold by resale businesses may be very different, they all buy products and then resell them in the same form . You can find raffles for almost any shoe here, and you will also find the best selection of raffle times and information on other sneaker releases (i.e., first to know, first to buy). With this comes a range of fees that affect resellers. And while doing business on Instagram may still be a way to avoid scrutiny from the IRS, he says that hasnt been the motivation for his choice of platforms. Compared to some other ways of making money online, the sneaker resale market is very profitable and valued at around $1 billion. 7. Many people dont factor in sales taxes when theyre looking at the tax-friendliness of different states. Tax Myth #4: If You Sell as a Hobby, You Don't Have to Pay Taxes. Inventory storage space is the one exception to the regular & exclusive use rule. Another reseller operating out of Chicago since 2020 says he files his taxes as a sole proprietorship but another avenue for high-level resellers is to create a single-member LLC. Your actual profit may be just a fraction of that, however, so youd want to keep track of how much you originally spent on each pair of sneakers and include those figures in your filing. 3. This is one the most common problems for resellers,, Read More How to Organize Ebay Inventory: A Guide for BeginnersContinue, Your email address will not be published. 70,444: Graffitishop. Accuracy is key when it comes to taxes. On GOAT, seller fees to list a product range from as low as $5 for United States based sellers to as high as $25 for sellers residing in China. He also edits and writes articles for the IronSet blog where he shares his experiences. Reseller tax myths are alive and well. Do you leave your home without everything that you need? Is an LLC the same as a business license? After a few anxious days of waiting, I was able to flip them at $1200 for a profit of about $200. If you follow the process of flipping shoes, you can profit around $80-100 per pair for starters. Thankfully platforms like Amazon will do that for you when you select the proper settings. Do Resellers pay taxes? Even so, resellers that do not use marketplace applications or consignment shops may be more at risk because they lose out on the protection provided by platforms. The process is pretty straightforward, provided you have a retail store that carries items that go well with Nike products. You have until the 15th day of the 4th month from the date you file with the SOS to pay your first-year annual tax. So if they find out people arent paying taxes, theyre gonna come get it.. One seller, who lives in St. Louis and wished to stay anonymous so as not to have his name attached to his finances, has generated more than $150,000 in sales since he began reselling sneakers in late 2019. Check which site offers free shipping or does not charge tax. Some of the best in the industry! ~Chris Schatz, I love that everything is manifested, you dont see that from too many companies. Many online resellers also rely on cook groups to take their hustle to another level, which often cost $50 to $60 a month for membership. Behind every Instagram photo taken in front of a size run of Yeezys or Sothebys auction for a pair of Scarrs Pizza Air Force 1s, theres a cost the seller incurs to both buy and resell the shoe. Do sneaker resellers pay taxes? Take the total cost of your beginning inventory at the start of the year, add in all your purchases throughout the year (which you should be able to retrieve from your business bank statements or receipts), and then subtract your ending inventory, and that will tell you your cost of goods sold. While some may see backdooring as an easy come-up, the art of buying multiple pairs from brick and mortar retailers comes with hidden costs most overlook. GOAT. Some people sell stuff for fun, like Patrice. Then late the following January, Steve got a strange looking form in the mail from PayPal. Services When a friend gives you a hot new tax tip, apply the old auditing phrase trust, but verify.. The new tax laws are effective January 1, 2022. The sneaker aftermarket has become so big that there is now even a stock market for sneakersmost readers know it as StockX. You add up the total sales, and you add up the total cost of goods. No matter which tool you use to track your sales and expensive, its important that you do. Standing there were 2 men in suits with briefcases asking to inspect his premises and records. Who is the new host of Dancing with the Stars? She doesn't try to make a profit, she just likes selling things occasionally as a hobby. Reselling sneakers is polarizing. Classifying your activity as a hobby will not protect you from paying taxes. Its average sale price hovers around $100: just about retail. You might not realize it, but doing heavy reselling, whether it'sonline with GOAT or in person at Round Two, can actually save you some money when you go to file your taxes for the year. What comes first business license or LLC? At first, Merrill was confused why their income was higher than expects. A goldmine! At the moment, eBay is waiving their insertion fee and final value fee for sneakers that sell for $100 or more. Resellers typically do pay sales tax when they purchase the items, but must collect sales tax when those items are sold to the end user. And their customer service team is what keeps me coming back. It was called, Payment Card and Third Party Network Transactions. But depending on the [limited stock], the price can change to 080,000 the next day. Please consult a CPA for official rules and regulations. I have used both of these tools, and they all have their pros and cons, but both are solid choices. These costs are all claimed if your shoes sell and are first verified as real. You can claim allowable business expenses for: goods for resale (stock) raw materials. Some people sell stuff for fun, like Patrice. The two main criteria to qualify are that your office must be used regularly and exclusively for your business. For many resellers of volume, storage units are essential to house product as it either accumulates in value or awaits sale. Value Added Tax (VAT) is one of the key things business owners need to understand. Time is money and a lot of people dont look at it like that., gentrification of footwear by Nike executives, allegations regarding the Trophy Room x Air Jordan 1 release, to be reported as income to the IRS and taxed as such. offspring.co.uk. Sometimes tax season means a reseller finds themselves shorter on cash than they expected. With just three deals, the fee drops by 0.5%. The old-timers tell me there was a time, 20 and 30 years ago, when the IRS did audit more aggressively in this area. Usually you can get a bot from $1,000-$8,000.. Complex Media, Inc. All Rights Reserved. One time at a family reunion, he was bragging about how he was avoiding taxes by calling his business a hobby rather than a business. . direct costs from producing goods. Its important to note that just because a seller is required to report their income from online sales, that isnt a guarantee that itll necessarily be taxable. The previous rules only applied to sellers with cumulative sales of $20,000 or more in at least 200 transactions, but now those generating much smaller revenues will receive a 1099-K form to report their income. Another major seller is the Adidas UltraBoost 4.0, which runs for an average price of $130, or $50 under its retail price. Cash rebates on items you purchase from a retailer, manufacturer or dealer. Business Insider spoke with three successful sneaker resellers who make thousands of dollars a month and compiled their best practices for paying their taxes. Cost of goods sold is usually your most significant deduction, but its also one of the most poorly tracked, Tew said. Kabir Singh, a young reseller who started his business last year at the age of 17, learnt this the hard way. Unfortunately, Margaret is only half right. By keeping track of your inventory in a spreadsheet or software program, it should be fairly easy to run a report on your annual cost of goods sold (COGS) and your inventory levels. Blog What state has no sales tax? Significant cosmetic and/or functional defects. Flipping sneakers is subject to income taxes. No, this change does not apply to only ebay. The IRS is one agency you dont want to trifle with, and the St. Louis-based reseller who spoke to Input issued a warning: The government is always coming in for every dollar they can get. However, is it all profit? Check it out here. Filing business taxes can seem daunting, but with a little preparation, youll be ready to file. 2. But he had also heard that claiming that particular deduction was a trigger for IRS audits. StockXs biggest cost comes in the form of their transaction fee which starts at 10 percent. That's why it's important for sneaker resellers to be meticulous when it comes to numbers around tax season. The IRS has a whole list of tests to determine whether or not your activity is a hobby. And even if reselling hasnt become a bonafide business for you, youll need to be more careful when filing your taxes if youre generating $600 or more in online sales. There is always a very very small risk that the IRS takes a look and its not good enough for them, but Ive never seen that happen. VAT is generally charged on most goods and services that are provided in the UK by VAT-registered businesses. Starting . Many sneaker resellers organize their businesses in similar systems to make it easier when tax season rolls around. 1) operate like a legit business and stay decently organized, 2) find a CPA that is familiar with ecommerce, 3) keep track of what youre buying, selling, and expenses like office supplies and mileage, 4)watch this videoabout how to deduct inventory. Dont limit your sales to avoid higher marginal income taxes. Planning early can also help ensure that you don't pay your taxes late, which can result in penalties from the IRS. The sneaker resale market alone is already worth at least $2 billion, according to the banking firm Cowen & Company, which also estimates the market will climb to $6 billion by just 2025. eBay, which has sought to carve out a piece of the market with new seller-friendly policies specific to sneakers, has voiced its displeasure with the new regulations it must follow under the American Rescue Plan Act. Whole companies with dozens of employees who buy and resell sneakers. You cant just do this for the attention and the clout, Julio says. Once submitted, please allow 1-2 business days for approval and confirmation. while labeled as the gentrification of footwear by Nike executives. This whole roller coaster of emotions could have been avoided had Merrill not fallen for the, In the U.S., we have what is referred to as a, For example, married couples pay 10% of their, Even though that extra $7,000 is taxed at 22% instead of 12%, they wouldnt have had, Even though the threads were over a year old, one of the commenters who really seemed to know what he was talking about had the user name , Then late the following January, Steve got a strange looking form in the mail from PayPal. If you dont pay this tax, the CA Franchise Tax Board will impose penalties and fines. He shared the detailed spreadsheet that he uses to track his sales, expenses, and month-to-month growth. Each mission included costs of travel, food, and lodging on top of the price of the gear he was acquiring, which was not guaranteed to go his way. Shoes offer resellers a wide range of nichesfrom athletic shoes to stylish heels to trendy sneakers and everything in between. Sending confusing 1099-Ks to nearly every occasional or casual seller that uses an online platform to earn extra income, however, is not the right approach.. Here's my advice about bookkeeping and taxes for resellers. All these stories start the same way: with a pair of sneakers purchased for the retail price, and then flipped for a profit. The form also said the information was being reported to the IRS. Tucked into the American Rescue Plan Act, a $1.9 trillion bill passed in response to the pandemic and subsequent recession, is a measure impacting a crowd who may have thought they . I kept reselling pairs in that range until I had enough money saved to buy a pair of shoes for $900. Expect it to take six months to a year, maybe two years, to get the ball rolling. As a sneaker reseller business, you typically pay self-employment taxes which can be quite high. Depending on the jurisdiction you live in (federal, provincial, state, county and local), you may have to charge sales tax. If you continue to use this site we will assume that you are happy with it. The license approves your engagement in a specific business in a certain jurisdiction; an LLC provides an official, legally-recognized business entity. Cosmetics business. Keeping up with sales daily, for me anyway, is the best method. She forgot that if you are self-employed, you are not only subject to income tax, but also to self-employment tax. Required fields are marked *. Sometimes they even do so on purpose to see if the sneaker increases in value over time. See the best proxy providers overall, based on proxy user and expert review. Some also use other systems like QuickBooks and TurboTax. After you buy the goods in the store, you can choose by yourself. She doesn't try to make a profit, she just likes selling things occasionally as a hobby. How much does it cost to start a sneaker business? Sneaker resellers can make thousands of dollars a month through independent businesses run out of their homes. The same struggle proves true for resellers who operate off the web, building relationships with retailers, buying products for above cost and going the distance to acquire regional releases. In February 2018, GOAT announced it would be merging with long-time consignment retailer . In addition to the transaction fee, all StockX sellers are also subject to a 3% payment processing rate. With a hobby, you cant deduct any related expenses. In this video I will give a full breakdown about taxes that eBay sellers need to pay, I'll make sure that everyth. NPR's Ayesha Rascoe speaks with Mike Sykes II, author of The Kicks You Wear newsletter, about what Nike's crackdown on sneaker resellers and bots could mean for fans hoping to buy shoes at retail. When it comes to buying big footwear releases in bulk in store, resellers rely on cash and relationships to make real-life hauls in a practice known as backdooring. You can work your way to generating higher margins if you get better sneakers to resell, potentially up to $500 per pair. Of course not. The LLC annual fee is an ongoing fee paid to the state to keep your LLC in compliance and in good standing. What happens if you dont pay franchise tax? Click here to read my full disclosure policy.The Best Products for Organizing Ebay Inventory Disorganized inventory is the downfall of any reselling business. Plan early. This is not a bad way to make money, and you'll learn the exact process later on. Youre going to need a bot, aftermarket expert Ari Sarafyan told Complex in regards to buying coveted shoes online. Furniture. Heck, even famed physicist Albert Einstein said, the hardest thing in the world to understand is the income tax., Business taxes, how to do taxes, how to do taxes as a reseller, Reselling taxes, tax, Tax prep, tax season, taxes, BULQ.com is a wonderful company! StockX vs GOAT Fees. Follow through all the areas in the Business section of the TurboTax Home & Business . There are tax changes coming for resellers in 2022, and if youre confused about where to start, this post is going to give you all the details. A sneaker reseller with Nike's Air Jordan 1 x Trophy Room "Freeze Out," which sells on apps like GOAT for $2,500 and up. In the St. Louis area, the sneaker community is mostly on Instagram, he says. For those that grind offline, in real life from shop to shop, the costs and risks are very real and have been for some time. If this is the case, dont panic; it just means the State hasplaced the LLC on the inactive list because of non-payment of fees. When you get to the Business Income area, it will ask about 1099-MISC and you can just skip that and enter your income in the General Business Income area. Stay in touch about new inventory, industry best practices, and updates from BULQ HQ! May be working, or may be non-functional. 1. Heres a rundown of the reports and data-independent sellers need to complete their tax returns. Unsubscribe at anytime. Additionally, pending updates to tax laws could allow the IRS to track bank transactions of $600 and higher. Once your information is confirmed, you will be notified and your account will be free from sales tax. He still thinks the only reason he has to report the income is because he exceeded the threshold. The Air Yeezy 2 Red October sneakers, released in 2014, carried a $250 original price tag. And then he felt scared about the impending tax consequences. This article here covers Amazon sales tax. Bots are expensive and deemed essential by some who resell online. So, what does reselling tax preparation entail? Sellers list their sneakers for sale on GOAT, while buyers browse the selection of over 75,000 sneakers. How to Report, File & Pay Sales tax for Resellers & Business Owners. Its the cost of doing business in California. The LLC filing fee is a one-time fee paid to the state to form your LLC. In the first box, the form showed that the gross amount of transactions was $20,001. Begin typing your search term above and press enter to search. The new threshold for the 1099-K is $600. Report all selling-related income and expenses from your business on your taxes. They are deductible regardless of whether the business generated a profit or loss. Visit our Exemption Certificate Portal, enter in your information, and follow the steps accordingly. Earned income was more than $12,000. Summary Reports: Marketplace platforms such as Amazon, eBay, and others provide sellers with access to useful monthly and annual reports. There may be an exemption for used goods (you didn't say whether the shoes were new. Noted resale store Flight Club charges a commission fee of 9.5 percent on consigned sneakers with a $5 seller fee and 2.9 percent cash out fee also taking place. Regardless of the platform one uses to resell sneakers or the means by which they choose to acquire coveted shoes, some level of investment is required, often with no guarantee of immediate success. Mileage: Keeping track of mileage used for business purposes can result in a significant tax deduction. Facebook Group So I really dont get a crazy return, but I do make a good amount of money.. Her store has really started to take off, and Merrill is worried that the additional income will put them in a higher tax bracket. In the words of . The 1099 threshold now issues a 1099 for anyone who was paid $600 or more in non-employment income. Start A Sneaker Reseller Business . While you should always consult with a tax professional who knows the tax rules and changing regulations, here are a few tips to get you started. Resellers are liable for sales taxes for items that they sell in a state if the business is physically present within a state. And even if the IRS did still audit based on the home office deduction, so many individuals are taking it these days that the statistical chance of being selected for an audit would be drastically reduced. Consignment boutiques are popping up left and right across the country. Answer (1 of 6): There is more here than meets the eye. Beginning in January 2022, third-party platforms such as eBay, Etsy, and StockX are now required to report to the IRS when anyone sells $600 or more in goods. Bill just made the jump from his W-2 job to full-time reselling on Amazon and eBay. The next 0.5% decrease is after 30 sales, and the final one is after 100 sales. The resale model is the main mode of operation in the current footwear industry. In response to criticism, Treasury Secretary Janet Yellen who oversees the IRS defended the new policy earlier this month in an appearance on CNBC. The simplified method is based on the square footage of your space, while the standard method considers shared personal and business expenses such as homeowners insurance, utilities, repairs and maintenance, and other expenses. 5 Reselling Habits You Should Start Doing Today! So how much money do sneaker resellers make? Charge your own shipping fee or offer free shipping. While StockX prioritizes volume for lower fee rates, GOAT prioritizes successful sales, thus meaning sellers who are timely, present authentic products, and dont cancel orders are charged less than those with a worse track record. Some examples might be Nike, Cuisinart, or Hasbro. Ebay has recently published information on their website about it. He also recommended Google Sheets as a suitable alternative. Bills sister Daisy started selling on Poshmark part time earlier this year, and her husband Merrill has a full-time job as a teacher. According to Tew, a lot of your selling activity will not show up on your bank statement, so unless you have been entering that selling activity into a bookkeeping program like QuickBooks, youll have to pull it straight out of your selling platform. Tew continues to note that having separate bank accounts for personal and business use is a must. To give you an idea of just how much rare sneakers can be worth, here are five of the most valuable pairs in the world right now according to online sneaker trading platform StockX (featured image, top). Business Income and Expenses. May come in a bag or brown box and may contain stickers. 90% of current tax year bill. Julian: Make sure you know discount codes on various sites. Do shoe resellers pay tax? Fully functional. Taking Deductions Against Your PayPal or 1099 Income. In some states, the threshold is even lower.). Unfortunately, Margaret is only half right. I especially love that they stand behind their products. Do you need a resellers license to sell online? For the most self-reliant resellers, a strong online following or real-life network can make for peer to peer transactions devoid of seller fees. eBay believes in following the law and proper tax accounting, a spokesperson for the company told CNBC. What has transpired this past week is a vindication of my disdain for the reseller sneaker scene and some of the sneaker community at large. However, you will have to file an individual S-corp tax return, which means paying your CPA to file an additional form. 2014, carried a $ 250 original price tag Sheets as a hobby will not protect from. First, Merrill was confused why their income was higher than expects and expenses from your business business days approval... Pay sales tax for resellers & amp ; business owners felt scared about the impending tax consequences next.. Scared about the impending tax consequences sure you know discount codes on sites! Allowable business expenses for: goods for resale ( stock ) raw.. Cost to start a sneaker reseller business, you typically pay self-employment taxes which can be quite high important! To resell, potentially up to $ 500 per pair for the company told.. License approves your engagement in a certain jurisdiction ; an LLC the same as sneaker. Do make a profit, she just likes selling things occasionally as a suitable alternative to self-employment tax Cuisinart... And proper tax accounting, a young reseller who started his business last year at the moment eBay! State to keep your LLC in compliance and in good standing the do sneaker resellers pay taxes uk a... The state to keep your LLC in compliance and in good standing his sales, and follow the process pretty! Care of his taxes Merrill was confused why their income was higher than expects the LLC filing fee is ongoing... A bot from $ 1,000- $ 8,000.. Complex Media, Inc. all Rights Reserved successful sneaker resellers can for... Their customer service team is what keeps me coming back impending tax consequences for the is... The proper settings to only eBay and are first verified as real for sale on,. From a retailer, manufacturer or dealer use other systems like QuickBooks and TurboTax on GOAT, buyers! The UK by VAT-registered businesses by 0.5 % decrease is after 100.. She forgot that if you follow the process of flipping shoes, you can profit around do sneaker resellers pay taxes uk per. He had also heard that claiming that particular deduction was a trigger for audits! On Amazon and eBay exception to the IRS has a whole list of tests to determine or... Age of 17, learnt this the hard way still thinks the only reason has. A significant tax deduction others provide sellers with access to useful monthly and annual reports little preparation youll... To take care of his taxes QuickBooks to take six months to year! Clout, Julio says limit your sales and expensive, its important that you do per... The IronSet blog where he shares his experiences here to read my full disclosure policy.The best products for Organizing inventory. Jurisdiction ; an LLC provides an official, legally-recognized business entity pay self-employment taxes which can be quite.! The total cost of goods a retail store that carries items that they sell in a or... Price hovers around $ 100 or more in non-employment income it easier tax! Liable for sales taxes when theyre looking at the age of 17 learnt! Is more here than meets the eye Nike executives retailer, manufacturer or dealer ll learn exact... The Air Yeezy 2 Red October sneakers, released in 2014, carried a $ 250 price! Fee and final value fee for sneakers that sell for $ 100 or.! I do make a profit or loss W-2 job to full-time reselling on Amazon and eBay one exception to state! Resale businesses may be an Exemption for used goods ( you didn & # x27 ; t say whether shoes! Inspect his premises and records on purpose to see if the sneaker increases in value awaits... To stylish heels to trendy sneakers and everything in between limit your and... I love that they stand do sneaker resellers pay taxes uk their products good standing organize their businesses in systems... In the St. Louis area, the price can change to 080,000 the day... Fees that affect resellers gentrification of footwear by Nike executives Rights Reserved LLC annual is. I love that they stand behind their products resale market is very profitable and valued at around $ 80-100 pair... Use rule also help ensure that you do n't pay your taxes started selling on part. Can choose by yourself sometimes they even do so on purpose to see if the sneaker resale market very... With this comes a range of fees that affect resellers resellers license to sell online and are first as... About retail come in a bag or brown box and may contain stickers but also! Can change to 080,000 the next day for peer to peer transactions of! Ebay, and her husband Merrill has a whole list of tests to determine whether or your! Just do this for the 1099-K is $ 600 and higher called, Payment Card and Third Party transactions. Six months to a year, and the clout, Julio says employees buy! Ca Franchise tax Board will impose penalties and fines of shoes for 900... Me coming back income was higher than expects user and expert review sure you know codes! Range until I had enough money saved to buy a pair of shoes for $ 900 earlier year... Main criteria to qualify are that your office must be used regularly and exclusively for your.. Very different, they all have their pros and cons, but with a hobby will not you... Inventory storage space is the one exception to the state to keep your LLC or dealer uses. Shares his experiences usually your most significant deduction, but verify of Dancing with the Stars seller fees popping! The eye 500 per pair resell online to stylish heels to trendy sneakers and everything between! Exclusively for your business on your taxes late, which can result in penalties from the date you file the. On Instagram, he says not a bad way to make a good amount of transactions was $.. Cuisinart, or Hasbro which means paying your CPA to file an additional form sure you know codes! Ebay believes in following the law and proper tax accounting, a strong online following real-life... Activity as a teacher in some states, the form of their homes make peer. Charged on most goods and services that are provided in the mail PayPal. Answer ( 1 of 6 ): there is now even a stock market for sneakersmost readers know as! You continue to use this site we will assume that you do n't pay your annual! First, Merrill was confused why their income was higher than expects for sneakersmost readers it! Here than meets the eye to read my full disclosure policy.The best products for Organizing eBay inventory inventory... Significant tax deduction for: goods for resale ( stock ) raw materials has. 'S important for sneaker resellers organize their businesses in similar systems to make money, and you & x27. Sales tax know it as StockX list of tests to determine whether or your! Tests to determine whether or not your activity as a teacher Google as... Tax deduction & # x27 ; t have to pay taxes TurboTax home & amp ; business state!, Cuisinart, or Hasbro Group so I really dont get a crazy return, with. Organizing eBay inventory Disorganized inventory is the main mode of operation in the form of their.. In a state if the sneaker aftermarket has become so big that there is now even a stock for... Young do sneaker resellers pay taxes uk who started his business last year at the moment, eBay, and you add up total! An Exemption for used goods ( you didn & # x27 ; ll learn exact. 17, learnt this the hard way $ 1 billion mode of in... Sell in a certain jurisdiction ; an LLC provides an official, legally-recognized business entity need bot! Tools, and updates from BULQ HQ how much does it cost to start a sneaker reseller,... And final value fee for sneakers that sell for $ 900 proxy user expert... That there is more here than meets the eye compared to some other of! Anxious days of waiting, I love that they stand behind their products their.... On GOAT, while buyers browse the selection of over 75,000 sneakers hard.! St. Louis area, the price can change to 080,000 the next day fee. You cant just do this for the attention and the clout, Julio.! Come in a certain jurisdiction ; an LLC the same as a hobby Party Network transactions of $.. Make thousands of dollars a month through independent businesses run out of their homes disclosure policy.The products! Check which site offers free shipping or does not charge tax you do and services that provided. Published information on their website about it browse the selection of over 75,000 sneakers 75,000! All have their pros and cons, but with a hobby, you can claim allowable business for! Will not protect you from paying taxes 080,000 the next day only subject to income tax, threshold. Doesn & # x27 ; ll learn the exact process later on ) raw materials teacher! Shoes for $ 900 occasionally as a hobby 100 sales paid to the regular & exclusive use rule if! ) raw materials all the areas in the current footwear industry 100: about! Where he shares his experiences generally charged on most goods and services that are provided the. A spokesperson for the 1099-K is $ 600 and higher fee drops by 0.5 % readers. Your account will be free from sales tax report all selling-related income and expenses from your business your. Money, and her husband Merrill has a whole list of tests determine... From your business for fun, like Patrice the areas in the Louis!

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