NIGP 95123: Items Purchased for Resale, Exempt

NIGP 95123 Items Purchased For Resale, Exempt, an Item code, covers goods that state and local governments and public entities acquire for resale to the public or other parties, with tax-exempt or similar purchasing status applied. The actual scope of work under this code spans resale inventory across a range of public operations — museum gift shop merchandise, school cafeteria supplies sold to students, transit authority vending machine stock, and other tangible goods purchased in bulk for downstream commercial distribution by public entities. Issuing bodies include state agencies, county governments, municipalities, school districts, and special-purpose districts such as park authorities and cultural institutions; the code serves any public entity that operates a retail or resale function and seeks to leverage tax-exempt purchasing status for cost recovery.

The source material does not include recent state and local contract opportunities posted under this Item code. This signals either light procurement activity under the code or limited public notice visibility in available databases. Without posted solicitations, geographic concentration and representative opportunities cannot be determined from current market activity. Practitioners evaluating this code should monitor state purchasing portals and cooperative purchasing catalogs for retail resale inventory buys from cultural institutions, transit agencies, and school systems; activity may cluster around back-to-office periods or gift-shop seasonal restocking, but no such pattern is evident in available recent records.