The same reporting rules apply. Assuming it is a qualifying resale (i.e. not a first sale), the responsible party must report the sale under section 21. That must include information about the name of the artist (or artists) if known.
The same reporting rules apply. Assuming it is a qualifying resale (i.e. not a first sale), the responsible party must report the sale under section 21. That must include information about the name of the artist (or artists) if known.