Which of the following describes B2B?

The concept of B2B, or business-to-business, distinctly refers to transactions that occur between two businesses. This type of transaction typically involves wholesale distributors, manufacturers, or service providers supplying their products or services to other businesses rather than to individual consumers. In the context provided, D emphasizes aspects of purchasing that are common in B2B transactions, such as the need for a tax exemption certificate often associated with wholesale purchases.

A transaction between businesses inherently involves B2B activities, while the other options highlight transactions aimed at consumers or involve retail environments, which are characteristics of B2C (business-to-consumer) transactions. Therefore, option A also aligns closely with B2B but lacks the specific context provided in option D regarding tax exemptions and wholesale practices. In summary, option D showcases the specific features prevalent in B2B scenarios, aligning neatly with the context of wholesaling and tax considerations.