English to French Bus/Financial Law (general)

"SELLER shall provide and make available to BUYER any information regarding out-of-state or out-of-country sales or use of services, resale certificates, materials or equipment, or information reasonably requested by BUYER to allow BUYER to apply for a refund with the government in the Territory of any taxes included on an invoice from SELLER".

Je n'arrive pas bien à savoir à quoi sont reliés "materials and equipment" ("out-of-state or out-of-country" ?).

Merci par avance pour votre aide.