A large account reseller (LAR) is a label used by Microsoft to identify its largest value-added resellers (VARs).
LARs are authorized by Microsoft to sell licenses to midsize and enterprise accounts through a special volume licensing program that has more generous discounts than Microsoft’s standard licensing program. Generally, LARs work with customer accounts that have 250 or more desktops or users.
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A large account reseller must meet certain sales goals and other requirements as set forth by Microsoft. The exact goals and requirements vary by region and are confidential.