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Sales Tax Rules and Regulations—Resale Certificates
To our customers,
In compliance with the Sale and Use Tax Law, it is necessary that we receive a copy of a signed resale certificate along with the state sale tax permit number form, to show that the merchandise has been purchased for re-sale.
The good faith of the seller will be questioned if he has knowledge of facts, which give rise to a reasonable inference that the purchaser of particular merchandise is not engaged in the business of selling that kind of merchandise.
Under “Description of property to be purchased” there may appear:
- Either an itemized list of the particular property to be purchased for re-sale, or
- A general description of the kind of property to be purchased for re-sale. Such
Certificate is good until revoked in writing.