2014 Kentucky Revised Statutes
CHAPTER 139 - SALES AND USE TAXES
139.280 Contents and form of certificate.

Download as PDF 139.280 Contents and form of certificate. (1) (2) (3) The resale certificate shall: (a) Be signed by and bear the name and address of the purchaser; (b) Indicate the number of the permit issued to the purchaser; (c) Indicate the general character of the tangible personal property or digital property sold by the purchaser in the regular course of business. The certificate shall be substantially in a form as the department may prescribe. A signature shall not be required if the purchaser provides the retailer with an electronic resale certificate. Effective:July 1, 2009 History: Amended 2009 Ky. Acts ch. 73, sec. 9, effective July 1, 2009. -- Amended 2005 Ky. Acts ch. 85, sec. 415, effective June 20, 2005. -- Amended 2003 Ky. Acts ch. 124, sec. 15, effective July 1, 2004. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 28, effective February 5, 1960.