Sales Tax Rules and Regulations – Resale Certificates
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 purchase 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 on 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.
Please include your COPY OF THE SALES TAX PERMIT NUMBER, WITH YOUR SIGNATURE AND ADDRESS