What information must a resale certificate include?
The certificate may be in any form, such as a note, letter, or memorandum. However, the certificate must contain the following information: • The name and address of the purchaser. • The number of the seller’s permit held by the purchaser (if the purchaser is not required to have a seller’s permit, see note below). • A description of the property to be purchased. • A statement that the described property is being purchased for resale. The certificate must contain words that state the property will be resold or is for resale. The use of words such as nontaxable or exempt or similar terms is not acceptable. • The date of the document. • The signature of the purchaser or someone approved to act in his or her behalf. The Board of Equalization does not furnish resale certificate forms. However, certificates are available in many office supply and stationery stores (you should ensure that the certificates are designed to provide the required information noted above). The Board-approved form
Related Questions
- Can an individual tavern owner bring a resale certificate into a grocery store and purchase alcohol/beer exempt from sales tax if their tavern ran out of an item?
- Can a Connecticut business use a resale certificate to purchase goods and services for use by the business?
- What is a Resale Certificate or Public Offering Statement?
