What is my responsibility in accepting a resale certificate?
You may only accept a resale certificate in good faith from the issuer. The property purchased must be similar to or of the same general character as what you could reasonably assume the issuer would sell. If a service is being purchased, it must either be similar to or of the same general character as what you could reasonably assume the issuer would resell. If a service enumerated in Conn. Gen. Stat. 12-407(2)(i) is being purchased, you must reasonably assume that it will become an integral, inseparable component part of another service enumerated in Conn. Gen. Stat. 12-407(2)(i). You may not accept a resale certificate if you have reason to believe that: • The issuer does not ordinarily sell the types of goods or services purchased; or • The goods or services will not be resold. Example: If an auto repair shop tries to buy a computer using a resale certificate, you should not accept the certificate. You have reason to believe that auto repair shops do not ordinarily sell computers i
