Section 139.280 - Contents and form of certificate(1) 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, digital property, or services sold by the purchaser in the regular course of business.(2) The certificate shall be substantially in a form as the department may prescribe.(3) A signature shall not be required if the purchaser provides the retailer with an electronic resale certificate.Amended by 2019 Ky. Acts ch. 151,§ 23, eff. 3/26/2019.Effective:7/1/2009
Amended 2009, Ky. Acts ch. 73, sec. 9, effective7/1/2009. -- Amended 2005, Ky. Acts ch. 85, sec. 415, effective 6/20/2005. -- Amended 2003, Ky. Acts ch. 124, sec. 15, effective 7/1/2004. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 28, effective 2/5/1960.