139.280 Contents and form of certificate. - Kentucky Statutes

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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 or digital property 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. 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.