Kentucky Revised Statutes — Title XI (Revenue and Taxation)

KRS 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.

Last amended: Effective: June 27, 2019 History: Amended 2019 Ky. Acts ch. 151, sec. 23, effective June 27, 2019. -- 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. Legislative Research Commission Note (6/27/2019). Section 82 of 2019 Ky. Acts ch. 151 states that the amendments to this sta

Source: official text