Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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475.0000 RESALE CERTIFICATES—Regulation 1668

Annotation 475.0050

475.0050 Fax-Facsimile Transmissions. A FAX transmission contains sufficient indication of authenticity, e.g., telephone number of sender, date and time of transmission—to be acceptable in place of the original document. In recognition of current business practice as modified by advances in technology, faxed copies of resale certificates provided in support of nontaxable sales for resale will be administratively accepted. A faxed resale certificate will be considered valid only if the certificate contains the information required by Regulation 1668. The faxed resale certificate must also contain, either on the document itself or on the standard cover sheet, the date and time of transmission and the telephone number of the sender. 12/10/90.