Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
475.0000 RESALE CERTIFICATES—Regulation 1668
475.0511 Validity of Resale Certificates. A resale certificate is not valid if the name of the purchaser shown on the certificate is other than the purchaser. Also, the signatures of the purchaser, his agent, or employee of the purchaser must be an original signature and not a photocopy. 3/3/89.