Retailer's Acceptance of Faxed Copies of Resale Certificates
Purpose: This Announcement provides information about the position of the Department of Revenue Services (DRS) regarding retailers’ acceptance of faxed copies of resale certificates and, in doing so, rescinds Ruling 89-256.
DRS’ Prior Position: Prior to issuing this Announcement, DRS articulated in Ruling 89-256 that retailers may accept a faxed copy of a resale certificate at the time an order is taken from a customer purchasing tangible personal property for resale in the regular course of business, provided the signed original resale certificate is furnished immediately, such as through the mail, after the purchase.
DRS’ Current Position: DRS’ practice has been and will continue to be that retailer may accept a faxed copy of a properly completed resale certificate at the time an order is taken from a customer purchasing tangible personal property for resale in the regular course of business without being required to subsequently accept a signed original resale certificate.
Effect on Other Documents: Rescinds Ruling 89-256 in total.
Effect of This Document: Announcements alert taxpayers to new developments (other than newly enacted or amended Connecticut or federal laws or newly released judicial decisions), including new administrative positions, policies, or practices.
For Further Information: Call DRS during business hours, Monday through Friday:
1-800-382-9463 (in-state), or
860-297-5962 (from anywhere)
TTY, TDD, and Text Telephone users only may transmit inquiries anytime by calling 860-297-4911.
Forms and Publications: Forms and publications are available anytime by:
Internet: Preview and download forms and publications from the DRS Web site at www.ct.gov/DRS
Telephone: Call 860-297-4753 (from anywhere), or 1-800-382-9463 (in-state) and select Option 2 from a touch-tone phone.
Paperless Filing Methods (fast, easy, free, and confidential):
For business returns: Use Fast-File to file sales and use taxes, business use tax, room occupancy tax, estimated corporation business tax, business entity tax, or withholding tax returns over the Internet. Visit the DRS Web site at www.ct.gov/DRS and click on File/Register OnLine.
For resident income tax returns: Use WebFile to file personal income tax returns over the Internet. Visit the DRS Web site at www.ct.gov/DRS and click on File/Register OnLine.
DRS E-News Service: Get connected to the latest news from DRS. Receive notification by e-mail of changes to legislation, policies, and procedures. DRS E-News is easy to sign up for – visit www.ct.gov/DRS and follow the directions. Subscription services are available for employer’s withholding tax, Fast-File information, Alerts, News – Press Releases, and Top 100 Delinquency List.