Connecticut State Department of Revenue Services

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AN 2005(11)

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.

Effective Date: Upon issuance.

 
Statutory Authority: Conn. Gen. Stat. §12-410.
 

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. 

AN 2005(11) 
All Taxes
Resale Certificates
Issued: 04/15/2005