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.

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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.

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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.

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Effect on Other Documents: Rescinds Ruling 89-256 in total.

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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. 

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