Scam Alert: The DRS is alerting taxpayers to a new scam where scammers are impersonating DRS by sending fraudulent text messages. For more information, see TSSB 2025-6.

This information is not current and is being provided for reference purposes only


This publication is rescinded by AN 2005(11)

 

You may accept a faxed copy of a resale certificate at the time an order is taken from a customer who is purchasing tangible personal property for resale in the regular course of business provided you are immediately furnished, e.g., through the mail, with the signed original resale certificate.

LEGAL DIVISION

December 7, 1989