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This publication is rescinded by AN 2005(11)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