Kentucky Code § KRS 139.280

Contents and form of certificate
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(1) The resale certificate shall: (a) Be signed by and bear the name and address of the purchaser; (b) Indicate the number of the permit issued to the purchaser; (c) Indicate the general character of the tangible personal property, digital property, or services sold by the purchaser in the regular course of business. (2) The certificate shall be substantially in a form as the department may prescribe. (3) A signature shall not be required if the purchaser provides the retailer with an electronic resale certificate.

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