(1) The department shall not promulgate any administrative regulation or policy, either written or unwritten, whose provisions are more stringent than KRS 139.270 regarding the acceptance of resale certificates, exemption certificates, agriculture exemption license numbers, Streamlined Sales and Use Tax Agreement Certificates of Exemption, and direct pay authorizations. (2) It shall be mandatory upon the department during any audit process to honor resale certificates, exemption certificates, agriculture exemption license numbers, Streamlined Sales and Use Tax Agreement Certificates of Exemption, and direct pay authorizations when executed according to KRS 139.270 and any administrative regulation promulgated by the department concerning direct pay authorizations.
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