Sec. 151.152. RESALE CERTIFICATE: FORM. (a) A resale certificate must be substantially in the form prescribed by the comptroller. (b) A resale certificate must: (1) be signed by the purchaser or contain an electronic form of the purchaser's signature authorized by the comptroller and contain the purchaser's name and address; (2) state the purchaser's tax permit number or that the purchaser's application for a tax permit is pending before the comptroller; and (3) contain a description of the tangible personal property sold, leased, or rented by the purchaser in the regular course of business or transferred as an integral part of a taxable service performed in the regular course of business. (c) A resale certificate from a person engaged in business in the United Mexican States reselling the taxable item in the United Mexican States, in addition to the information required in Subsection (b), must provide: (1) the purchaser's United Mexican States federal identification number; and (2) any other information required by the comptroller.
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