KRS 139.280: Contents and form of certificate.

(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.