{"data":{"id":"us-ky/krs-139.280","jurisdiction":"us-ky","citation":"KRS 139.280","heading":"Contents and form of certificate.","body":"(1) The resale certificate shall:\n(a) Be signed by and bear the name and address of the purchaser;\n(b) Indicate the number of the permit issued to the purchaser;\n(c) Indicate the general character of the tangible personal property, digital\nproperty, or services sold by the purchaser in the regular course of business.\n(2) The certificate shall be substantially in a form as the department may prescribe.\n(3) A signature shall not be required if the purchaser provides the retailer with an\nelectronic resale certificate.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=49173","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:31Z","sha256":"cb6b687f70ae080da8262dcb6b14c99a5897a506c60dd542d94448528925cc94","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.270","next":"us-ky/krs-139.290"},"notice":"GroundRules: Original legal text. Not legal advice."}