Ezel / Tax Rulings / TX
TX 8608L0751A01 Sales and/or Use Tax (State,Local,MTA) 1986-08-20

Was an exemption certificate valid when signed at the start of an exempt job and then photocopied for later use?

Short answer: Yes, if the rest of the certificate was properly completed. The follow-up letter added that each certificate given to a supplier had to show the current date it was issued.

Apply this to your situation

This page answers the general question as of 1986. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1986
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official Texas Comptroller of Public Accounts letter published on the State Tax Automated Research (STAR) system. Letters on STAR can be the basis of a detrimental reliance claim only for the taxpayer to whom the letter was directly issued (see 34 Tex. Admin. Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded. Taxpayer-identifying details are redacted. This summary is informational only and is not legal or tax advice. Consult a licensed Texas tax professional about your specific situation.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page) is the authoritative source for any reliance.

Plain-English summary

The original November 20, 1985 letter approved a procedure in which an exemption certificate was signed at the beginning of an exempt job and then photocopied. The approval depended on the rest of the certificate being properly completed.

The August 20, 1986 follow-up confirmed that a copied signature remained acceptable but added that the certificate had to contain the current date on which it was issued to the supplier.

Common questions

Could an exemption certificate use a photocopied signature? Yes, under the procedure described.

What else had to be completed? The remainder of the certificate had to be properly completed.

What did the follow-up letter require about the date? The certificate had to show the current date it was issued to the supplier.

Source

Original ruling text

August 20, 1986

Dear ***:

Please refer to the attached letter dated November 20, 1985 regarding
your question about the validity of exemption certificates with a
photocopied signature.

Be advised that the procedure you outlined is acceptable with a copied
signature. However, the exemption certificate must contain the current
date the certificate is issued to a supplier.

If you have any questions or need more information, please call us at
1-800-252-5555 toll free from anywhere in Texas. The regular number is
512/463-4600. You may write us at the Tax Administration Division.

Sincerely,

Tax Policy Section
Tax Administration Division

November 20, 1985

Dear ***,

Thank you for your letter of November 12, 1985 concerning the validity of
an exemption certificate which has been signed at the beginning of an
exempt job and photocopied thereafter.

The procedure you have outlined is acceptable provided the remainder of
the certificate is properly completed.

This opinion is based on the facts presented. If there are additional or
different facts, the opinion may change.

If you have any questions or need more information, please call me at
1-800-252-5555 toll free from anywhere in Texas. The regular number is
512/463-4600. You may write me at the Tax Administration Division.

Sincerely,

Tax Policy Section
Tax Administration Division

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