Ezel / Tax Rulings / TX
TX 8905L0934B01 Sales and/or Use Tax (State,Local,MTA) 1989-05-05

Could Texas sellers accept resale and exemption certificates sent by fax?

Short answer: Yes. The internal memo said faxed certificates were acceptable if they were currently dated, valid, and properly completed.

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This page answers the general question as of 1989. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1989
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 NOT a taxpayer-specific letter ruling. It is an internal Texas Comptroller of Public Accounts audit memorandum published on the State Tax Automated Research (STAR) system for reference. It does not carry letter-ruling reliance protection under 34 Tex. Admin. Code Rules 3.1 and 3.10 and is included only as a historical record of 1989 audit guidance. It may no longer reflect current law, technology, or Comptroller policy. 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

Texas audit staff were told that sellers could accept resale certificates and tax-exemption certificates transmitted by fax.

The faxed certificate still had to bear a current date and be valid and properly completed.

Common questions

Was an original paper signature required under this 1989 guidance? No.

Did any faxed form qualify automatically? No. The certificate still had to be current, valid, and complete.

Source

Original ruling text

BOB BULLOCK
INTEROFFICE COMPTROLLER OF
MEMORANDUM PUBLIC ACCOUNTS

DATE: May 5, 1989

FILE: AM 1383

TO: All Audit Managers and Auditors

FROM: Joe Vogel

SUBJECT: EXEMPTION CERTIFICATES/Via Fax Machine

In a recent news release under the "Ask Bob Bullock" format the
following question was asked:

"Our business receives many tax exemption certificates via fax
machine. Is a fax copy sufficient for our tax exemption files
or must we have an original signature on file?"

The answer given was: "You may accept resale certificates and tax
exemption certificates that are sent to you by fax machine. The
certificates must have a current date, be valid and properly
completed."

Please pass this information on to all auditors.

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