Did the company's custom certificate form satisfy Texas resale and exemption certificate requirements?

Plain-English summary

The Comptroller rejected the company's proposed certificate form because it did not contain everything required for Texas resale or exemption certificates.

The letter directed the company to Rule 3.285(a) and (d)(2) for resale-certificate content and Rule 3.287(a) and (f) for exemption-certificate content. It did not identify the particular missing fields in the preserved body.

Common questions

Was the submitted form approved? No.

Which resale-certificate provisions controlled? Rule 3.285(a) and (d)(2).

Which exemption-certificate provisions controlled? Rule 3.287(a) and (f).

What exact fields were missing? The letter did not say.

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/8908L0951D05

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

August 14, 1989

Dear ***:

Thank you for your letter dated July 28, 1989, regarding the
acceptability of
your company's certificate form.

The certificate which you've enclosed with your letter does not meet all
of
the requirements necessary for resale or exemption certificates issued
for
Texas transactions.

I have enclosed a copy of our Rule 3.285 on Resale Certificates. Please
review the rule in its entirety, but specifically refer to sections (a)
and
(d)(2) for content requirements. Also enclosed is a copy of our Rule
3.287
on Exemption Certificates. As you go over this rule, please note that
sections (a) and (f) discuss contents specifically.

For your information, I have included copies of our certificate forms and
the
current Sales Tax Rates in Texas, which is sent to taxpayers every
quarter
with their return forms.

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 our
toll-free
number 1-800-252-5555. The regular number is 512/463-4600. You may
write me
at Tax Correspondence, Comptroller of Public Accounts.

Sincerely,
Sandi Skaggs
Tax Correspondence