Subject


The subject areas of the rule development workshop are the availability of the Annual Resale Certificate through a secure link on the Department’s website; the removal of the requirement that a taxpayer must sign his or her Annual Resale Certificate; the removal of the requirement of obtaining a signed statement on a written proof of sale; clarification as to when an Annual Resale Certificate may be accepted by a dealer in lieu of tax; and a technical change for the time period in which Department operators are available.