Resale exemption certificates: Time is everything

May 13, 2024

Rose-Michele Nardi

Mullins Law Group PLLC

We forgot to get a sale for resale exemption certificate when we sold a truck chassis to a dealer. Can we rely on the sale for resale exemption for Internal Revenue Service Internal Revenue Code Section 4051 FET if the dealer subsequently provides us with an affidavit and supporting sale documentation that the truck chassis was actually resold to an end-user?

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