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Ezel / Tax Rulings / TX
TX 8607L0749C01 Sales and/or Use Tax (State,Local,MTA) 1986-07-17

Could a direct-payment exemption certificate be reproduced with the controller's signature already on it?

Short answer: Yes. The controller's signature could be reproduced, but the vendor's name and the certificate's issue date had to be completed when the certificate was actually issued to that vendor.

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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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

A direct-payment exemption certificate could be reproduced with the controller's signature already on it.

The vendor's name and the date of issuance could not be preprinted or reproduced. Those fields had to be completed when the certificate was issued to a particular vendor.

Common questions

Could the controller's signature be reproduced? Yes.

Could the vendor's name be reproduced in advance? No.

When did the date have to be added? When the certificate was issued to the vendor.

Source

Original ruling text

July 17, 1986

Dear ***:

Thank you for your letter regarding direct payment exemption certificates.

It is acceptable to issue vendors a direct payment exemption certificate that
has been reproduced with the Controller's signature. However, the vendor's
name and issuance date cannot be reproduced. These items must be completed
when the certificate is issued to a vendor.

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

Please feel free to contact us if you have additional questions. You may write
us, call toll free 1-800-252-5555 from anywhere in Texas.

Sincerely,

Tax Policy Section
Tax Administration Division

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