First you need a resale certificate and a valid resale certificate. What constitutes a valid resale certificate is described in regulation 1668 but basically it’s going to be any document, and that’s key, it’s any document, there’s no specific form, but it needs to contain the five essential elements. One would be the name and address of the purchaser, the description of the property being purchased for resale, the seller’s permit number of the seller as long as they have one. There would be some reason as to why they might not have a resale certificate number. It needs to have the signature and it needs to have a date of execution.