RAWD-18 - Cannot Make Tax-Exempt Sales to Business with Closed or Invalid Resale Certificate

The retailer should contact you in writing by no later than the last day of business to notify you that its Certificate of Resale is no longer valid.  Once you are notified of this, you are no longer permitted to make tax exempt sales for resale to that retailer.  If you continue to make any tax-exempt sales to the retailer after you have been notified that the certificate is invalid, you can be held responsible for the tax on those sales.