Contents and form of certificate

(1) The resale certificate shall: (a) Be signed by and bear the name and address of the purchaser; (b) Indicate the number of the permit issued to the purchaser; (c) Indicate the general character of the tangible personal property, digital property, or services sold by the purchaser in the regular course of business. (2) The certificate shall be substantially in a form as the department may prescribe. (3) A signature shall not be required if the purchaser provides the retailer with an electronic resale certificate.