A resale exemption certificate that used a customer’s 9-digit federal employer identification number (FEIN) in the Virginia retail sales and use tax certificate of registration number space rather than the 15-digit registration number issued by the Department of Taxation was determined to be acceptable because it was correct in all other respects. The use of a FEIN on a Virginia resale certificate of exemption does not invalidate the good faith acceptance of the certificate so long as no other deficiencies are found on the certificate. The 15-digit Virginia registration number includes the FEIN and so this was deemed to be acceptable. (Ruling of Commissioner, P.D. 13-132, Virginia Department of Taxation, July 8, 2013)