Information stored electronically constitutes a valid exemption certificate if the vendor collects the customer’s relevant information during the initial transaction and stores applicable information in its computer system. As part of the initial transaction and for each subsequent transaction thereafter, the vendor directed the customer to read and sign an electronic affidavit displayed on the keypad located at the checkout line. The affidavit is considered an attestation by the customer the purchase is appropriately exempt from sales tax. The customer’s electronic signature, the date of the sale, and an image of the customer’s sales receipt are all electronically stored and available for presentation at any time. (Opinion of the Tax Commissioner, No. 06-0002, Ohio Department of Taxation)