There are three resonance structures of the sulfate ion.A resonance structure can be written where the formal charge on sulfur is 0.

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This is true. One of the resonance structures of sulfate ion has a formal charge of 0 on sulfur, where two of the oxygen atoms have a double bond with sulfur and the other two atoms have single bonds and a negative charge. This is because sulfur has six valence electrons and is surrounded by four oxygen atoms, leading to an expanded octet. The resonance hybrid of all three structures shows that the formal charge on each atom is equal to zero.

There Are Three Resonance Structures of the Sulfate Ion