Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2022
Sales And Use Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 3. The Use Tax
Article 3. Presumptions and Resale Certificates
6242. Effect of certificate. The certificate relieves the person selling the property from the duty of collecting the use tax only if taken in good faith from a person who is engaged in the business of selling tangible personal property and who holds the permit provided for by Article 2 (commencing with Section 6066) of Chapter 2 of this part.
History—Stats. 1966, p. 176, in effect July 1, 1967, substituted "the duty of collecting the use tax" for "the burden of proof", added reference to section 6066, and deleted the last clause providing "and who, at the time of purchasing the tangible personal property, intends to sell it in the regular course of business or is unable to ascertain at the time of purchase whether the property will be sold or will be used for some other purpose."