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
6246. Presumption of purchase from retailer. It shall be further presumed that tangible personal property shipped or brought to this State by the purchaser was purchased from a retailer on or after July 1, 1935, for storage, use, or other consumption in this State.
History—Stats. 1943, p. 2455, operative July 1, 1943, added former provisions of Section 6245.