{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6092","citation":"Rev. & Tax. Code, § 6092","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 1. SALES AND USE TAXES [6001. - 7176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1"},{"name":"CHAPTER 2. The Sales Tax [6051. - 6172.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-2"},{"name":"ARTICLE 3. Presumptions and Resale Certificates [6091. - 6095.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-2/article-3"}],"history":"Amended by Stats. 1966, Ch. 2.","effective":null,"html":"<p>The certificate relieves the seller from liability for sales 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 in Article 2 (commencing with Section <a href=\"/rtc/6066\">6066</a>) of this chapter.</p>","text":"The certificate relieves the seller from liability for sales 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 in Article 2 (commencing with Section 6066) of this chapter.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/presumptions-and-resale-certificates-6092","source":"California Legislative Information bulk export (pubinfo)"}