BlackletterCalifornia law

Revenue and Taxation Code § 6242

ARTICLE 3. Presumptions and Resale Certificates

Current as of September 28, 2026Rev. & Tax. Code, § 6242Official source ↗Ask about this

Amended by Stats. 1966, Ch. 2.

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.