Revenue and Taxation Code § 6092

ARTICLE 3. Presumptions and Resale Certificates

Current as of September 28, 2026Rev. & Tax. Code, § 6092Official source ↗

Amended by Stats. 1966, Ch. 2.

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.