BlackletterCalifornia law

Revenue and Taxation Code § 6242

ARTICLE 3. Presumptions and Resale Certificates

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

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.