ARTICLE 3. Presumptions and Resale Certificates [6091. - 6095.]

Article 3 added by Stats. 1941, Ch. 36.

§§ 6091–6095 · 9 sections

• § 6091 For the purpose of the proper administration of this part and to prevent evasion of the sales tax it shall be presumed that all gross receipts are subject to…
• § 6092 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…
• § 6092.1 Notwithstanding any other provision of law, any person, other than a person exempt from payment of use tax in accordance with Section 6352, who leases mobile…
• § 6092.5 (a) Every qualified person making any sale of a mobilehome or commercial coach required to be registered annually under the Health and Safety Code, or of a…
• § 6093 The certificate shall be signed by and bear the name and address of the purchaser, shall indicate the number of the permit issued to the purchaser, and shall…
• § 6094 (a) If a purchaser who gives a resale certificate makes any use of the property other than retention, demonstration, or display while holding it for sale in…
• § 6094.1 If a purchaser acquires property in a transaction described in subdivision (a) of Section 6006.5 and leases such property, the purchaser may elect at the time…
• § 6094.5 Except as provided in Sections 6012.8 and 6012.9: (a) Any person, including any officer or employee of a corporation, who gives a resale certificate for…
• § 6095 If a purchaser gives a certificate with respect to the purchase of fungible goods, or purchases those goods for resale in the regular course of business, and…