DIVISION 2. OTHER TAXES 6001-60709›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 3. The Use Tax 6201-6249›ARTICLE 3. Presumptions and Resale Certificates 6241-6249

§ 6242

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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.

(Amended by Stats. 1966, Ch. 2.)

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California Revenue and Taxation Code

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