DIVISION 2. OTHER TAXES 6001-61050›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 2. The Sales Tax 6051-6172›ARTICLE 3. Presumptions and Resale Certificates 6091-6095

§ 6092

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

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.

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

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California Revenue and Taxation Code

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