Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 6092 — Presumptions and Resale Certificates
Cal. Rev. & Tax. Code § 6092
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 6092 — Presumptions and Resale Certificates is in force in the current edition of the Code, and nothing recorded condemns it.
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.