California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 1. SALES AND USE TAXES |
Chapter 2. The Sales Tax |
ARTICLE 3. Presumptions and Resale Certificates |
Section 6092.
Latest version.
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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.)