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 the tax until the contrary is established. The burden of proving that a sale of tangible personal property is not a sale at retail is upon the person who makes the sale unless he takes from the purchaser a certificate to the effect that the property is purchased for resale.
Cal. Rev. & Tax. Code § 6091
Presumptions and Resale Certificates
Applied in 13 court decisions — leading case 44 Cal. App. 3d 576 - Coast Elevator Co. v. State Board of Equalization (1975)
Most recently applied in 6 Cal. 5th 951 - McClain v. Sav-On Drugs (March 2019)
Added by Stats. 1941, Ch. 36.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.