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.
Cal. Rev. & Tax. Code § 6092
Presumptions and Resale Certificates
Applied in 3 court decisions — leading case 87 Cal. App. 4th 703 - MODERN PAINT & BODY SUPPLY, INC. v. State Bd. of Equalization (2001)
Most recently applied in 87 Cal. App. 4th 703 - MODERN PAINT & BODY SUPPLY, INC. v. State Bd. of Equalization (March 2001)
Amended by Stats. 1966, Ch. 2.
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.