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California · Through 2026-09-13

RTC § 6242

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 1. SALES AND USE TAXES [6001. - 7176.]
  4. CHAPTER 3. The Use Tax [6201. - 6249.]
  5. ARTICLE 3. Presumptions and Resale Certificates [6241. - 6249.]

The certificate relieves the person selling the property from the duty of collecting the use 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 by Article 2 (commencing with Section 6066) of Chapter 2 of this part.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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