{"data":{"id":"us-az/a.r.s.-42-5022","jurisdiction":"us-az","citation":"A.R.S. § 42-5022","heading":"Burden of proving sale not at retail","body":"The burden of proving that a sale of tangible personal property was not a sale at retail shall be on the person who made the sale, unless either:\n\n1. The person has taken from the purchaser a certificate signed by and bearing the name and address of the purchaser that the property was purchased for resale in the ordinary course of business and that he has a valid license, with the number thereof, to sell the kind of property purchased.\n\n2. The person is exempt from the requirement of a certificate pursuant to section 42-5009, subsection N.","path":["Title 42 Taxation"],"source_url":"https://www.azleg.gov/ars/42/05022.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"1b5deee9b115bb3db805f80be3aec812a36762be73413dfc84bf8ee22d11f138","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-42-5021","next":"us-az/a.r.s.-42-5023"},"notice":"GroundRules: Original legal text. Not legal advice."}