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2017 Arizona Revised Statutes
Title 42 - Taxation
§ 42-5022 Burden of proving sale not at retail
Universal Citation: AZ Rev Stat § 42-5022 (2017)
42-5022. Burden of proving sale not at retail
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:
1. 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.
2. The person is exempt from the requirement of a certificate pursuant to section 42-5009, subsection N.
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