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2019 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 1 - SALES AND USE TAXES
CHAPTER 3 - The Use Tax
ARTICLE 3 - Presumptions and Resale Certificates
Section 6242.
Universal Citation: CA Rev & Tax Code § 6242 (2019)
6242.
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.
(Amended by Stats. 1966, Ch. 2.)
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