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2020 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 1 - SALES AND USE TAXES
CHAPTER 2 - The Sales Tax
ARTICLE 3 - Presumptions and Resale Certificates
Section 6091.
Universal Citation: CA Rev & Tax Code § 6091 (2020)
6091.
For the purpose of the proper administration of this part and to prevent evasion of the sales tax it shall be presumed that all gross receipts are subject to the tax until the contrary is established. The burden of proving that a sale of tangible personal property is not a sale at retail is upon the person who makes the sale unless he takes from the purchaser a certificate to the effect that the property is purchased for resale.
(Added by Stats. 1941, Ch. 36.)
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