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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 6092.
Universal Citation: CA Rev & Tax Code § 6092 (2020)
6092.
The certificate relieves the seller from liability for sales 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 in Article 2 (commencing with Section 6066) of this chapter.
(Amended by Stats. 1966, Ch. 2.)
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