California Revenue and Taxation Code Section 6242

CA Rev & Tax Code § 6242 (2017)  

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.)

Last modified: October 25, 2018