California Revenue and Taxation Code ARTICLE 3 - Presumptions and Resale Certificates

• Section 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...
• Section 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...
• Section 6092.1.
  Notwithstanding any other provision of law, any person, other than a person exempt from payment of use tax in accordance with Section 6352, who leases...
• Section 6092.5.
  (a) Every qualified person making any sale of a mobilehome or commercial coach required to be registered annually under the Health and Safety Code, or of...
• Section 6093.
  The certificate shall be signed by and bear the name and address of the purchaser, shall indicate the number of the permit issued to the...
• Section 6094.
  (a) If a purchaser who gives a resale certificate makes any use of the property other than retention, demonstration, or display while holding it for sale...
• Section 6094.1.
  If a purchaser acquires property in a transaction described in subdivision (a) of Section 6006.5 and leases such property, the purchaser may elect at the...
• Section 6094.5.
  Except as provided in Sections 6012.8 and 6012.9:(a) Any person, including any officer or employee of a corporation, who gives a resale certificate for property which...
• Section 6095.
  If a purchaser gives a certificate with respect to the purchase of fungible goods, or purchases those goods for resale in the regular course of...

Last modified: October 22, 2018