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

• Section 6241.
  For the purpose of the proper administration of this part and to prevent evasion of the use tax and the duty to collect the use...
• Section 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...
• Section 6243.
  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 6243.1.
  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 6244.
  (a) If a purchaser who gives a resale certificate or purchases property for the purpose of reselling it makes any storage or use of the property...
• Section 6244.5.
  (a) Notwithstanding any other provision of law, a lessor of tangible personal property described in Section 17053.49 or 23649, who is the manufacturer of that property...
• Section 6245.
  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...
• Section 6245.5.
  (a) A person qualified under subdivision (b) may issue a certificate to a retailer with respect to the amount of manufacturers’ or importers’ excise tax imposed...
• Section 6246.
  It shall be further presumed that tangible personal property shipped or brought to this State by the purchaser was purchased from a retailer on or...
• Section 6247.
  On and after the effective date of this section, it shall be further presumed that tangible personal property delivered outside this State to a purchaser...
• Section 6248.
  (a) There shall be a rebuttable presumption that any vehicle, vessel, or aircraft bought outside of this state on or after the effective date of this...
• Section 6249.
  A member of the armed services on active duty who purchases a vehicle prior to the effective date of his discharge shall not be subject...

Last modified: October 22, 2018