Revenue and Taxation Code 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 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.

Source: Section 6242, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=6242.­ (updated Jan. 1, 1966; accessed Jun. 9, 2025).

Last Updated

Jan. 1, 1966

§ 6242’s source at ca​.gov