California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 6242
Official textleginfo.legislature.ca.gov
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.
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