California · Revenue and Taxation Code - RTC
RTC §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 of selling tangible personal property and who holds the permit
What this law says, in plain English
A seller is relieved from sales tax liability when they in good faith accept a certificate from someone with a valid business permit for selling tangible personal property.
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This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.