Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 1. SALES AND USE TAXES [6001 - 7176]
( Part 1 added by Stats. 1941, Ch. 36. ) CHAPTER 2. The Sales Tax [6051 - 6172]
( Chapter 2 added by Stats. 1941, Ch. 36. ) ARTICLE 3. Presumptions and Resale Certificates [6091 - 6095]
( Article 3 added by Stats. 1941, Ch. 36. ) 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 receipts are subject to the tax until the contrary is established. The burden of proving that a sale of tangible personal property is not a sale at retail is upon the person who makes the sale unless he takes from the purchaser a certificate to the effect that the property is purchased for resale.
(Added by Stats. 1941, Ch. 36.)