Arizona § 42-5022 Burden of proving sale not at retail

Arizona Statutes

§ 42-5022 — Burden of proving sale not at retail

Arizona·Title 42 Arizona Revised Statutes·Ch. 5 TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES·Art. 1 General Administrative Provisions

The burden of proving that a sale of tangible personal property was not a sale at retail shall be on the person who made the sale, unless either:

1.The person has taken from the purchaser a certificate signed by and bearing the name and address of the purchaser that the property was purchased for resale in the ordinary course of business and that he has a valid license, with the number thereof, to sell the kind of property purchased.

2.The person is exempt from the requirement of a certificate pursuant to section 42-5009, subsection N.

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The burden of proving that a sale of tangible personal property was not a sale at retail shall be on the person who made the sale, unless either:

1. The person has taken from the purchaser a certificate signed by and bearing the name and address of the purchaser that the property was purchased for resale in the ordinary course of business and that he has a valid license, with the number thereof, to sell the kind of property purchased.

2. The person is exempt from the requirement of a certificate pursuant to section 42-5009, subsection N.

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