California § 6091. 6091. (Added by Stats. 1941, Ch. 36.)

California Statutes

§ 6091. — 6091. (Added by Stats. 1941, Ch. 36.)

California § 6091.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 1.PART 1. SALES AND USE TAXES

Ch. 2.CHAPTER 2. The Sales Tax

Art. 3.ARTICLE 3. Presumptions and Resale Certificates

This text of California § 6091. (6091. (Added by Stats. 1941, Ch. 36.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 6091. (2026).

Text

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.

Legislative History

Added by Stats. 1941, Ch. 36.

View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)

California § 6091., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/6091..