Section 6092 Of Article 3. Presumptions And Resale Certificates From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 2. >> Article 3.

. 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 provided for in Article 2 (commencing with Section 6066) of this chapter.