Section 6242 Of Article 3. Presumptions And Resale Certificates From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 3. >> Article 3.

. The certificate relieves the person selling the property from the duty of collecting the use 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 by Article 2 (commencing with Section 6066) of Chapter 2 of this part.