Section 6247 Of Article 3. Presumptions And Resale Certificates From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 3. >> Article 3.
6247
. On and after the effective date of this section, it shall be
further presumed that tangible personal property delivered outside
this State to a purchaser known by the retailer to be a resident of
this State was purchased from a retailer for storage, use or other
consumption in this State and stored, used or otherwise consumed in
this State.
This presumption may be controverted by a statement in writing,
signed by the purchaser or his authorized representative, and
retained by the vendor, that the property was purchased for use at a
designated point or points outside this State. This presumption may
also be controverted by other evidence satisfactory to the board that
the property was not purchased for storage, use, or other
consumption in this State.