Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales And Use Tax Law

CHAPTER 3. THE USE TAX

Article 3. Presumptions and Resale Certificates

Section 6246

6246. Presumption of purchase from retailer. It shall be further presumed that tangible personal property shipped or brought to this State by the purchaser was purchased from a retailer on or after July 1, 1935, for storage, use, or other consumption in this State.

History.—Stats. 1943, p. 2455, operative July 1, 1943, added former provisions of Section 6245.