Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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475.0000 RESALE CERTIFICATES—Regulation 1668

Annotation 475.0112

475.0112 Liability for Sales Tax. The failure to take a timely resale certificate for the sale of tangible personal property in California makes the seller liable for the payment of sales tax regardless of any written statements subsequently obtained from the buyer alleging his resale of the property without prior use or alleging his self-reporting and payment of the use tax on the purchase, if such statements are found to be false. The making of such statements does not make the buyer liable for use tax unless the applicable tax was use tax in the first place, and then the buyer would be liable regardless of whether or not such statements were made. 1/10/78. (Am. 2002–2).