Arizona § 42-5022 - Burden of proving sale not at retail
Full text of Arizona Arizona Revised Statutes § 42-5022 — Burden of proving sale not at retail, with citation guidance and answers to common questions.
§ 42-5022. Burden of proving sale not at retail
The burden of proving that a sale of tangible personal property was not a sale at retail shall be on the person who made the sale, unless either:
1. The person has taken from the purchaser a certificate signed by and bearing the name and address of the purchaser that the property was purchased for resale in the ordinary course of business and that he has a valid license, with the number thereof, to sell the kind of property purchased.
2. The person is exempt from the requirement of a certificate pursuant to section 42-5009, subsection N.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-5022
What does Arizona Revised Statutes § 42-5022 cover?
Section 42-5022 ("Burden of proving sale not at retail") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 42-5022?
A common citation format is "Arizona Revised Statutes § 42-5022" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 42-5022 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.