California § 6421 - If a purchaser certifies in writing to a seller that the property purchased will
Full text of California Public Contract Code - PCC § 6421 — If a purchaser certifies in writing to a seller that the property purchased will, with citation guidance and answers to common questions.
§ 6421. If a purchaser certifies in writing to a seller that the property purchased will
(a) If a purchaser certifies in writing to a seller that the property purchased will be used in a manner or for a purpose entitling the seller to regard the gross receipts from the sale as exempted by this chapter from the computation of the amount of the sales tax, and uses the property in some other manner or for some other purpose, the purchaser shall be liable for payment of sales tax as if he were a retailer making a retail sale of the property at the time of such use, and the cost of the property to him shall be deemed the gross receipts from such retail sale. The certificate shall relieve the seller from liability for the sales tax only if it is taken in good faith. (b) For purposes of this section, âuseâ is the same as defined in Section 6009 without the exclusion defined in Section 6009.1.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 6421
What does Public Contract Code - PCC § 6421 cover?
Section 6421 ("If a purchaser certifies in writing to a seller that the property purchased will") is part of the Public Contract Code - PCC, the codified statutory law of California. 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 California § 6421?
A common citation format is "Public Contract Code - PCC § 6421" (California). 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 California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 6421 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California 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 California.