3.04.340: RESALE CERTIFICATE; EFFECT:
The certificate relieves the person selling the property from the burden of proof only if taken in good faith from a person who is engaged in the business of selling tangible personal property and who holds the permit provided for by Sections 3.04.140 through 3.04.240 of this Chapter, and who, at the time of purchasing the tangible personal property, intends to sell it in the regular course of business or is unable to ascertain at the time of purchase whether the property will be sold or will be used for some other purpose. (Ord. 106 §4(J), 1989)