§ 44-18-25 - Presumption that sale is for storage, use, or consumption – Resale certificate.
SECTION 44-18-25
§ 44-18-25 Presumption that sale is forstorage, use, or consumption – Resale certificate. – It is presumed that all gross receipts are subject to the sales tax, and thatthe use of all tangible personal property is subject to the use tax, and thatall tangible personal property sold or in processing or intended for deliveryor delivered in this state is sold or delivered for storage, use, or otherconsumption in this state, until the contrary is established to thesatisfaction of the tax administrator. The burden of proving the contrary isupon the person who makes the sale and the purchaser, unless the person whomakes the sale takes from the purchaser a certificate to the effect that thepurchase was for resale. The certificate shall contain any information and bein the form that the tax administrator may require.