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 upon the person who made it, unless such 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.