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.

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.