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Additionally, a person misusing a resale certificate for personal gain or to evade the payment of tax is liable, for each purchase, for the tax that would have been due, plus a penalty of 10 percent of the tax or $500, whichever is more.
A form CDTFA-230, General Resale Certificate, can be issued by purchasers when purchasing goods they will resell in the regular course of their business operations.
Sales and Use Tax Forms and Publications Basic Forms. State, Local, and District Sales and Use Tax Return (CDTFA-401-A) (PDF) General Resale Certificate (CDTFA-230) (PDF) Publications. Your California Seller’s Permit; Sales for Resale; Internet Sales; Do You Need a California Seller’s Permit? Labor Charges; Sales Tax Tips
When purchasing items for resale, registered sellers may avoid the sales tax by giving their supplier adequate documentation in the form of a resale certificate. A resale certificate indicates the item was in good faith that the purchaser would resell the item and report tax on the final sale.
Only current period tax forms are available online. For prior period returns and schedules, please contact your local field office. PDF documents may not display properly in all browsers. For best results, please download the form or publication first and then open it in Adobe Acrobat reader. Behind on Your Payment? What You Need to Know.
You can download a PDF of the California General Sales Tax Resale Certificate (Form BOE-230) on this page. For other California sales tax exemption certificates, go here. Tangible products purchased for resale are not subject to California's sales or use tax.
California Sales Tax Exemption / Resale Forms 6 PDFs If you are a retailer making purchases for resale, or need to make a purchase that is exempt from the California sales tax, you need the appropriate California sales tax exemption certificate before you can begin making tax-free purchases.
