California General Sales Tax Resale Certificate
A sales tax exemption certificate can be used by businesses (or in some cases, individuals) who are making purchases that are exempt from the California sales tax. 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. That means if you are a reseller or if you are purchasing wholesale products to use in your retail business, you do not need to pay taxes on them. Taxes will be paid when the items are resold. All you need is a certificate from the buyer showing that the product is being purchased for resale.
General Sales Tax Resale CertificateBOE-230 (7-02) STATE OF CALIFORNIA GENERAL RESALE CERTIFICATE BOARD OF EQUALIZATION California Resale Certificate I HEREBY CERTIFY: 1. I hold valid sellers permit number: 2. I am engaged in the business of selling the following type of tangible personal property: 3. This certificate is for the purchase from listed in paragraph 5 below. of the item(s) I have [Vendors name] 4. I will resell the item(s) listed in paragraph 5, which I am purchasing under this resale certificate in the form of tangible personal property in the regular course of my business operations, and I will do so prior to making any use of the item(s) other than demonstration and display while holding the item(s) for sale in the regular course of my business. I understand that if I use the item(s) purchased under this certificate in any manner other than as just described, I will owe use tax based on each items purchase price or as otherwise provided by law. 5. Description of property to be purchased for resale: 6. I have read and understand the following: For Your Information: A person may be guilty of a misdemeanor under Revenue and Taxation Code section 6094.5 if the purchaser knows at the time of purchase that he or she will not resell the purchased item prior to any use (other than retention, demonstration, or display while holding it for resale) and he or she furnishes a resale certificate to avoid payment to the seller of an amount as tax. 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. NAME OF PURCHASER SIGNATURE OF PURCHASER, PURCHASERS EMPLOYEE OR AUTHORIZED REPRESENTATIVE PRINTED NAME OF PERSON SIGNING TITLE ADDRESS OF PURCHASER DATE TELEPHONE NUMBER
Document Title: Microsoft Word - 230-6-02.doc
Extracted from PDF file ca-boe-230.pdf, last modified April 2014
More about the California General Sales Tax Resale Certificate
This ia a Resale Certificate, which is a special type of sales tax exemption certificate intended for use by businesses or individuals who are purchasing goods which will be resold. Since sales taxes are meant to be paid by the end consumer of the goods, resellers and dealers are allowed to purchase their inventory of goods for resale tax-free.
Other California Sales Tax Certificates:
SalesTaxHandbook has an additional five California sales tax certificates that you may need.
While we do our best to keep our list of California Sales Tax Exemption Certificates up to date and complete, we cannot be held liable for errors or omissions. Is the BOE-230 form on this page out-of-date or not working? Please let us know and we will fix it ASAP.