Get Boe230

A form BOE-230, General Resale Certificate, can be issued by purchasers when purchasing goods they will resell in the regular course of their business operations. Generally, resale certificates are used: When purchasing finished items for resale.

Issuing a resale certificate allows you to buy items you will sell in your business operations without paying amounts for tax to your suppliers. Generally, if you make three or more sales in a 12-month period, you are required to hold a seller's permit.

When presenting the certificate to the retailer you're buying from, be sure to include the following information: Your name and address. Your California sales tax license number. A description of the item(s) you're purchasing. A statement that the items will be resold. ... Your signature. The date of the purchase.

California: If you receive a sales tax permit in this state, you won't have worry about renewing it unless you sell cigarette and tobacco products. If you do, you'll need to renew that permit on a yearly basis.

California requires registration with the state for a resale certificate. How can you get a resale certificate in California? To get a resale certificate in California, you need to fill out the California General Resale Certificate (CDTFA-230). You will need a valid California seller's permit number.

The best way to verify a resale certificate is to ensure the seller's permit number is current. In California, there are two ways to verify a seller's permit number. You can call the State Board of Equalization at 888-225-5263 or you can use the online Seller's Permit Verification tool.

Exempt certificates and resale certificates are very similar documents with the major difference being that an exemption certificate does not require a taxpayer ID number to be legally valid.

Your permit is valid only as long as you are actively engaged in business as a seller. If you are no longer conducting business, you should return your permit to the CDTFA for cancellation.