CA CDTFA-230 (Formerly BOE-230) 2017-2024 free printable template

The California Resale Certificate is a document that allows a business to purchase items that it will resell without paying sales tax. This document is issued by the California Department of Tax and Fee Administration and is required for businesses to avoid paying sales tax on items that they will resell.

Businesses that are engaged in selling or leasing tangible personal property in California are required to file a California Resale Certificate with the California Department of Tax and Fee Administration (CDTFA).

To fill out a California resale certificate, follow these steps: 1. Obtain the correct form: The California resale certificate is known as Form ST-120. You can find it on the California State Board of Equalization's website or obtain a physical copy from their office. 2. Provide your business information: Start by entering your company's legal business name, address, and California seller's permit number. Provide your contact information as well, such as phone number and email address. 3. Select your resale purpose: Indicate the purpose of the resale by checking the appropriate box. The options include "Resale," "Occasional Sales," "Lease or Rental," "Resale or Reckless Disregard/Casual Sale," or "Other." Choose the one that best fits your situation. 4. Include your purchaser information: Provide the name and address of the purchaser for whom you are buying the merchandise to resell. If you have multiple purchasers, you may need to attach a separate sheet with their details. 5. Sign and date the certificate: The person completing the resale certificate should sign and date it. This is usually the business owner or an authorized representative. 6. Provide additional information, if required: Some situations may require additional information to be provided. For example, if the purchaser is a government entity, a resale certificate alone may not be sufficient. Check the instructions on the form for any additional requirements in specific cases. 7. Retain a copy for your records: Once filled out, make sure to keep a copy of the completed resale certificate for your records. It is important to retain it as proof that you are purchasing items for resale and are not liable for sales tax. Note: It is advisable to consult with a tax professional or contact the California State Board of Equalization for any specific questions or concerns related to your business and the use of resale certificates.

The purpose of a California resale certificate is to allow registered retailers to buy goods for resale without paying sales tax. It serves as a proof that the retailer intends to resell the purchased items rather than using them for personal consumption. The seller accepts the resale certificate as evidence that they do not need to collect sales tax from the retailer, who will subsequently collect the sales tax from the end consumer when the goods are sold. This certificate helps streamline the sales tax collection process and prevent double taxation.

When filling out a resale certificate in California, the following information must typically be reported: 1. Seller's name and seller's permit number: This includes the legal name and the seller's permit number issued by the California Department of Tax and Fee Administration (CDTFA). 2. Purchaser's name and address: The name and address of the purchaser who will be buying the goods for resale. 3. Description of the property being purchased: A detailed description of the tangible personal property being purchased for resale. 4. Purchaser's resale certificate number: The resale certificate number provided to the purchaser by the CDTFA. 5. Reason for the exemption: The reason why the purchaser is claiming the exemption. This could be for wholesale or retail sales, manufacturing, or other specific exemptions recognized by the CDTFA. 6. Date of the certificate: The date the resale certificate is completed and signed by both the seller and the purchaser. It's important to note that this information may vary slightly depending on the specific form used and any additional requirements set by the CDTFA. Therefore, it is recommended to refer to the official California resale certificate form or consult a tax professional for accurate and up-to-date information.

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