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California General Sales Tax Resale Certificate
Extracted from PDF file 2023-california-form-cdtfa-230.pdf, last modified August 2017General Sales Tax Resale Certificate
CDTFA-230 REV. 1 (8-17) STATE OF CALIFORNIA GENERAL RESALE CERTIFICATE CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION California Resale Certificate I HEREBY CERTIFY: 1. I hold valid seller’s 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 [Vendor’s 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 item’s 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, PURCHASER’S EMPLOYEE OR AUTHORIZED REPRESENTATIVE PRINTED NAME OF PERSON SIGNING TITLE ADDRESS OF PURCHASER TELEPHONE NUMBER ( DATE ) CLEAR PRINT
California Resale Certificate
More about the California Form CDTFA-230 Sales Tax TY 2023
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.
We last updated the General Sales Tax Resale Certificate in February 2024, so this is the latest version of Form CDTFA-230, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form CDTFA-230 directly from TaxFormFinder. You can print other California tax forms here.
Related California Sales Tax Forms:
TaxFormFinder has an additional 174 California income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the California Form CDTFA-230.
| Form Code | Form Name |
|---|---|
| Form CDTFA-230-D | Sales Tax Exemption Certificate for Qualified Sales and Purchases of Farm Equipment and Machinery |
| Form CDTFA-230-N | Exemption Certificate from Use Tax |
| Form CDTFA-230-M | Partial Sales Tax Exemption Certificate – Manufacturing Equipment |
View all 175 California Income Tax Forms
Form Sources:
California usually releases forms for the current tax year between January and April. We last updated California Form CDTFA-230 from the Franchise Tax Board in February 2024.
About the Sales Tax
Sales taxes are applied to the transfer of goods (and sometimes services) to the end consumer in most of the fifty states, and are collected by the vendor from their customers and remitted to the state taxation department on a regular basis. Therefore, most sales tax related tax forms are applicable to businesses, and not private individuals.
Historical Past-Year Versions of California Form CDTFA-230
We have a total of seven past-year versions of Form CDTFA-230 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form CDTFA-230
California Resale Certificate
2022 Form CDTFA-230
California Resale Certificate
2021 Form CDTFA-230
California Resale Certificate
2020 Form CDTFA-230
California Resale Certificate
2019 Form CDTFA-230
California Resale Certificate
2018 Form CDTFA-230
California Resale Certificate
2017 Form CDTFA-230
California Resale Certificate
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