California tax exemption certificate form

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4. General Sales Tax Resale Certificate

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  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.

  Extracted from PDF file ca-boe-230.pdf, last modified April 2014

  

  • BOE-230 PDF
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  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.

  Certificate Code	Certificate Name
  1	Partial Sales Tax Exemption Certificate
  1	Teleproduction or Other Postproduction Blanket Exemption
  1	Partial Exemption Certificate for Manufacturing, Research and Development Equipment
  1	Construction Contracts-Partial Exemption Certificate
  1	Foreign Diplomat Exemption Affidavit

  

  View all 5 California Exemption Certificates

  SalesTaxHandbook Disclaimer:

  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 Is the BOE-230 form on this page out-of-date or not working?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.

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