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California Form Guide

This article applies to:Avalara CertCapture

Resale Certificate form BOE-230

Required fields:

  1. The signature of the purchaser, purchaser’s employee, or otherwise authorized representative of the purchaser.
  2. The name and address of the purchaser.
  3. The number of the seller’s permit held by the purchaser. If the purchasers is not required to hold a permit because the purchaser sells only property of a kind the retail sale of which is non taxable, e.g. food products for human consumption, or because the purchaser makes no sales in this state, the purchaser must include on the certificate a sufficient explanation as to the reason the purchaser is not required to hold a California seller’s permit in lieu of a seller’s permit number.
  4. A statement that the property described in the document is purchased for resale. The document must contain the phrase “for resale.”  The use of phrases such as “nontaxable,” “exempt” or similar terminology in not acceptable. The property to be purchased under the certificate must be described either by an itemized list of the particular property to be purchased for resale, or by a general description of the kind of property to be purchased for resale.
  5. Date of execution of the document. (An otherwise valid resale certificate will not be considered invalid solely on the ground that it is undated.)

Notes:

**Non-profits and state governments are taxable in most cases**

  • Exemption certificates are based on regulation 1668. Normally only sales for resale are exempt. Any form may be accepted, as long as the required information is included.
  • State ID numbers can be verified online.
  • If goods are purchased in California, but are exported out of the state/country then they should provide the Regulation 1667 Export Exemption certificate.
  • Regulation 1602 states that food products or items used in food production are exempt by regulation. The standard CA exemption certificate is required, but the buyer will not have a CA Reseller Tax ID. The buyer must put in “Exempt by Regulation”, “Agricultural” or “Food Productions” or similar in the area asking for the state ID number.
  • Per Regulation 1614 sales to federal government are exempt. The only documentation is a statement that the goods purchased will be utilized by the federal government.
  • Per Regulation 1616 sales to tribes, where goods are delivered onto tribal owned land are exempt. The only documentation needed is a statement that the delivery address is tribal owned land.

Example forms

  • CA- Resale Certificate

  • CA- Export Certificate

Notes:
You can find these forms in the certificate library.

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