230 6 02 Ca_resale_certificate Ca Resale Certificate

User Manual: ca_resale_certificate

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BOE-230 (7-02) STATE OF CALIFORNIA

GENERAL RESALE CERTIFICATE BOARD OF EQUALIZATION

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 of the item(s) I have

listed in paragraph 5 below. [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