Resale certificates by state
California resale certificate
The official form, whether California takes the multistate certificates, and what buyers and sellers need to do to keep a resale purchase tax-free.
Official sources checked
Quick answer
- Official form
- California Resale Certificate (General Resale Certificate) (CDTFA-230) · Get the form (opens in a new tab)
- Issued by the California Department of Tax and Fee Administration (CDTFA).
- Expires?
- No set expiry
- A resale certificate stays in effect until the purchaser revokes it in writing (Regulation 1668). It can be blanket (general description) or qualified ('see purchase order').
- Accepts the SST certificate?
- Unconfirmed
- Accepts the MTC certificate?
- Yes
- Out-of-state buyers can use it?
- With limits
- Under Regulation 1668(b)(1), a purchaser not required to hold a California seller's permit may still issue a resale certificate, but must give a sufficient explanation of why it is not required to hold one in place of the permit number.
- Buyer must be registered in California?
- With limits
- A buyer required to hold a California seller's permit must list a valid permit number. Buyers not required to hold one must explain why on the certificate.
How to fill out and accept the certificate
- Line 1: purchaser's valid California seller's permit number (or an explanation of why no permit is required).
- Lines 2-3: the type of tangible personal property the purchaser sells, and the vendor's name.
- Line 5: describe the property being purchased for resale, either itemized or as a general category. Line 4 is the purchaser's statement that it will resell the items before any use other than demonstration or display.
- Purchaser's name, signature, printed name, title, address, phone, and date. The seller keeps the certificate and, for qualified certificates, the matching purchase orders.
When a seller is protected
The certificate must be taken timely, meaning before the seller bills the purchaser, within the normal billing and payment cycle, or at or before delivery. It must also be taken in good faith. A seller is presumed to be in good faith when the certificate has all essential elements (signature, name and address, permit number or explanation, 'for resale' statement, description of property, and date) and appears valid on its face. For purchases unusual for the buyer's business, the seller may require written confirmation that the item will be resold (Regulation 1668(a)-(c)).
Seller record-keeping
At least four years (Regulation 1698(i)); resale certificates are among the supporting documents that must be retained.
The California Department of Tax and Fee Administration (CDTFA) lets sellers check a buyer's registration or certificate online: official lookup (opens in a new tab).
Common mistakes
- Accepting a certificate for items the buyer's business does not normally sell (CDTFA's example: a furniture maker buying office supplies 'for resale') without asking for written confirmation.
- Getting the certificate late, after billing or delivery, so it is not timely under Regulation 1668.
- A buyer using goods bought for resale for something other than demonstration or display while holding them for sale, which triggers use tax; misuse can also bring a penalty of 10% of the tax or $500, whichever is more.
Multistate certificates in California
SST Certificate of Exemption
Unconfirmed
California is not a Streamlined Sales Tax member, and we found no official statement on whether it accepts the SST certificate. Regulation 1668 governs resale certificates.
MTC Uniform Resale Certificate
Yes
MTC note: Accepted only as a resale certificate under Regulation 1668, not as an exemption certificate; covers property resold as tangible personal property (including ingredients/components), and stays valid until revoked.
California resale certificate FAQ
What form is used for a resale certificate in California?
California's resale certificate is the California Resale Certificate (General Resale Certificate) (CDTFA-230), published by the California Department of Tax and Fee Administration (CDTFA). Download it from the California Department of Tax and Fee Administration (CDTFA) website; sellers keep the completed certificate rather than sending it to the state.
Does California accept multistate resale certificates?
California is not a Streamlined Sales Tax member, and we found no official statement on whether it accepts the SST certificate. Regulation 1668 governs resale certificates. California is on the Multistate Tax Commission's list of states that accept its Uniform Sales & Use Tax Resale Certificate. MTC note: Accepted only as a resale certificate under Regulation 1668, not as an exemption certificate; covers property resold as tangible personal property (including ingredients/components), and stays valid until revoked.
Do California resale certificates expire?
A resale certificate stays in effect until the purchaser revokes it in writing (Regulation 1668). It can be blanket (general description) or qualified ('see purchase order').
Can an out-of-state business use a resale certificate in California?
Under Regulation 1668(b)(1), a purchaser not required to hold a California seller's permit may still issue a resale certificate, but must give a sufficient explanation of why it is not required to hold one in place of the permit number.
Related reading
- California sales tax guide: rates, nexus thresholds and filing rules
- Resale certificates: who qualifies and how to get one
- How out-of-state resale certificates work
- Sales tax exemption guide
Sources
- CDTFA-230 General Resale Certificate (opens in a new tab)
- CDTFA Regulation 1668, Sales for Resale (opens in a new tab)
- CDTFA Regulation 1698, Records (opens in a new tab)
- CDTFA Publication 103, Sales for Resale (opens in a new tab)
- CDTFA Online Services: Verify a Permit (opens in a new tab)
- MTC Uniform Sales & Use Tax Resale Certificate (rev. 10/14/2022) (opens in a new tab)
- SST member state list (non-member) (opens in a new tab)
- CDTFA Regulation 1668 (opens in a new tab)
This page is general information, not tax or legal advice. Forms and rules change, so confirm with the California Department of Tax and Fee Administration (CDTFA) before you rely on a certificate.
Resale certificates in other states
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