California Resale Certificate Form CDTFA-230

In box 1, enter the valid seller's permit number you hold.

In box 2, enter the type of tangible personal property you are engaged in the business of selling.

In box 3, enter the vendor's name for the purchase of the items you have listed in paragraph 5.

In box 4, you will resell the items listed in paragraph 5 in the form of tangible personal property in the regular course of your business operations, and you will do so prior to making any use of the items other than demonstration and display while holding the items for sale in the regular course of your business. If you use the items purchased under this certificate in any manner other than as just described, you will owe use tax based on each item's purchase price or as otherwise provided by law.

In box 5, enter the description of the property to be purchased for resale.

In box 6, you have read and understand the following.

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. (checked October 21, 2026)

Enter the name of the purchaser under NAME OF PURCHASER.

Enter the printed name of the person signing and the title.

Enter the address of the purchaser.

Enter the telephone number and the date.

A certificate will be considered timely if it is taken at any time before the seller bills the purchaser for the property, or any time within the seller's normal billing and payment cycle, or any time at or prior to delivery of the property to the purchaser.⁠^[3]