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If you are a retailer making purchases for resale, or need to make a purchase that is exempt from the California sales tax, you need the appropriate California sales tax exemption certificate before you can begin making tax-free purchases. This page explains how to make tax-free purchases in California, and lists six California sales tax ...
- General Sales Tax Resale Certificate
A sales tax exemption certificate can be used by businesses...
- General Sales Tax Resale Certificate
13 cze 2023 · This page includes links to the sample exemption certificates that are included in regulations and to the regulations themselves. It is important to read the regulations to determine whether the sample exemption certificates apply to your transactions.
When purchasing items for resale, registered sellers may avoid the sales tax by giving their supplier adequate documentation in the form of a resale certificate. A resale certificate indicates the item was in good faith that the purchaser would resell the item and report tax on the final sale.
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.
Basic Forms. State, Local, and District Sales and Use Tax Return (CDTFA-401-A) (PDF) General Resale Certificate (CDTFA-230) (PDF)
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.
13 cze 2023 · The exemption certificate should be retained for a period of not less than four (4) years. A purchaser who provides an exemption certificate to a retailer and who makes any use of the LPG, not qualifying under section 6353(b) will be liable for the tax, plus interest and applicable penalties.
