CDTFA-230  REV. 1  (8-17)                                                                                   STATE OF CALIFORNIA  
GENERAL RESALE CERTIFICATE                                CALIFORNIA DEPARTMENT  OF TAX AND FEE ADMINISTRATION  
                                                               
                                          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 us e 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  
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  PRINTED NAME OF PERSON SIGNING                                           TITLE  
                                                                                 
ADDRESS OF PURCHASER  
      
TELEPHONE NUMBER                                                           DATE  
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