California Resale Certificate

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BOE-230 (7-02)
GENERAL RESALE CERTIFICATE
STATE OF CALIFORNIA
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
listed in paragraph 5
below.
_____________________________________
of the item(s) I have
[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
-;cPR""IN""T"'ED""N"A""M""E""OF""'Pc;-;E""RS""O""'N_S_IG_NI_NG
I_TI_TL_E
_
ADDRESS
OF
PURCHASER
TELEPHONE
NUMBER

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