How do I get a resale certificate in California?
Steps for filling out the BOE-230 California Resale Certificate
- Step 1 – Begin by downloading the California Resale Certificate Form BOE-230.
- Step 2 – Enter the seller’s sales tax permit number.
- Step 3 – Describe the business activities of the seller.
- Step 4 – Enter the business name of the seller.
How do I become a reseller in California?
- Register In Person. You may register for a seller’s permit in person at one of the Board of Equalization’s field offices.
- Register by Mail. You can get an application for a resellers permit mailed to you by calling 800-400-7115.
- Apply Online.
Is a California seller’s permit the same as a resale certificate?
A seller’s permit provides a business with authority to make sales inside California. In contrast a resale certificate is a form that is provided from a buyer to a seller to support the exempt nature of a sale for resale that would otherwise be taxable.
How does a California resale certificate work?
A resale certificate indicates the item was in good faith that the purchaser would resell the item and report tax on the final sale. As a seller, you may also accept resale certificates from others who wish to purchase items for resale. The purchaser’s seller’s permit number (unless they are not required to hold one1).
Do I need a resale certificate in California?
You need to submit a Resale Certificate for each supplier, but if you make many purchases from the same supplier the initial certificate can be kept on file; you do not need a separate certificate for every purchase from the same supplier. Such purchases may also be subject to California’s use tax.
Who needs a California resale certificate?
Issuing a resale certificate allows you to buy items you will sell in your business operations without paying amounts for tax to your suppliers. Generally, if you make three or more sales in a 12-month period, you are required to hold a seller’s permit.
Who needs a seller’s permit in California?
A seller’s permit is required if you are engaged in business in California, intend to sell or lease tangible personal property that would ordinarily be subject to sales tax if sold at retail (this includes wholesalers, manufactures and retailers), or will make sales for a temporary period, normally lasting no longer …