Resale & tax-exempt purchases

Buying parts to resell? Put a resale certificate on file.

If your business buys parts from us to resell, send us a California resale certificate once. We keep it on file, and qualifying orders aren't charged sales tax.

Fill in the certificate Official CDTFA-230 (PDF)

How it works

Once on file, it covers your future resale orders.

Sources: CDTFA Publication 103, Regulation 1668 and the CDTFA-230 form. This page isn't tax advice.

  • What counts

    California accepts a resale certificate when it has your business name and address, your seller's permit number (or a short explanation of why you aren't required to hold one), a description of what you're buying, the words “for resale”, a date and a signature. The official form is the CDTFA-230 General Resale Certificate; the filler below completes that exact form.

  • Out-of-state buyer?

    No California seller's permit? On the certificate, explain why you aren't required to hold one, for example that you make no sales in California, and add your home-state registration number if you like. The multistate MTC Uniform Resale Certificate is accepted in California only as a resale certificate under Regulation 1668. We accept a CDTFA-230 or MTC certificate for resale purchases where California tax applies. We don't charge California sales tax on parts we ship by common carrier to an address outside California.

  • When it applies

    A certificate stays in effect until you revoke it in writing. Tax-exempt treatment is applied to orders after we've reviewed your certificate, so for Instant Quote orders please get the certificate on file before you check out. Once approved, we mark your account tax-exempt, and it applies to orders from then on.

  • Using the parts yourself

    Parts bought for resale must be resold before any use other than demonstration and display. If you use them, use tax is owed (CDTFA-230, paragraph 4).

Certificate filler

Fill it in, download it, send it.

Fill in the fields and we'll put them onto the official CDTFA-230, right in your browser. Download a copy for your records, then send it to us; it arrives at info@indeesource.com.

Already have a signed certificate? Switch to Upload a signed certificate instead.

We check every seller's permit number with CDTFA's permit verification before marking an account for resale.

1. Seller's permit

Line 3 (vendor) is filled in as IndeeSource.

Read the certificate wording (CDTFA-230, paragraphs 4 and 6)

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.

6. 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.

Your certificate stays confidential: it's used only to set up tax treatment on your orders and kept on file as CDTFA requires. Confidentiality & IP

Tax-exempt status is applied to your orders once we've reviewed the certificate. By submitting you agree to our Privacy Policy.

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