California Resale Certificate
Rules, Form & Expiration
What a California resale certificate has to say, who can sign one, how long it lasts, and how to produce a signed copy for every vendor in minutes.
California resale certificate rules
- Certificate form
- Official California form
- We fill the California Department of Revenue form field by field.
- MTC uniform certificate
- Not accepted
- Vendors in California should be given the state's own certificate.
- Streamlined (SST) certificate
- Not accepted
- California is not a Streamlined Sales Tax member state.
- Out-of-state buyers
- California permit required
- Buyers usually need a California sales tax registration to buy tax-free here.
- Blanket certificates
- Allowed
- One certificate can cover an ongoing series of purchases from the same vendor.
- Expiration
- No fixed expiration
- Certificates stay valid until the buyer's permit is cancelled or the information changes.
What a California resale certificate must include
- The buyer's legal name, business address, and California sales tax permit number.
- The seller's name and address.
- A description of the property being purchased for resale, or for a blanket certificate a general description such as "All tangible personal property purchased for resale".
- A statement that the items will be resold in the ordinary course of business, signed and dated by the buyer.
Using your California certificate
- Confirm the purchase is genuinely for resale. Using a certificate for supplies or equipment you consume is the most common audit finding.
- Give the vendor the signed certificate before or at the time of the sale; a certificate produced after the fact is often rejected.
- Issue one blanket certificate per vendor and keep a copy for your records.
- Reissue the certificate whenever your permit number, name, or address changes.
Unlimited signed California resale certificates
Enter your business once, add each vendor, and download a signed California certificate on the official state form. One flat yearly price covers every state where you buy inventory.
California resale certificate FAQ
What form do I use for a California resale certificate?
California publishes its own resale certificate form, and vendors expect to see it. Our generator completes the official form with your business, permit, and purchase details and produces a signed PDF.
Does California accept the MTC uniform resale certificate?
No. California does not accept the MTC uniform certificate, so give California vendors the state's own certificate.
Can an out-of-state business use a resale certificate in California?
Generally not. California expects the buyer to hold a California sales tax permit, so out-of-state resellers who buy here regularly should register with the state first.
Can I give a vendor one blanket resale certificate in California?
Yes. A blanket certificate in California covers every qualifying purchase from that vendor going forward, typically described as "All tangible personal property purchased for resale".
How long is a California resale certificate valid?
California does not put a fixed expiration on resale certificates. They remain valid as long as the buyer's permit is active and the information on the certificate is still accurate.
This page summarizes California resale certificate rules for general information and is not tax advice. Confirm current requirements with the California Department of Revenue or your tax adviser.