California Resale Certificate
Rules, Form & Expiration
Accepted form: Form CDTFA-230 (General Resale Certificate) or any certificate with the required elements. Agency: California Department of Tax and Fee Administration.
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
- Form CDTFA-230
- The California Department of Tax and Fee Administration publishes Form CDTFA-230, the General Resale Certificate, but any certificate with the required elements is accepted. Our generator fills in the California form for you.
- Issued by
- The buyer
- The buyer fills in and signs the certificate and gives it to each supplier, who keeps it on file.
- Registration number
- California seller's permit number
- It appears on the buyer's California Seller's Permit.
- MTC uniform certificate
- Accepted
- The Multistate Tax Commission uniform certificate can be used for purchases here.
- Streamlined (SST) certificate
- Not accepted
- Sellers in California should not take the Streamlined Sales Tax exemption certificate as a resale certificate.
- Out-of-state buyers
- California permit required
- Buyers usually need a California sales tax permit to buy tax-free here.
- Blanket certificates
- Allowed
- One certificate can cover an ongoing series of purchases from the same vendor.
- Expiration
- Valid until revoked
- A resale certificate remains in effect until revoked in writing. A blanket certificate does not cover a purchase that the buyer's purchase order marks as taxable.
California rules in plain English
In California, the usual form is CDTFA-230, the General Resale Certificate, from the California Department of Tax and Fee Administration (CDTFA). CDTFA does not require that exact form. Any document works if it has all the required parts. Enter your California seller's permit number. If you are not required to hold a California seller's permit, for example because you make no sales in California, you must explain why instead. Describe what you sell and the items you are buying for resale. The certificate must be signed by you, your employee or an authorized representative, and dated. One blanket certificate can cover repeat purchases from the same supplier. It stays in effect until you revoke it in writing. Your supplier should get it before billing you or by delivery, and can check your permit online with CDTFA. If you use an item yourself instead of reselling it, you owe use tax on its purchase price. If you knowingly misuse a resale certificate to avoid tax, you owe the tax plus a penalty of 10 percent of the tax or $500, whichever is more, for each purchase. Misuse can also be a misdemeanor.
Sources: California resale certificate guidance · Form CDTFA-230 · Verify a buyer's number
More California facts
- A valid California resale certificate must show the purchaser's name and address, its seller's permit number (or an explanation of why it is not required to hold one), a description of the property, a statement that the property is bought for resale, the date, and the signature of the purchaser, its employee or authorized representative. Source
- On a drop shipment to a California customer, a drop shipper that is engaged in business in California is treated as the retailer, and a resale certificate from an out-of-state true retailer only helps if it shows a valid California seller's permit, use tax registration or qualifying marketplace sale. Source
- The resale certificate covers tangible personal property bought for resale, including property that becomes an ingredient or component of an item manufactured for resale. It is not an exemption certificate; other exemptions use their own certificates. Source
- Regulation 1668 was last amended effective July 1, 2016, adding subdivision (j) on purchases of counterfeit goods. Source
- Sellers can verify a buyer's seller's permit with CDTFA's online 'Verify a Permit, License, or Account' search. Source
What a California resale certificate must include
- The buyer's legal name, business address, and California seller's 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.
- Expiration: Valid until revoked. 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 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?
Does California accept the MTC uniform resale certificate?
Can an out-of-state business use a resale certificate in California?
Can I give a vendor one blanket resale certificate in California?
How long is a California resale certificate valid?
What happens if I misuse a California resale certificate?
When can a California seller rely on a resale certificate?
How do I verify a California resale certificate?
This page summarizes California resale certificate rules for general information and is not tax advice. Confirm current requirements with the California Department of Tax and Fee Administration or your tax adviser. State rules last checked October 1, 2026.