California · Resale certificates
California resale certificate, done for you.
In California, a resale certificate is not a license CDTFA mails you. After you hold a seller's permit (when required), you complete a certificate, often CDTFA-230 or any document with the same required elements, and give it to your supplier so they can sell you inventory without charging sales tax. Get the elements wrong, or use it for property you will use yourself, and the tax, interest, and penalties fall on the wrong party.
Who you are dealing with
California Department of Tax and Fee Administration
- Handles:
- Publishes resale certificate rules (Publication 103, Regulation 1668) and the CDTFA-230 template. Does not issue or furnish completed resale certificates; purchasers complete them and sellers retain them. Also registers sellers for a seller's permit, which most buyers need before issuing certificates.
- System:
- CDTFA online services (seller's permit registration); forms/publications for CDTFA-230
- Form:
- CDTFA-230 General Resale Certificate (Rev. 1, 8-17); see also Publication 103 and Regulation 1668
State fee. $0 to download and complete CDTFA-230 or an equivalent certificate. Separate seller's permit registration fees (if any) are covered on the California sales tax registration page. That is not a certificate fee.
When you have to register
You need a California-compliant resale certificate when purchasing tangible personal property that you will sell in the regular course of business, and your supplier requires documentation to treat the sale as a sale for resale. Most purchasers must hold a California seller's permit (or explain why no permit is required) to issue a valid certificate.
What comes next
Not applicable. This is not an account closure. Worth knowing what comes next: keep certificates on file with each supplier (blanket certificates may cover ongoing purchases of described property); if you later use property bought for resale, California use tax may apply; a certificate remains effective until revoked in writing.
How long it takes
CDTFA does not process or approve individual resale certificates. You complete the certificate and provide it to the seller; it remains in effect until revoked in writing (Regulation 1668).
What we do
We work out exactly which accounts you need, prepare and submit each registration, and hand you the account numbers, rates, and deposit schedules your payroll system asks for. One flat price per account, and any state fee passed through at cost.
What makes California harder than average
- People confuse the seller's permit with a 'resale certificate' or 'resale number.' CDTFA registers the permit; the certificate is a separate document you fill out for suppliers.
- Unlike Florida's Annual Resale Certificate (DR-13), California does not issue an annual agency resale certificate. There is no December 31 reissue cycle. Your completed certificate lasts until revoked in writing.
- A copy of your seller's permit is not a substitute for a resale certificate (CDTFA Managing Your Sales).
- The certificate must say the property is purchased 'for resale.' Labels like 'nontaxable' or 'exempt' alone are not enough (Pub 103 / Reg. 1668).
- Sellers must take a timely, good-faith certificate. If they already billed you or the purchase clearly is not for resale in your line of business, a late or mismatched certificate may not protect them.
- Misuse for personal gain or evasion can mean tax, interest, possible permit revocation, civil penalties (10 percent of the tax or $500, whichever is greater, per purchase, as CDTFA states in Publication 103), and in intent-to-evade cases a misdemeanor under the Revenue and Taxation Code. See Publication 103, Regulation 1668, and CDTFA-230.
Questions and answers
Does CDTFA issue my California resale certificate?
No. CDTFA says it does not provide resale certificates. You (or we, at your direction) complete CDTFA-230 or another document with the required elements, and your seller keeps it. Most buyers need a seller's permit first.
Is a seller's permit the same as a resale certificate?
No. A seller's permit is your CDTFA registration to sell. A resale certificate is the form you give suppliers when buying inventory for resale. Do not hand over a permit copy in place of a certificate.
What has to be on a valid California resale certificate?
Per Regulation 1668 and Publication 103: signature; purchaser name and address; seller's permit number or a sufficient explanation why no California permit is required; a statement the property is purchased for resale (that phrase matters) with a description of the property; and typically a date. Digital signatures are allowed if they meet California's electronic signature rules as CDTFA describes.
How long does a California resale certificate last?
Regulation 1668: a resale certificate remains in effect until revoked in writing. California does not use Florida's calendar-year Annual Resale Certificate model.
Can I use a resale certificate for things I'll use in the business?
No for property you will use (not sell), use before selling, use personally, or hold mainly for investment appreciation, per CDTFA Publication 103. If you buy for resale and later use the property, use tax may apply. We do not decide what qualifies; ask your CPA or tax advisor for your facts.
What do you need from me to start?
Business legal name and address, California seller's permit number if you have one (or the facts for a no-permit explanation if CDTFA allows that path), a description of the kinds of property you buy for resale, and which suppliers need a certificate on file. We prepare the certificate paperwork at your direction; we do not give tax advice on whether a purchase qualifies.
Agency details verified 2026-08-12