Resale Certificate in California (2026)
California resale certificate status: legal. California resale certificates require specified purchase information and a statement that the property is for resale.. A valid license is required to operate.
Key facts
- Status
- Legal
- License required
- Yes
- Jurisdiction
- California
- Last reviewed
- 2026-04-09
Resale Certificate laws in California
CDTFA Publication 103 says a document can serve as a resale certificate when it contains the purchaser’s business name and address; seller’s permit number or the reason no permit is required; description of the property; a statement using the phrase “for resale”; date; and purchaser, employee or authorized-representative signature. “Nontaxable” or “exempt” is not a substitute for “for resale.” An otherwise valid certificate is not invalid solely because it is undated. CDTFA does not issue the certificate; purchasers may download CDTFA-230. This explanation covers these document requirements only and does not determine whether an actual purchase qualifies, a seller’s acceptance satisfies all requirements, or any retained legal-status field is verified.
Frequently asked questions
What are the Resale Certificate requirements in California?
In California, resale certificate status is legal. CDTFA Publication 103 says a document can serve as a resale certificate when it contains the purchaser’s business name and address; seller’s permit number or the reason no permit is required; description of the property; a statement using the phrase “for resale”; date; and purchaser, employee or authorized-representative signature. “Nontaxable” or “exempt” is not a substitute for “for resale.” An otherwise valid certificate is not invalid solely because it is undated. CDTFA does not issue the certificate; purchasers may download CDTFA-230. This explanation covers these document requirements only and does not determine whether an actual purchase qualifies, a seller’s acceptance satisfies all requirements, or any retained legal-status field is verified.
How do I obtain a Resale Certificate in California?
California requires a Resale Certificate. Contact the relevant state agency for application details and testing locations.
Can I use my out-of-state Resale Certificate in California?
California generally recognizes out-of-state credentials through reciprocity agreements, but you must transfer your resale certificate within 30 days of establishing residency. Check with the state agency for specific reciprocity details.
What are the penalties for resale certificate violations in California?
Penalties for resale certificate violations in California vary based on the specific offense. Verify current penalties with official state resources.