[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-286420-105":53,"doc-detail-286420-en":127},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":120,"head_meta":122,"extra_data":124,"updated_unix":126},105,"en","general-resale-certificate-california-department-of-tax-and-fee-administration","General Resale Certificate - California Department of Tax and Fee Administration","","This document provides the official General Resale Certificate (Form CDTFA-230) for the State of California, issued by the California Department of Tax and Fee Administration. It serves as a formal declaration for purchasers to attest that items acquired are intended for resale in the regular course of business. The certificate requires the disclosure of a valid seller's permit number, a description of the tangible personal property to be purchased, and the authorized signature of the buyer. Furthermore, the document outlines the legal responsibilities and potential penalties under the Revenue and Taxation Code regarding the misuse of resale certificates for personal gain or tax evasion. This template is designed to ensure compliance with state tax regulations, providing clear guidance on the proper use of the certificate to avoid unauthorized tax liability. By filling out this document, businesses certify that they will resell purchased items before any personal use, except for limited demonstration or display purposes.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/general-resale-certificate-california-department-of-tax-and-fee-administration/286420/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/general-resale-certificate-california-department-of-tax-and-fee-administration/286420.png","ImageObject",442,249,{"name":88,"@type":89},"Evangeline","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-23","2026-09-17",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",10,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"What information must a purchaser provide on the certificate?","Question",{"text":109,"@type":110},"A purchaser must provide their valid seller's permit number, a description of the tangible personal property being purchased for resale, their name, title, address, and the date of signature.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"What are the consequences of misusing a resale certificate?",{"text":114,"@type":110},"Misusing a resale certificate for personal gain or tax evasion is a misdemeanor. It may result in liability for the unpaid tax plus a penalty of 10 percent of the tax or $500, whichever is greater.",{"name":116,"@type":107,"acceptedAnswer":117},"Under what conditions can purchased items be used before resale?",{"text":118,"@type":110},"Purchased items may only be used for demonstration or display while holding them for sale in the regular course of business operations prior to being resold.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},286420,1791543028,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":9,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":4},13056703019662,"https://ap-avatar.wpscdn.com/avatar/be000253a8e92610077?_k=1778726343310543188","CDTFA-230 REV. 1 (8-17) STATE OF CALIFORNIA  \nGENERAL RESALE CERTIFICATE CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION  \nCalifornia Resale Certificate  \nI HEREBY CERTIFY:  \n1. I hold valid seller’s permit number:    \n2. I am engaged in the business of selling the following type of tangible personal property:  \n3. This certificate is for the purchase from   of the item(s) I have listed in paragraph 5 below. [Vendor’s name]  \n4. 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.  \n5. Description of property to be purchased for resale:  \n6. I have read and understand the following:  \nFor 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.  \n\n| NAME OF PURCHASER |  |\n| --- | --- |\n| SIGNATURE OF PURCHASER, PURCHASER’S EMPLOYEE OR AUTHORIZED REPRESENTATIVE\u003Cbr>􀀣 |  |\n| PRINTED NAME OF PERSON SIGNING | TITLE |\n\nADDRESS OF PURCHASER  \n\n| TELEPHONE NUMBER ( ) | DATE |\n| --- | --- |","cbCaipJVus50AVAJ","https://ap.wps.com/l/cbCaipJVus50AVAJ","pdf",53909,"English","# General Resale Certificate Information\n## Certification and Purchaser Details\n## Legal Requirements and Penalties","[{\"question\":\"What information must a purchaser provide on the certificate?\",\"answer\":\"A purchaser must provide their valid seller's permit number, a description of the tangible personal property being purchased for resale, their name, title, address, and the date of signature.\"},{\"question\":\"What are the consequences of misusing a resale certificate?\",\"answer\":\"Misusing a resale certificate for personal gain or tax evasion is a misdemeanor. It may result in liability for the unpaid tax plus a penalty of 10 percent of the tax or $500, whichever is greater.\"},{\"question\":\"Under what conditions can purchased items be used before resale?\",\"answer\":\"Purchased items may only be used for demonstration or display while holding them for sale in the regular course of business operations prior to being resold.\"}]","General Resale Certificate - California Department of Tax and Fee Administration | PDF",1789631132]