California Form CDTFA-230 is the General Resale Certificate that a purchaser gives to a seller to buy goods without paying California sales tax, because the buyer plans to resell those goods in the regular course of business. The certificate is not filed with the California Department of Tax and Fee Administration. Instead, the buyer hands it to the seller, and the seller keeps it on file as proof of why no tax was charged.
Sales tax in California can run as high as 10.75% in some districts, and the California Department of Tax and Fee Administration collects more than $90 billion in state and local tax revenue each year, much of it through audits where missing or sloppy resale certificates trigger huge assessments. A single bad CDTFA-230 can convert a tax-free purchase into a taxable one, plus interest, plus a 10% penalty, plus possible misdemeanor charges under Revenue & Taxation Code §6094.5.
In this guide, you will learn:
- 📝 How to complete every line of CDTFA-230 (REV. 1 (8-17)) without triggering an audit flag
- 🧾 What documents and numbers to gather before you sign the certificate
- 🛒 Three full filled-out examples for a boutique, a contractor, and an online reseller
- ⚖️ The exact statutes and regulations that govern resale certificates in California
- 🚫 The most common mistakes filers make and the penalties that follow
What Form CDTFA-230 Is and Who Must File It
CDTFA-230 is the General Resale Certificate issued under the authority of Revenue & Taxation Code §6091 and §6092, which presume every gross receipt is taxable unless the seller takes a timely and valid resale certificate from the buyer. The current revision is REV. 1 (8-17), printed in the bottom-left corner of the form, and you should always download the latest version directly from the CDTFA website rather than reusing an old PDF a vendor sent you.
The form is given by the purchaser to the seller. The seller never sends it to the state, but must retain it for at least four years under Regulation 1668 in case of audit. If the buyer ever uses the purchased property for any reason other than resale, retention, or demonstration, the buyer owes use tax on the purchase price as of the date of first taxable use.
Anyone who buys tangible personal property for resale in California and holds a valid seller’s permit (or, in some out-of-state cases, an equivalent registration) can issue CDTFA-230. Common filers include retailers, wholesalers, online sellers, contractors who resell fixtures, restaurants, auto dealers, and drop-shippers. If you are buying for personal use, for office supplies, or for any non-resale purpose, you must not issue this certificate, even if a vendor pressures you to.
Before You Start: Documents and Information You Need
Gathering the right information before you put pen to paper prevents the most common rejections. The certificate is short — one page — but every line is legally significant, and a missing or wrong entry can void the entire document. Treat the pre-filing checklist below as non-negotiable.
- Your California seller’s permit number. This is the eight or nine-digit account number issued by CDTFA when you registered. Without it, the certificate is presumed invalid under Regulation 1668(b).
- The exact legal name of your business. Use the name on your seller’s permit, not a DBA you never registered, because audit cross-checks pull from the permit database.
- Your business address. Use the physical address on file with CDTFA so the seller and any auditor can match it to your permit record.
- A clear description of the property you intend to resell. Generic phrases like “all purchases” or “merchandise” are not enough unless you also issue a blanket certificate that lists categories.
- The seller’s full name. Every certificate names a specific seller, and a certificate addressed to the wrong vendor cannot be used by another vendor later.
- Your business activity. You will need a short description of what you sell, like “women’s apparel,” “auto parts,” or “restaurant equipment for resale.”
- The date of issuance. A certificate dated after the sale can still work if it is “timely” under Regulation 1668, but late certificates invite scrutiny.
- An authorized signer. Only an owner, partner, corporate officer, or person with written authority may sign.
- Phone number and title. Both are required for the seller’s audit file and to contact the buyer if questions arise.
- Knowledge of which items will truly be resold. If even some of the purchase will be used internally, you cannot use a single resale certificate without a percentage allocation.
If you are out of state and not registered in California, gather your home-state registration number and read Publication 103 closely, because special rules apply.
Where to Get the Form and How to Access It
The official PDF lives on the CDTFA forms library at cdtfa.ca.gov/formspubs/cdtfa230.pdf, and that is the only version you should rely on. CDTFA does not require you to use this exact form — any document containing the information listed in Regulation 1668(b) qualifies as a valid resale certificate — but using the official template removes any argument about whether the language is legally sufficient.
You can also find the form and its sister certificates (CDTFA-230-A for direct payment, CDTFA-230-C for property used in manufacturing research and development, CDTFA-230-D for diesel fuel partial exemption, CDTFA-230-G for farm equipment, CDTFA-230-H for teleproduction, CDTFA-230-M for manufacturing partial exemption, and CDTFA-230-O-1 for partial exemption certificates) on the CDTFA forms and publications page. Each serves a different statutory purpose, and using the wrong one is a common audit issue.
The form is fillable on screen if you open it in Adobe Reader, but it is not submitted electronically anywhere. You print it, sign it, and hand or email it to the seller. Most large vendors accept a scanned PDF with an electronic signature, which California recognizes under the Uniform Electronic Transactions Act. Always keep your own copy, because the seller’s copy is the only one the auditor sees, and you may need yours to prove a different version was not substituted later.
Step-by-Step: How to Fill Out CDTFA-230 Line by Line
The General Resale Certificate has a short pre-printed declaration paragraph at the top, followed by a series of fill-in fields. Every field carries weight, and the order on the page matches the order below. Take each field one at a time and confirm the entry against your seller’s permit before you sign.
1. Seller’s Permit Number (Top of Certificate)
This field asks for the California seller’s permit number issued to the purchaser, not the seller. Write the eight or nine-digit number exactly as it appears on your permit, including any letter prefix such as SR Y AS if printed.
For example, Maria Lopez, owner of Lopez Boutique, writes 100-123456 in the permit number field. The number must match what CDTFA has on file or the certificate is invalid on its face under Regulation 1668(b)(1).
A common nuance: if your permit was recently issued and you have a temporary number, write the temporary number and date the certificate the same day so the seller can verify it on the CDTFA permit verification tool. Out-of-state buyers who are not required to hold a California permit must instead write their home-state registration number and clearly identify the issuing state, per Publication 103.
The most common mistake is leaving this line blank, which voids the certificate entirely and exposes the seller to assessed tax, interest, and a 10% penalty on the unreported sale. A misconception is that a federal EIN belongs here — it does not. Only the California seller’s permit number, or the equivalent out-of-state registration number, is acceptable.
2. Name of Seller (To Whom the Certificate Is Issued)
This field asks who you are buying from. Write the legal business name of the vendor exactly as it appears on the vendor’s invoice or quote, not a nickname or division name.
For example, Maria writes Pacific Wholesale Apparel, Inc. if that is the name on the invoice. If the seller is a sole proprietor, use the owner’s name and any registered DBA, like John Chen dba Chen Fabrics.
The nuance here is that a resale certificate is seller-specific. A certificate issued to Pacific Wholesale Apparel cannot later be transferred to another vendor, even one with a similar name. If you regularly buy from multiple vendors, issue a separate certificate to each.
The most common mistake is writing a generic phrase like To Whom It May Concern. That language defeats the purpose of identifying a specific transaction relationship and will be rejected by an auditor. A misconception is that one master certificate can cover all of your suppliers — it cannot, although a blanket certificate can cover all transactions with one specific supplier.
3. Description of Property to Be Purchased
This field asks what you are buying for resale. Describe the property in terms specific enough that an auditor can tell whether it matches what you actually sell.
For example, Maria writes women’s clothing, accessories, and handbags for resale in the regular course of business. Marcus Reed, who runs an auto parts shop, writes new and rebuilt automotive parts and accessories for resale.
A nuance: if you want one certificate to cover every future purchase from this seller, mark or note that this is a blanket certificate and list the categories of property. CDTFA accepts blanket certificates under Regulation 1668(c), but only if the categories listed are consistent with what the buyer actually resells.
The biggest mistake is writing all merchandise or everything, because that phrasing covers items the buyer might not actually resell — like office furniture or break-room supplies — and exposes the buyer to use tax plus a §6094.5 penalty. A misconception is that a vague description protects the buyer; in reality, vagueness gives the auditor more reasons to disallow the certificate.
4. Statement That Property Will Be Resold
This is the pre-printed promise on the form: the purchaser certifies that the property will be resold in the regular course of business and is not being purchased for personal use. There is nothing to fill in here, but you are legally bound by this language the moment you sign.
For example, when Maria signs, she is promising that every shirt, scarf, and handbag she buys under this certificate will be sold to a customer, not worn by her or given as a gift. Even one item pulled for personal use creates a use-tax liability on that item.
The nuance is the 50%-or-more rule. If you know at the time of purchase that you will resell less than half of what you are buying, you must instead pay tax on the entire purchase and later take a tax-paid purchases resold deduction on your return. Misusing the resale certificate to avoid sales tax is the issue §6094.5 was written for.
The most common mistake is using the certificate for items the buyer plans to consume — packing tape, shop towels, demo units kept past 12 months — which triggers the misuse penalty of the greater of $500 per purchase or the tax, interest, and penalties owed. A misconception is that intent is what matters; what matters is actual use, judged after the fact.
5. Buyer’s Business Name and Address
This field asks for the legal name and street address of the purchaser’s business. Use the exact name on your seller’s permit and the physical California address on file with CDTFA, not a P.O. Box where possible.
For example, Maria writes Lopez Boutique, 482 Mission Street, San Francisco, CA 94105. Carlos Diaz, a flooring contractor who resells materials to homeowners, writes Diaz Flooring LLC, 1290 Industrial Way, Fresno, CA 93725.
A nuance: if your business has multiple locations under one permit, list the headquarters or permit address, not the location receiving the goods, unless the seller specifically requests both. P.O. Boxes are accepted only when the buyer also includes a physical address elsewhere on the form or invoice.
The most common mistake is using a DBA that does not match the permit, which causes the seller’s permit lookup to return no record found and gives the auditor grounds to disallow the certificate. A misconception is that an LLC’s mailing address can be substituted for the registered business address — only the address tied to the seller’s permit holds up under audit.
6. Date
This field asks the date you sign and deliver the certificate. Use the standard MM/DD/YYYY format, like 03/14/2026.
For example, Maria writes 03/14/2026 when she hands the certificate to her sales rep at Pacific Wholesale Apparel.
A nuance: under Regulation 1668(b)(2), a certificate is timely if it is taken in the regular course of business within a reasonable period after the sale. Practically, that means before the seller files the sales tax return for the period covering the sale. After that point, the certificate may still be accepted but will face heightened scrutiny.
The biggest mistake is leaving the date blank or back-dating the certificate to fit an earlier invoice. Backdating is fraud and can support criminal charges. A misconception is that a single date covers an entire calendar year — it does not, unless the certificate explicitly says this is a blanket certificate effective from [date] until revoked in writing.
7. Signature of Authorized Person
This field requires the handwritten or electronic signature of someone authorized to bind the buyer. That means an owner, a partner, a corporate officer, an LLC manager, or an employee with written authority on file.
For example, Maria, the sole owner of Lopez Boutique, signs her name in cursive. At a larger company, Janet Park, the CFO of a 200-employee retailer, signs as the authorized officer.
A nuance: California recognizes electronic signatures on resale certificates under the Uniform Electronic Transactions Act, including typed names, DocuSign signatures, and scanned signatures, as long as the buyer intended to sign. The seller should keep evidence of the electronic-signature audit trail.
The most common mistake is having a clerk or warehouse worker sign without written authority. If audited, the certificate will be voided, and the seller, not the clerk, eats the assessment. A misconception is that initials are enough — they are not, unless the rest of the form clearly identifies the signer.
8. Printed Name and Title
This field asks for the printed name of the signer and that person’s official title within the buyer’s business. Both pieces are required.
For example, Maria prints Maria Lopez and writes Owner. Janet prints Janet Park and writes Chief Financial Officer. Carlos prints Carlos Diaz and writes Managing Member.
The nuance is that “Owner” is acceptable for sole proprietors and single-member LLCs, but corporations and multi-member partnerships should use a more specific title like President, CFO, Treasurer, or General Partner.
The biggest mistake is leaving the title field blank, which lets an auditor argue that the signer’s authority was never established. A misconception is that Manager alone is enough at a corporation; without “General Manager” or another defined officer role, an auditor may push back.
9. Telephone Number
This field asks for a phone number where the seller (or an auditor) can reach the buyer to verify the certificate. Use a direct business line, not a personal cell, when possible.
For example, Maria writes (415) 555-0182, the main line at Lopez Boutique.
The nuance is that bad or disconnected phone numbers are a top audit red flag. CDTFA auditors call the number on the certificate, and a non-working number can lead the auditor to treat the certificate as invalid.
The most common mistake is writing the seller’s phone number instead of the buyer’s, often because the form is filled out at the seller’s counter. A misconception is that the phone number is optional decoration — Regulation 1668 expressly lists it as one of the required elements of a valid certificate.
Three Filled-Out Examples Using Real Scenarios
These three scenarios show how three different buyers complete CDTFA-230 from top to bottom. Each table mirrors the form’s section order so you can match each entry to the field on your printed certificate.
Scenario 1: Maria Lopez, Owner of Lopez Boutique (Brick-and-Mortar Retailer)
Maria runs a women’s apparel store in San Francisco and buys inventory wholesale from Pacific Wholesale Apparel.
| Form Section | What Maria Enters |
|---|---|
| Seller’s Permit Number | 100-123456 |
| Name of Seller | Pacific Wholesale Apparel, Inc. |
| Description of Property | Women’s clothing, accessories, and handbags for resale in the regular course of business |
| Buyer’s Business Name | Lopez Boutique |
| Buyer’s Address | 482 Mission Street, San Francisco, CA 94105 |
| Date | 03/14/2026 |
| Signature | Maria Lopez (handwritten) |
| Printed Name and Title | Maria Lopez, Owner |
| Telephone Number | (415) 555-0182 |
Scenario 2: Carlos Diaz, Managing Member of Diaz Flooring LLC (Construction Contractor Reseller)
Carlos installs flooring and, under his contracts, sells the tile and hardwood to homeowners as part of time-and-materials jobs, making him a retailer of fixtures and materials he later resells.
| Form Section | What Carlos Enters |
|---|---|
| Seller’s Permit Number | 102-987654 |
| Name of Seller | Golden State Tile Distributors |
| Description of Property | Ceramic tile, hardwood flooring, and underlayment materials for resale to customers under time-and-materials contracts |
| Buyer’s Business Name | Diaz Flooring LLC |
| Buyer’s Address | 1290 Industrial Way, Fresno, CA 93725 |
| Date | 04/02/2026 |
| Signature | Carlos Diaz (handwritten) |
| Printed Name and Title | Carlos Diaz, Managing Member |
| Telephone Number | (559) 555-0144 |
Scenario 3: Aisha Brooks, Owner of Brooks Online (Amazon and eBay Reseller)
Aisha buys consumer electronics in bulk from a California wholesaler and ships them to customers nationwide through Amazon FBA and eBay.
| Form Section | What Aisha Enters |
|---|---|
| Seller’s Permit Number | 103-445566 |
| Name of Seller | West Coast Electronics Wholesale, Inc. |
| Description of Property | Consumer electronics, including headphones, smart speakers, and accessories for resale through online marketplaces |
| Buyer’s Business Name | Brooks Online LLC |
| Buyer’s Address | 18 Harbor Boulevard, Long Beach, CA 90802 |
| Date | 05/10/2026 |
| Signature | Aisha Brooks (electronic) |
| Printed Name and Title | Aisha Brooks, Owner |
| Telephone Number | (562) 555-0199 |
How to File the Completed Form
CDTFA-230 is not filed with the state. The buyer delivers the certificate to the seller, and the seller stores it as part of the audit file required by Regulation 1698. Because there is no state-side filing, “filing” really means delivery and retention, and the channels below describe how that exchange happens.
- In person. Hand the signed certificate to the seller’s representative at the time of purchase. There is no fee, no payment, and proof of delivery is the seller’s stamp or signed receipt copy. Keep a photocopy in your own files.
- By mail. Send the original to the seller’s accounts receivable address. Use certified mail with return receipt at a current cost of about $4.85, paid by stamp or business postage meter. Processing is immediate once received, and the green return-receipt card is your proof of delivery.
- By email. Email a signed PDF to the seller’s billing or sales contact. There is no fee. Most vendors confirm receipt within one to three business days. Keep the sent email and any read-receipt or reply as proof of delivery.
- Through a vendor portal. Many large wholesalers, like Costco Business Center or Restaurant Depot, require certificates through their online portals, like the Costco Business Center tax exemption portal. There is no fee. Processing usually takes one to five business days, and the portal’s confirmation page is your proof of acceptance.
Whichever channel you use, retain your own copy for at least four years to match CDTFA’s audit window under Revenue & Taxation Code §6487.
What Happens After You File
Once the seller has the certificate, the seller stops charging California sales tax on qualifying purchases. The seller records the sale as a sale for resale on its periodic sales and use tax return through the CDTFA online services portal, and the buyer takes responsibility for collecting and remitting tax on the eventual retail sale.
If CDTFA later audits the seller, the auditor will pull every resale certificate on file and verify that each buyer’s permit number is active and that the items match the buyer’s reported business activity. A bad certificate can be cured if the seller obtains a valid replacement before the audit closes; otherwise, the seller is assessed the tax, plus interest under §6480.4, plus a 10% negligence penalty under §6484.
If CDTFA audits the buyer, the auditor will sample purchases made under resale certificates and check whether the items were actually resold. Items that were used internally trigger use tax, interest, and the §6094.5 misuse penalty. In serious or repeat cases, the misuse can be charged as a misdemeanor under the same statute, with potential fines up to $5,000 and up to a year in county jail.
Mistakes to Avoid When Filling Out the Form
Each mistake below is a real audit-defense issue, and each one has a consequence that follows almost automatically when the auditor finds it.
- Leaving the seller’s permit number blank. The certificate is invalid on its face, and the seller absorbs the unpaid tax.
- Writing an EIN instead of a seller’s permit number. The CDTFA database returns no match, so the auditor disallows the certificate.
- Using a DBA that doesn’t match the permit. The buyer’s identity cannot be verified, voiding the certificate.
- Saying “all purchases” without category detail. The certificate fails Regulation 1668(c) and is treated as no certificate at all.
- Naming the wrong seller or “to whom it may concern.” The certificate is not transferable, so any vendor not named loses the exemption.
- Backdating the certificate. Backdating supports a fraud finding and removes the seller’s good-faith defense.
- Leaving the signature line empty. An unsigned certificate is legally void.
- Having an unauthorized employee sign. The seller cannot prove the buyer was legally bound, so the certificate fails.
- Forgetting the date. Without a date, the auditor cannot test timeliness, and the certificate is rejected.
- Listing a disconnected phone number. The auditor’s verification call fails, raising the certificate to high-risk status.
- Using the certificate to buy office or shop supplies. Items consumed in the business owe use tax, plus the §6094.5 misuse penalty.
- Reusing an expired blanket certificate after closing the permit. The buyer commits misuse the moment the permit is canceled.
Do’s and Don’ts
These quick rules sit on top of every detailed instruction above and serve as the gut-check before you sign.
Do’s
- Do verify your seller’s permit is active through the CDTFA permit verification tool before issuing any certificate, because an inactive permit voids every certificate you sign.
- Do issue a separate certificate to each vendor, since certificates are seller-specific and not transferable.
- Do specify the categories of property you intend to resell, so the certificate survives audit under Regulation 1668.
- Do keep a personal copy for at least four years to defend against your own future audit.
- Do mark blanket certificates clearly with effective dates, since vague duration triggers rejection.
- Do update the certificate when your business name, address, or permit number changes, because stale data invalidates new purchases.
Don’ts
- Don’t use CDTFA-230 for personal items like clothing for yourself or fuel for your personal car, because §6094.5 imposes a $500-or-more penalty on misuse.
- Don’t sign on behalf of someone else without written authority on file, since unauthorized signatures void the certificate.
- Don’t write “all merchandise” as your description, because that phrase fails the specificity requirement.
- Don’t backdate to match an earlier invoice, because backdating can support a criminal fraud charge.
- Don’t ignore vendor portal requirements, since many wholesalers refuse paper certificates entirely.
- Don’t assume a federal resale certificate works in California, because California requires a state-issued seller’s permit for in-state buyers.
Pros and Cons of Filing on Your Own vs. With Help
Most small businesses fill out CDTFA-230 themselves, but accountants and tax attorneys take over once audits, large dollar amounts, or complex resale relationships enter the picture. The list below helps you decide.
Pros of filing on your own
- Cost savings. There is no fee for the form and no professional bill, which matters most for small or new businesses.
- Speed. You can complete and deliver the certificate the same day a vendor needs it, with no back-and-forth.
- Direct knowledge of your inventory. You know what you actually resell, so the description field is more accurate than a third party could write.
- Control of timing. You can issue blanket certificates the moment a new wholesale relationship begins.
- Privacy. Your seller’s permit number and signed certificate stay between you and the seller, with no third-party intermediary.
Cons (and why pro help may be smart)
- Audit risk. A CPA or tax attorney spots disqualifying language before you sign and prevents §6094.5 exposure.
- Complex fact patterns. Construction contractors, drop-shippers, and mixed-use buyers often need professional guidance to apply the right certificate.
- Multi-state transactions. Out-of-state buyers face Publication 103 nuances and home-state registration overlays that DIY filers usually miss.
- Time cost. Drafting and tracking blanket certificates for dozens of vendors eats into hours that a bookkeeper handles faster.
- Documentation discipline. Professionals build retention systems that survive a four-year audit window, while DIY files often go missing.
Comparing CDTFA-230 to Related Resale and Exemption Certificates
Many filers grab the wrong certificate because the names and numbers run together. The table below shows how CDTFA-230 differs from its closest cousins and when each one applies.
| Certificate | When to Use It |
|---|---|
| CDTFA-230 | General resale of tangible personal property in the regular course of business, governed by Regulation 1668 |
| CDTFA-230-A | Direct payment of use tax by the buyer under Regulation 1699.6, used by qualified large purchasers |
| CDTFA-230-C | Property used in research and development for manufacturing under the partial exemption |
| CDTFA-230-D | Diesel fuel used in farming or food processing under the partial exemption |
| CDTFA-230-G | Farm equipment and machinery sold to qualified persons engaged in agricultural production |
| CDTFA-230-M | Manufacturing and R&D equipment partial exemption under Regulation 1525.4 |
| CDTFA-230-O-1 | Partial exemption certificates for specified property bought from sellers outside the buyer’s industry |
Key Agencies, Statutes, and Programs That Interact with CDTFA-230
The California Department of Tax and Fee Administration is the lead agency. CDTFA issues seller’s permits, audits resale-certificate use, and publishes Publication 103, which is the practical bible for sellers accepting certificates.
The statutes that anchor the form include §6091 (presumption of taxability), §6092 (resale certificate as rebuttal), §6094 (good-faith acceptance by the seller), and §6094.5 (misuse penalty). Regulation 1668 translates those statutes into the elements you must include on the certificate, and Regulation 1698 governs how long sellers must keep records.
Federal law rarely directly affects CDTFA-230, but the U.S. Supreme Court’s decision in South Dakota v. Wayfair expanded which out-of-state sellers must register with California, indirectly increasing the universe of buyers who must use the certificate.
Recap of Agency Decisions That Shape Resale Certificates
CDTFA’s predecessor, the State Board of Equalization, issued Annotation 295.0660, which clarifies that a seller acts in good faith only when the certificate appears valid on its face and the buyer’s claimed business is consistent with the property purchased. That standard still controls today, and CDTFA cites it in modern audits.
The agency’s Audit Manual Chapter 4 instructs auditors to disallow certificates that are missing any required element under Regulation 1668, even if the missing element seems trivial. That is why blank phone numbers and untitled signatures matter so much.
CDTFA has also issued Special Notices tightening blanket-certificate review for industries with high misuse rates, including construction contractors, restaurants, and online marketplace sellers. Buyers in those industries should expect closer scrutiny and should be ready to produce sales records that match the categories listed on their certificates.
FAQs
Is CDTFA-230 filed with the state of California?
No. The certificate is given by the buyer to the seller, who keeps it on file for at least four years under Regulation 1698. CDTFA only sees it during an audit.
Do I need a California seller’s permit to issue CDTFA-230?
Yes. A valid California seller’s permit, or an equivalent out-of-state registration where Publication 103 allows, is required. Without one, the certificate is invalid on its face.
Can I use one CDTFA-230 for all my vendors?
No. Resale certificates are seller-specific. You must issue a separate certificate to each vendor, although a blanket certificate with one vendor can cover all qualifying purchases from that vendor.
Can I write “all merchandise” in the property description?
No. Generic phrases fail Regulation 1668’s specificity requirement. List the categories of property you actually resell, like women’s apparel or consumer electronics.
Do I write my federal EIN in the seller’s permit number box?
No. Only the California seller’s permit number, or an accepted out-of-state registration number, belongs in that field. An EIN will cause the certificate to fail verification.
Can I sign CDTFA-230 electronically?
Yes. California recognizes electronic signatures on resale certificates under the Uniform Electronic Transactions Act, including DocuSign, typed signatures with intent, and scanned PDFs.
Should I write the buyer’s address or the shipping address on the form?
Yes, use the buyer’s permit address. The address on the certificate must match the address on file with CDTFA, not the shipping address for the order.
Does my title need to be “Owner” or can I just write “Manager”?
No, “Manager” alone is risky for corporations. Use a recognized officer title, like President, CFO, Managing Member, or General Partner, to establish authority.
What if my permit was just issued and I have a temporary number?
Yes, you may use the temporary number. Date the certificate the same day so the seller can verify the number through the CDTFA permit verification tool while it is still active.
Can I use CDTFA-230 to buy supplies my business will consume?
No. Items used in the business, not resold, owe use tax, plus a §6094.5 misuse penalty of the greater of $500 per purchase or the tax, interest, and penalty owed.
Do I need to date the certificate even if it’s a blanket?
Yes. Always date the certificate, and clearly mark it as a blanket certificate with an effective date and a statement that it remains valid until revoked in writing.
Is there a fee to file CDTFA-230?
No. CDTFA does not charge a fee for the form, and the form is not filed with the state. Costs only arise if you mail the certificate certified, around $4.85.
What’s the penalty for misusing CDTFA-230?
Yes, there is a steep penalty. Under §6094.5, misuse triggers the greater of $500 per purchase or the tax, interest, and penalties owed, plus possible misdemeanor charges.
Do out-of-state buyers ever use CDTFA-230?
Yes, out-of-state buyers registered to collect California tax may use it. Buyers not registered in California should follow Publication 103 and may need to provide their home-state registration instead.
Related reading
- How to Fill Out California Form CDTFA-1054 (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-735 (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-1010 (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-152 (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-401-2 (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-1116 (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-501-AB (w/Examples) + FAQs