Get CA CDTFA-230-G-1 2017-2023

If you are selling to a customer who has an exempt status, you must collect a California Sales Tax Exemption certificate and keep it on file. ... If you are a reseller, you may also apply for a California Resale Certificate, which allows you to buy goods within California for resale without paying sales tax on those goods.

Seller's Permit vs. Resale Certificate in California. ... All businesses that are 1) engaged in business in California and 2) sell or lease tangible personal property that is ordinarily subject to sales tax must have a Seller's Permit issued by the California Board of Equalization.

Register In Person. You may register for a seller's permit in person at one of the Board of Equalization's field offices. ... Register by Mail. You can get an application for a resellers permit mailed to you by calling 800-400-7115. ... Apply Online.

A seller's permit provides a business with authority to make sales inside California. In contrast a resale certificate is a form that is provided from a buyer to a seller to support the exempt nature of a sale for resale that would otherwise be taxable.

Who must obtain a seller's permit? You must obtain a seller's permit if you: Are engaged in business in California and. Intend to sell or lease tangible personal property that would ordinarily be subject to sales tax if sold at retail.

Without a resale certificate, a business or individual is typically required to pay sales tax on all purchases. ... Therefore, if you sell merchandise in more than one state, you will need to apply for resale certificates in the all states in which you operate it does not matter where your business was incorporated.

California's sales tax applies to a retailer's sales to most buyers, including individuals, businesses, nonprofit and religious organizations, and California's state and local governments. However, sales to some buyers, such as the federal government, are exempt from tax.

Buyer-based exemptions. Nonprofit organizations or government agencies often are not required to pay sales tax (states cannot charge sales tax on items purchased by the federal government, and often this exemption is extended to state agencies as well).

The University of California is not a sales tax exempt organization. It is subject to State-administered sales and use tax laws to the same extent as private individuals or businesses.

(d) of the California Constitution, Revenue and Taxation Code section 202, subd. ... A charter school, including a charter school operating as or by a nonprofit public benefit corporation, is exempt from property tax as a "public school." Property used by the charter school is exempt under the Public School Exemption.

Medical devices such as prosthetics are exempted from sales tax. In addition, certain groceries, hot beverages, some types of farm items, and certain alternative-energy device are also considered to be exempt from the California sales tax.

Medical devices such as prosthetics are exempted from sales tax. In addition, certain groceries, hot beverages, some types of farm items, and certain alternative-energy device are also considered to be exempt from the California sales tax.

If you are selling to a customer who has an exempt status, you must collect a California Sales Tax Exemption certificate and keep it on file. ... If you are a reseller, you may also apply for a California Resale Certificate, which allows you to buy goods within California for resale without paying sales tax on those goods.

Although many nonprofit and religious organizations are exempt from federal and state income tax, there is no similar broad exemption from California sales and use tax. Generally, a nonprofit's sales and purchases are taxable.

California Income Tax Even if you have obtained federal exemption for your organization, you must submit an Exempt Application form (FTB 3500) to the Franchise Tax Board to obtain state tax exemption. ... Visit FTB's website or refer to FTB Publication 927, Introduction to Tax Exempt Status.