The CDTFA-230 is the General Resale Certificate issued by the California Department of Tax and Fee Administration (CDTFA). A business that holds a seller's permit completes it to certify that the items it is buying from a vendor will be resold as tangible personal property in the regular course of business. It is made out to the vendor named in paragraph 3. On FillingPDF you can fill out the form online and download or print the completed PDF; the official PDF is published by the CDTFA at cdtfa.ca.gov.
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What is CDTFA-230?
The General Resale Certificate (CDTFA-230) is a California Department of Tax and Fee Administration (CDTFA) form on which a purchaser certifies that it holds a valid seller's permit and will resell the listed tangible personal property in the regular course of its business.
The form is also headed "California Resale Certificate." It is a short certification in six numbered paragraphs: the purchaser's seller's permit number, the type of tangible personal property the purchaser sells, the vendor's name, the resale commitment, a description of the property being purchased, and an acknowledgment of the notice about misuse. Below them are the purchaser's name, signature block, printed name, title, address, telephone number and date.
Paragraph 4 sets the condition that matters most. The purchaser will resell the items in the form of tangible personal property before making any use of them other than demonstration and display while holding them for sale. Any other use means the purchaser owes use tax based on each item's purchase price, or as otherwise provided by law.
The CDTFA publishes related certificates as separate forms, including a Spanish version, CDTFA-230-SP, Certificado General de Reventa; CDTFA-230-F, California Resale Certificate - Sales by Auto Auctions and Auto Dismantlers; and CDTFA-230-A, Resale Certificate for the Auto Body Repair and Painting Industry.
Who needs to file CDTFA-230?
A business that holds a valid California seller's permit and is buying tangible personal property from a vendor in order to resell it completes the CDTFA-230. Paragraph 1 asks for the permit number, and paragraph 2 asks what type of tangible personal property the business sells.
The certificate is not for purchases the buyer will use before reselling. Under paragraph 4, using an item in any way other than demonstration and display while holding it for sale means use tax is owed. The form's notice adds that furnishing a resale certificate to avoid paying tax, when you know at the time of purchase that you will not resell the item before using it, can be a misdemeanor under Revenue and Taxation Code section 6094.5.
The form may be signed by the purchaser, the purchaser's employee or an authorized representative, who also prints a name and gives a title.
The CDTFA lists separate resale certificates for auto auctions and auto dismantlers (CDTFA-230-F) and for the auto body repair and painting industry (CDTFA-230-A); use the form that matches your situation. A Spanish-language version is CDTFA-230-SP.
When to file CDTFA-230
Complete the CDTFA-230 when you buy items from a vendor for resale and want to give that vendor a resale certificate. Paragraph 3 ties the certificate to a purchase from the vendor you name, and paragraph 5 lists the items it covers. The form prints no separate due date or filing window.
Complete it before you make any use of the items other than demonstration and display, because paragraph 4 commits you to reselling them before such use. The form does not state how long a certificate remains valid or whether one certificate can cover later purchases, so ask the vendor and the CDTFA how they treat repeat purchases.
How to fill out CDTFA-230
Enter your seller's permit number
In paragraph 1, write the valid seller's permit number you hold. The certificate is a statement that you hold a valid permit.
Describe the property you sell
In paragraph 2, state the type of tangible personal property your business is engaged in selling.
Name the vendor
In paragraph 3, write the vendor's name. The certificate covers the purchase from that vendor of the items listed in paragraph 5.
Read the resale commitment
Paragraph 4 says you will resell the items as tangible personal property in the regular course of business before any use other than demonstration and display. Any other use means you owe use tax.
List the property being purchased
In paragraph 5, describe the property you are purchasing for resale from the named vendor.
Read the notice in paragraph 6
Paragraph 6 confirms you have read and understand the For Your Information notice about misuse of a resale certificate. It cites Revenue and Taxation Code section 6094.5.
Enter purchaser name and address
Fill in NAME OF PURCHASER, ADDRESS OF PURCHASER and TELEPHONE NUMBER with the details of the purchasing business.
Sign and complete the signature block
The purchaser, the purchaser's employee or an authorized representative signs in SIGNATURE OF PURCHASER, PURCHASER'S EMPLOYEE OR AUTHORIZED REPRESENTATIVE. Then enter the PRINTED NAME OF PERSON SIGNING, the TITLE and the DATE.
Review and download the completed PDF
Check that paragraphs 1 to 5 and the signature block are complete. Download or print the completed PDF from FillingPDF, sign it, keep a copy and give it to the vendor as described under How to submit.
How to submit CDTFA-230
The CDTFA-230 is made out to the vendor named in paragraph 3. The form prints no CDTFA mailing address, online portal or other filing channel, so it is delivered to the vendor you are buying from rather than filed with a tax return.
- Sign it: the form needs the signature of the purchaser, the purchaser's employee or an authorized representative, with a printed name, title and date.
- Print it: the CDTFA's forms page explains that fill-in forms do no computation, validation or verification, and that you must print and sign the completed form. Keep a copy for your records.
- Ask about delivery: if you are unsure how a vendor wants to receive the certificate, ask the vendor, or contact the CDTFA through cdtfa.ca.gov.
The official PDF is at https://cdtfa.ca.gov/formspubs/cdtfa230.pdf. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Leaving paragraph 1 blank: the certificate states that you hold a valid seller's permit, so the permit number must be entered.
- Using the certificate for items you plan to use before reselling; paragraph 4 allows only demonstration and display while holding items for sale.
- Writing a vague description in paragraph 5 instead of listing the items you are purchasing for resale from the vendor.
- Omitting the vendor's name in paragraph 3, which ties the certificate to a specific purchase.
- Submitting the certificate unsigned, or signed by someone who is not the purchaser, the purchaser's employee or an authorized representative.
- Skipping the printed name, title, address, telephone number or date under the signature.
- Furnishing the certificate to avoid paying tax when you know you will not resell the items before using them; the form's notice describes this as a possible misdemeanor and a basis for liability for the tax plus a penalty.
- Not keeping a printed copy of the completed certificate for your records.
Frequently asked questions
What is the CDTFA-230 form?
The CDTFA-230 is the General Resale Certificate of the California Department of Tax and Fee Administration. A purchaser who holds a valid seller's permit signs it to certify that the listed items will be resold as tangible personal property in the regular course of business.
Can I fill out the CDTFA-230 online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not send the certificate to anyone; you sign it and deliver it to the vendor named in paragraph 3.
Do I need a seller's permit to use the CDTFA-230?
The form states in paragraph 1 that you hold a valid seller's permit and asks for its number. Without a valid permit number you cannot truthfully complete that paragraph, so check your permit before certifying.
What happens if I use items I bought with a resale certificate?
Under paragraph 4, using an item in any way other than demonstration and display while holding it for sale means you owe use tax based on its purchase price, or as otherwise provided by law. Knowingly misusing the certificate can also be a misdemeanor.
Who can sign the CDTFA-230?
The purchaser, the purchaser's employee or an authorized representative can sign. The signer also prints their name and enters their title and the date in the signature block.
Is there a Spanish version of the CDTFA-230?
Yes. The CDTFA lists CDTFA-230-SP, Certificado General de Reventa, as a Spanish version. It is a separate form from the English CDTFA-230.
Do I send the CDTFA-230 to the CDTFA?
The form is made out to the vendor named in paragraph 3 and prints no CDTFA address or filing channel. Print it, sign it, keep a copy and give it to the vendor. Contact the CDTFA through cdtfa.ca.gov for other questions.
What is the difference between CDTFA-230 and CDTFA-230-F?
CDTFA-230 is the General Resale Certificate. CDTFA-230-F is a separate form, titled California Resale Certificate - Sales by Auto Auctions and Auto Dismantlers. The CDTFA publishes them as different forms, so use the one that fits your transaction.
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