Form CDTFA-230-A "Resale Certificate for the Auto Body Repair and Painting Industry" - California

What Is Form CDTFA-230-A?

This is a legal form that was released by the California Department of Tax and Fee Administration - a government authority operating within California. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on February 1, 2018;
  • The latest edition provided by the California Department of Tax and Fee Administration;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;

Download a fillable version of Form CDTFA-230-A by clicking the link below or browse more documents and templates provided by the California Department of Tax and Fee Administration.

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Download Form CDTFA-230-A "Resale Certificate for the Auto Body Repair and Painting Industry" - California

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CDTFA-230-A REV. 1 (2-18)
STATE OF CALIFORNIA
RESALE CERTIFICATE FOR THE
CALIFORNIA DEPARTMENT OF
AUTO BODY REPAIR AND PAINTING INDUSTRY
TAX AND FEE ADMINISTRATION
I HEREBY CERTIFY:
1. I hold valid California seller’s permit no.
.
2. I am engaged in the business of selling the following type of property:
.
3. This certificate is for the purchase from
of the item(s) I have initialed in
paragraph 5 below.
(vendor’s name)
4. I will resell the following item(s) 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.
5. I am purchasing for resale under this resale certificate the item(s) indicated by my initials below (not an X or similar
mark):
Automobile parts
Fisheye eliminator
Polishes/Wax
Sealers
Clear Coats
Glues/Adhesives
Primers
Electrical Tape
Hardeners
Putties
Fillers
Paints
Rust Protectors
Other
(specify items)
6. I have read and understand the following:
Note: Auto body repair and paint shops are generally considered consumers of the items listed below regardless of the
manner in which they bill their customers for repairs and painting. Thus, this certificate generally may not be used to
purchase these items. If a person does, in fact, resell any of the following items prior to use, the person may take a
deduction on his or her sales and use tax return to offset the amount paid as tax (the deduction is taken under “Tax-
paid purchases resold”). If, however, a person is purchasing one of these items exclusively for resale in the form of
tangible personal property and not for consumption during repairs, painting, or the like, this certificate may be used to
purchase such item by listing it under “Other” above.
Abrasives
Equipment repair parts
Masks
Reducers
Books
Goggles
Metal conditioners
Respirators
Hand cleaners
Paint remover
Rubbing compounds
Cans
Cleaning solvent
Manuals
Plastic bottles
Rubbing machines
Color charts
Masking paper
Polishing compounds
Thinners
Equipment
Masking tape
Polishing machines
Touch-up bottles
7. I have read and understand the following:
For 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.
NAME OF PURCHASER
TELEPHONE NUMBER
SIGNATURE OF PURCHASER, PURCHASER’S EMPLOYEE, OR AUTHORIZED REPRESENTATIVE
DATE
PRINTED NAME OF PERSON SIGNING
TITLE
ADDRESS OF PURCHASER
CLEAR
PRINT
CDTFA-230-A REV. 1 (2-18)
STATE OF CALIFORNIA
RESALE CERTIFICATE FOR THE
CALIFORNIA DEPARTMENT OF
AUTO BODY REPAIR AND PAINTING INDUSTRY
TAX AND FEE ADMINISTRATION
I HEREBY CERTIFY:
1. I hold valid California seller’s permit no.
.
2. I am engaged in the business of selling the following type of property:
.
3. This certificate is for the purchase from
of the item(s) I have initialed in
paragraph 5 below.
(vendor’s name)
4. I will resell the following item(s) 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.
5. I am purchasing for resale under this resale certificate the item(s) indicated by my initials below (not an X or similar
mark):
Automobile parts
Fisheye eliminator
Polishes/Wax
Sealers
Clear Coats
Glues/Adhesives
Primers
Electrical Tape
Hardeners
Putties
Fillers
Paints
Rust Protectors
Other
(specify items)
6. I have read and understand the following:
Note: Auto body repair and paint shops are generally considered consumers of the items listed below regardless of the
manner in which they bill their customers for repairs and painting. Thus, this certificate generally may not be used to
purchase these items. If a person does, in fact, resell any of the following items prior to use, the person may take a
deduction on his or her sales and use tax return to offset the amount paid as tax (the deduction is taken under “Tax-
paid purchases resold”). If, however, a person is purchasing one of these items exclusively for resale in the form of
tangible personal property and not for consumption during repairs, painting, or the like, this certificate may be used to
purchase such item by listing it under “Other” above.
Abrasives
Equipment repair parts
Masks
Reducers
Books
Goggles
Metal conditioners
Respirators
Hand cleaners
Paint remover
Rubbing compounds
Cans
Cleaning solvent
Manuals
Plastic bottles
Rubbing machines
Color charts
Masking paper
Polishing compounds
Thinners
Equipment
Masking tape
Polishing machines
Touch-up bottles
7. I have read and understand the following:
For 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.
NAME OF PURCHASER
TELEPHONE NUMBER
SIGNATURE OF PURCHASER, PURCHASER’S EMPLOYEE, OR AUTHORIZED REPRESENTATIVE
DATE
PRINTED NAME OF PERSON SIGNING
TITLE
ADDRESS OF PURCHASER
CLEAR
PRINT