Abrasives Equipment repair parts Masks Reducers
ADDRESS OF PURCHASER
AUTO BODY REPAIR AND PAINTING INDUSTRY
Automobile parts Fisheye eliminator Polishes/Wax Sealers
avoid payment to the seller of an amount as tax Additionally a person misusing a resale certificate for personal gain
BOE 230 A (6 01) STATE OF CALIFORNIA
Books Goggles Metal conditioners Respirators
Cans Hand cleaners Paint remover Rubbing compounds
Cleaning solvent Manuals Plastic bottles Rubbing machines
Clear Coats Glues/Adhesives Primers
Color charts Masking paper Polishing compounds Thinners
deduction on his or her sales and use tax return to offset the amount paid as tax (the deduction is taken under Taxpaid
demonstration and display while holding the item(s) for sale in the regular course of my business I understand that if I
Electrical Tape Hardeners Putties
Equipment Masking tape Polishing machines Touch up bottles
Fillers Paints Rust Protectors
For Your Information: A person may be guilty of a misdemeanor under Revenue and Taxation Code section 6094 5
I am engaged in the business of selling the following type of property:
I am purchasing for resale under this resale certificate the item(s) indicated by my initials below (not an X or similar
I have read and understand the following:
I have read and understanding the following:
I HEREBY CERTIFY:
I hold valid California seller s permit no
I will resell the following item(s) I am purchasing under this resale certificate in the form of tangible personal property
if the purchaser knows at the time of purchase that he or she will not resell the purchased item prior to any use (other
in the regular course of my business operations and I will do so prior to making any use of the item(s) other than
mark):
NAME OF PURCHASER TELEPHONE NUMBER
Note: Auto body repair and paint shops are generally considered consumers of the items listed below regardless of
on each item s purchase price or as otherwise provided by law
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
Other (specify items)
paragraph 5 below (vendor s name)
percent of the tax or $500 whichever is more
PRINTED NAME OF PERSON SIGNING TITLE
purchase such item by listing it under Other above
purchases resold ) If however a person is purchasing one of these items exclusively for resale in the form of
RESALE CERTIFICATE FOR THE BOARD OF EQUALIZATION
SIGNATURE OF PURCHASER PURCHASER S EMPLOYEE OR AUTHORIZED REPRESENTATIVE
tangible personal property and not for consumption during repairs painting or the like this certificate may be used to
than retention demonstration or display while holding it for resale) and he or she furnishes a resale certificate to
the manner in which they bill their customers for repairs and painting Thus this certificate generally may not be used
This certificate is for the purchase from of the item(s) I have initialed in
to purchase these items If a person does in fact resell any of the following items prior to use the person may take a
use the item(s) purchased under this certificate in any manner other than as just described I will owe use tax based