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Form BOE-230-F Fillable California Resale Certificate, Sales by Auto Auctions and Auto Dismantlers
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)(3 This certificate is for the purchase from: of the property described below (VENDOR S NAME)) (5 Description of property to be purchased:) (ADDRESS OF PURCHASER) (AREA CODE ( )) (CLEAR) CLEAR (DATE) (My California license or registration number is:) (NAME OF PURCHASER) (PRINT) PRINT (PRINTED NAME OF PERSON SIGNING) (Registration/License Number if applicable:) (State/Country:) (TELEPHONE NUMBER) (text) (TITLE) (VENDOR S NAME) 1 The Sales and Use Tax Department is making this sample form available for industry s use However please note that the Board is prescribing 2 I certify (check statement that applies and provide your license or registration number if applicable): 3 This certificate is for the purchase from: 4 I will resell the item(s) described in paragraph 5 which I am purchasing for resale in the form of tangible personal property in the 5 Description of property to be purchased: 6 I have read and understand the following: A person may be guilty of a misdemeanor under California Revenue and Taxation Code section 6094 5 if the purchaser knows at the ADDRESS OF PURCHASER BOE 230 F (6 13) STATE OF CALIFORNIA CALIFORNIA RESALE CERTIFICATE BOARD OF EQUALIZATION Code are presumed to be retail sales and not sales for resale unless the seller timely takes a valid resale certificate from any person dealer dealer dismantler automotive repairer or scrap metal processor in the following jurisdiction outside the state of California: dealer or dismantler described below have been due plus a penalty of 10 percent of the tax or $500 whichever is more I am licensed registered regulated or certificated under the California Business and Professions Code as an automotive repair I am licensed registered regulated or certificated under the California Health and Safety Code or the California Vehicle Code as a I am not registered or licensed in California but I am licensed registered regulated certificated or otherwise authorized as a I am not required to hold a California seller s permit because I do not make any sales in the State I am qualified as a scrap metal processor as described in the California Vehicle Code I HEREby CERTIFy: I hold valid California seller s permit number: 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 My California license or registration number is: NAME OF PURCHASER of the property 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 PRINTED NAME OF PERSON SIGNING purchase price or as otherwise provided by law Registration/License Number if applicable: regular course of my business operations and I will do so prior to making any storage use or other consumption of the item(s) other Regulation 1566 1footnote 1 SALES by AuTO AuCTIONS ANd AuTO dISmANTLERS Sales of vehicles as defined in Regulation 1566 1 subdivision (a)(2) at auction or by dismantlers licensed under the California Vehicle SIGNATURE OF PURCHASER PURCHASER S EMPLOYEE OR AUTHORIZED REPRESENTATIVE specified in paragraph 2 below The resale certificate must include the purchaser s license or registration number if applicable State/Country: TELEPHONE NUMBER than retention demonstration and display while holding the item(s) for sale in the regular course of my business I understand that if the Board and approval by the Office of Administrative Law Until the regulation is adopted and approved the form is subject to change the form of the resale certificate to be used by auto auctions and auto dismantlers as part of Regulation 1566 1 which is pending adoption by time of purchase that he or she will not resell the purchased item prior to any use (other than retention demonstration or display TITLE 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