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Sales and Use Tax Forms and Publications Basic Forms. State, Local, and District Sales and Use Tax Return (CDTFA-401-A) (PDF) General Resale Certificate (CDTFA-230) (PDF) Publications. Your California Seller’s Permit; Sales for Resale; Internet Sales; Do You Need a California Seller’s Permit? Labor Charges; Sales Tax Tips
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.
This page explains how to make tax-free purchases in California, and lists six California sales tax exemption forms available for download.
Exemption Certificate Newspapers and Periodicals (Sales of tangible personal property that becomes an ingredient or component of newspapers or periodicals distributed by organizations which qualify for tax-exempt status under Internal Revenue Code section 501(c)(3))
A full exemption from sales and tax use became available under section 6353(b) for certain sales, storage, use, or other consumption of LPG when delivered into a tank of 30 gallons or more. The exemption applies to LPG purchased for use in:
When purchasing items for resale, registered sellers may avoid the sales tax by giving their supplier adequate documentation in the form of a resale certificate. A resale certificate indicates the item was in good faith that the purchaser would resell the item and report tax on the final sale.
Use form FTB 3500A to obtain California tax-exempt status, if the organization has a federal determination letter granting exemption under IRC Sections 501(c)(3), 501(c)(4), 501(c)(5), 501(c)(6), 501(c)(7), or 501(c)(19).
What purchases are exempt from the California sales tax? While the California sales tax of 6% applies to most transactions, there are certain items that may be exempt from taxation. This page discusses various sales tax exemptions in California.
If “No,” the organization may qualify to file form FTB 3500A, Submission of Exemption Request. For more information, get form FTB 3500A. 2. Enter the California Revenue and Taxation Code (R&TC) section that best fits the organization’s purpose/activity. See the Exempt Classification Chart on page 6. R&TC Section 23701 . 3
A complete list of nontaxable sales is available in Publication 61, Sales and Use Tax: Exemptions and Exclusions (PDF). To learn more about the sales and use taxes administered by the California Department of Tax and Fee Administration, visit Sales and Use Tax in California .