California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 6 - Specific Business Engaged in Retailing › Appendix A

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
California Resale Certificate - 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 Code are presumed to be retail sales and not sales for resale unless
					 the seller timely takes a valid resale certificate from any person specified in
					 paragraph 2 below. The resale certificate must include the purchaser's license
					 or registration number, if applicable.
I HEREBY CERTIFY:
___________________________
1.
______
I hold valid California seller's permit number:
______ I am not required to hold a California seller's
					 permit because I do not make any sales in the State.
2. I certify (check statement that applies and provide your
					 license or registration number, if applicable):
______ I am licensed, registered, regulated, or
					 certificated under the California Health and Safety Code or the California
					 Vehicle Code as a dealer or dismantler.
___________________________
My California license or registration number is:
______ I am licensed, registered, regulated, or
					 certificated under the California Business and Professions Code as an
					 automotive repair dealer.
___________________________
My California license or registration number is:
______ I am qualified as a scrap metal processor as
					 described in the California Vehicle Code.
______ I am not registered or licensed in California, but I
					 am licensed, registered, regulated, certificated, or otherwise authorized as a
					 dealer, dismantler, automotive repairer, or scrap metal processor in the
					 following jurisdiction outside the state of California:
State/Country______________________________
					 Registration/License Number, if
					 applicable______________________________.
3. This certificate is for the purchase from
					 ______________________________[Vendor's name] of the property described
					 below.
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 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 than retention,
					 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. 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 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
Signature of Purchaser, Purchaser's
							 Employee or Authorized Representative
Printed Name of Person Signing
Title
Address of Purchaser
Telephone Number
Date