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 16 - Resale Certificates; Demonstration; Gifts and Promotions › Appendix B - California Resale Certificate for the Auto Body Repair and Painting Industry

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
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__________________________________________________[Vendor's name]of the
					 item(s) I have
initialed
in paragraph 5
					 below.
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 the 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
Cans
Hand cleaners
Paint
							 remover
Rubbing compounds
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
Signature of Purchaser, Purchaser's
							 Employee or Authorized Representative
___________________________
___________________________
___________________________
Printed Name of Person Signing
Address of
							 Purchaser
___________________________
Title
___________________________Date_________________________20
Telephone
							 Number:___________________________