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California Resale Certificate and Seller's Permit (2026)

Last updated: 2026-10-12 · Checked against the California Department of Tax and Fee Administration (CDTFA)'s own pages, forms and rules on 2026-10-12

To buy inventory tax-free in California, give your supplier a completed California Resale Certificate (General Resale Certificate) (CDTFA-230); you need a California seller's registration number to fill it in. The multistate Streamlined (SST) certificate is not addressed in the state's guidance and the MTC uniform certificate is accepted. Buyers registered only in another state can use their home-state number only in limited cases (details below). Registering for the Seller's Permit: free.

Resale form
CDTFA-230
buyer fills it in
Permit fee
Free
Seller's Permit
SST form
Not stated
SSTGB Form F0003
MTC form
Accepted
uniform certificate

California resale certificate and permit rules

California: seller's permit & resale certificate

Sales tax · Agency: California Department of Tax and Fee Administration (CDTFA)

Permit
Seller's Permit
Registration fee
Free
SST form
Not stated
MTC form
Accepted
Resale certificate
California Resale Certificate (General Resale Certificate) (CDTFA-230)Get the official form →
How long it's valid
Remains in effect until revoked in writing (Reg. 1668); may be a blanket certificate or a qualified ('see purchase order') certificate. Must be taken timely — a late certificate is not retroactive.
Seller's permit
Seller's Permit — Free. No fee. CDTFA may require a security deposit to cover possible unpaid taxes; amount set at application. A separate permit may be needed for each place of business (consolidated permits possible). Wholesalers as well as retailers must hold a permit.Register with California Department of Tax and Fee Administration →Renewal: Does not expire; valid only as long as you are actively engaged in business as a seller (return for cancellation when you stop).
Buyer registered in another state?
Yes — Reg. 1668(b)(1)(C): if the purchaser is not required to hold a California seller's permit (e.g., because it makes no sales in this state), it must include on the certificate a sufficient explanation of why no permit is required instead of a permit number. Pub. 103: 'a purchaser is not required to hold a seller's permit to issue a valid resale certificate.' Conditional: a buyer without a California seller's permit must note its out-of-state permit number on the certificate or explain why it isn't required to hold a California permit (Reg. 1668).
Multistate forms
California is not an SST member. Reg. 1668(b)(2): any document containing the essential elements in (b)(1) — purchaser's name and address, seller's permit number (or explanation why none is required), description of property, statement that it is purchased for resale, signature and date — is the minimum acceptable resale certificate; CDTFA recommends the Appendix A form (CDTFA-230). California is listed on the MTC Uniform Resale Certificate, which notes it is valid only as a resale (not exemption) certificate subject to Reg. 1668 and is effective until revoked.
Drop shipments
Reg. 1706: when a 'true retailer' not engaged in business in California has a California-engaged supplier ship directly to a California consumer, the drop shipper must report and pay tax measured by the retail selling price paid by the consumer (may use its price to the true retailer plus a 10% markup), unless the sale is otherwise exempt. A resale certificate from an out-of-state true retailer does not relieve a California drop shipper on such sales.
Verify a certificate
Official verification lookup →
Good to know
  • Misuse of a resale certificate for personal gain: liable for the tax plus a penalty of 10% of the tax or $500, whichever is more, per purchase; knowing misuse is a misdemeanor (R&TC § 6094.5).
  • Property bought for resale and then used (other than demonstration/display while held for sale) is subject to use tax owed by the purchaser.
  • Verify a seller's permit online or by the automated line 1-888-225-5263.
Official sources for California (6)

Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate

Not listed above: details the California agency's pages, forms and rules don't state (1 item, such as a public verification lookup or drop-shipment guidance). Ask the agency before relying on them.

How to buy for resale in California, step by step

  1. Register for a Seller's Permit with the California Department of Tax and Fee Administration (CDTFA) (free). Register online.
  2. Fill in the California Resale Certificate (General Resale Certificate) (CDTFA-230) with your registration number, what you sell and what you're buying. Official form.
  3. Give it to each supplier before or at the time of purchase; use a blanket certificate for regular suppliers where the state allows one. Suppliers keep it on file — you don't send it to the state.
  4. Only buy items you'll resell this way. Anything you take out of inventory for your own use owes use tax.
  5. When you sell, collect California sales tax from your customers unless they give you a valid exemption or resale certificate.

States that treat the SST and MTC forms the same way: Arizona. Related: California sales tax rates, nexus and filing · sales tax nexus checker · California business licenses

California resale certificate FAQ

How do I get a resale certificate in California?

Register for a Seller's Permit with the California Department of Tax and Fee Administration (CDTFA), then fill in the California Resale Certificate (General Resale Certificate) (CDTFA-230) with your registration number and give it to each supplier. You don't file it with the state; the seller keeps it.

How much does a California seller's permit cost?

Registration is free. No fee. CDTFA may require a security deposit to cover possible unpaid taxes; amount set at application. A separate permit may be needed for each place of business (consolidated permits possible). Wholesalers as well as retailers must hold a permit. Renewal: Does not expire; valid only as long as you are actively engaged in business as a seller (return for cancellation when you stop).

Does California accept the Streamlined (SST) or MTC multistate resale certificate?

SST certificate (SSTGB Form F0003): not addressed in the state's guidance. MTC uniform certificate: accepted. California is not an SST member. Reg. 1668(b)(2): any document containing the essential elements in (b)(1) — purchaser's name and address, seller's permit number (or explanation why none is required), description of property, statement that it is purchased for resale, signature and date — is the minimum acceptable resale certificate; CDTFA recommends the Appendix A form (CDTFA-230). California is listed on the MTC Uniform Resale Certificate, which notes it is valid only as a resale (not exemption) certificate subject to Reg. 1668 and is effective until revoked.

Can an out-of-state business use its home-state resale number in California?

Yes — Reg. 1668(b)(1)(C): if the purchaser is not required to hold a California seller's permit (e.g., because it makes no sales in this state), it must include on the certificate a sufficient explanation of why no permit is required instead of a permit number. Pub. 103: 'a purchaser is not required to hold a seller's permit to issue a valid resale certificate.' Conditional: a buyer without a California seller's permit must note its out-of-state permit number on the certificate or explain why it isn't required to hold a California permit (Reg. 1668).

How long is a California resale certificate valid?

Remains in effect until revoked in writing (Reg. 1668); may be a blanket certificate or a qualified ('see purchase order') certificate. Must be taken timely — a late certificate is not retroactive.

How do drop shipments work in California?

Reg. 1706: when a 'true retailer' not engaged in business in California has a California-engaged supplier ship directly to a California consumer, the drop shipper must report and pay tax measured by the retail selling price paid by the consumer (may use its price to the true retailer plus a 10% markup), unless the sale is otherwise exempt. A resale certificate from an out-of-state true retailer does not relieve a California drop shipper on such sales.

Official Sources

Figures checked against these sources on 2026-10-12

Related Resources on This Site

Helpful guides

Resale certificates in other states

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All states on one map and table, plus the cross-state helper →

General information, not tax advice. Confirm current rules with the California Department of Tax and Fee Administration (CDTFA) before relying on them.