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The document must contain the phrase "for resale." The use of phrases such as "non-taxable," "exempt," or similar terminology is not acceptable. (D) A statement that the property described in the document is purchased for resale in the regular course of business. If the purchaser is not required to hold a permit because the purchaser makes no sales in this State, the purchaser must include on the certificate the reason the purchaser is not required to hold a California seller’s permit in lieu of a seller's permit number. (C) The number of the seller’s permit held by the purchaser. (B) The name and address of the purchaser. (A) The signature of the purchaser, purchaser’s employee or authorized representative of the purchaser.
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(1) Any document, such as a letter or purchase order, timely provided by the purchaser to the seller will be regarded as a resale certificate with respect to the sale of the property described in the document if it contains all of the following essential elements: (5) In absence of evidence to the contrary, a seller will be presumed to have taken a resale certificate in good faith if the certificate contains the essential elements as described in subdivision (c)(1) and otherwise appears to be valid on its face. A resale certificate remains in effect until revoked in writing. (4) A certificate will be considered timely if it is taken at any time before the seller bills the purchaser for the property, or any time within the seller’s normal billing and payment cycle, or any time at or prior to delivery of the property to the purchaser. (3) A "qualified person" shall not accept a resale certificate from any person except as provided in subdivision (b)(2).
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(C) A person that certifies it is licensed, registered, regulated, certificated, or otherwise authorized by another state, country, or jurisdiction to do business as a dealer, dismantler, automotive repairer, or scrap metal processor.
California dismantler code#
(B) A person that certifies it is licensed, registered, regulated, or certificated under the Business and Professions Code as an automotive repair dealer, or is qualified as a scrap metal processor as described in the Vehicle Code.
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(A) A person that certifies it is licensed, registered, regulated, or certificated under the Health and Safety Code or the Vehicle Code as a dealer or dismantler. To rebut the presumption, a "qualified person" may timely take in good faith a resale certificate in the form described in subdivision (c) from any of the following: (1) It is presumed that a sale of a "vehicle" by a "qualified person" is a sale at retail and not a sale for resale. (D) Any salvage certificate vehicle as defined in Section 11515 of the Vehicle Code. (C) A vehicle that qualifies under the permanent trailer identification plate program pursuant to subdivision (a) of Section 5014.1 of the Vehicle Code. (B) A vehicle required to be registered under the Vehicle Code or subject to identification under Division 16.5 (commencing with Section 38000) of the Vehicle Code. (A) A mobilehome or commercial coach required to be registered annually under the Health and Safety Code. A "qualified person" means a person making a sale at auction or a dismantler licensed under the Vehicle Code.