BOE-230 (7-02) State Of California

GENERAL RESALE CERTIFICATE BOARD OF EQUALIZATION California Resale Certificate

Please complete the form below. Mandatory fields marked *

I hereby certify:

  1. *
  2. *
  3. This certificate is for the purchase from: Pre-Soldered Fittings of the item(s) I have listed in paragraph 5 below.
  4. I will resell the item(s) listed in paragraph 5, which I am purchasing under the 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 the item(s) purchased under this certificate in any manner other than as just described, I will owe use tax based on each itemís purchase price or as otherwise provided by law.
  5. Description of property to be purchased for resale: copper fittings
  6. I have read 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 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, 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.