Free BOE-230-a (7-01) - California

BOE-230-A (6-01)

STATE OF CALIFORNIA

RESALE CERTIFICATE FOR THE AUTO BODY REPAIR AND PAINTING INDUSTRY 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 paragraph 5 below.
(vendor's name)

BOARD OF EQUALIZATION

. . of the item(s) I have initialed in

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 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. 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 Clear Coats Electrical Tape Fillers Other (specify items) Fisheye eliminator Glues/Adhesives Hardeners Paints Polishes/Wax Primers Putties Rust Protectors Sealers

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 "Taxpaid 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 Books Cans Cleaning solvent Color charts Equipment Equipment repair parts Goggles Hand cleaners Manuals Masking paper Masking tape Masks Metal conditioners Paint remover Plastic bottles Polishing compounds Polishing machines Reducers Respirators Rubbing compounds Rubbing machines Thinners Touch-up bottles

7. I have read and understanding 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 TELEPHONE NUMBER

SIGNATURE OF PURCHASER, PURCHASER'S EMPLOYEE, OR AUTHORIZED REPRESENTATIVE

DATE

NAME OF PERSON SIGNING PRINTED
ADDRESS OF PURCHASER

TITLE