Purchasers who are engaged in the business of selling tangible personal property may issue resale certificates when purchasing items they will sell in the regular course of their business operations. When a seller accepts a valid resale certificate in good faith and in a timely manner, the seller does not owe tax on that sale.

Please note that you will need your California Seller’s Permit Number. You can find the 9 Digit number on your Seller’s Permit as shown below.