California Resale Certificate -Sales By Auto Auctions And Auto Dismantlers Form

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Buyer #:
__________________
California Resale Certificate -Sales by Auto Auctions and Auto Dismantlers
Sales of “vehicles” as defined in Regulation 1566.1, subdivision (a)(2), at auction or by dismantlers licensed under the
California Vehicle Code are presumed to be retail sales and not sales for resale unless the seller timely takes a valid
resale certificate from any person specified in paragraph 2 below. The resale certificate must include the purchaser’s
license or registration number, if applicable.
I HEREBY CERTIFY:
1.
_____I hold valid California seller’s permit number: ________________________________________________
_____I am not required to hold a California seller’s permit because I do not make any sales in the State.
2.
I certify (check statement that applies and provide your license or registration number, if applicable):
_____I am licensed, registered, regulated, or certificated under the California Health and Safety Code or the
California Vehicle Code as a dealer or dismantler.
My California license or registration number is: ______________________________________________.
_____I am licensed, registered, regulated, or certificated under the California Business and Professions Code as
an automotive repair dealer.
My California license or registration number is: ______________________________________________.
_____I am qualified as a scrap metal processor as described in the California Vehicle Code.
_____I am not registered or licensed in California, but I am licensed, registered, regulated, certificated, or
otherwise authorized as a dealer, dismantler, automotive repairer, or scrap metal processor in the
following jurisdiction outside the state of California:
State/Country________________ Registration/License Number, if applicable_______________________
3.
This certificate is for the purchase from _____________________________ of the property described below.
[Vendor’s name]
4.
I will resell the item(s) described in paragraph 5, which I am purchasing for resale in the form of tangible personal
property in the regular course of my business operations, and I will do so prior to making any storage, use, or
other consumption of the item(s) other than retention, 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.
Description of property to be purchased: ________________________________________________________
6.
I have read and understand the following:
A person may be guilty of a misdemeanor under California 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
Signature of Purchaser, Purchaser’s Employee or Authorized Representative
Printed Name of Person Signing
Title
Address of Purchaser
Telephone Number
Date

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