Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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475.0000 RESALE CERTIFICATES—Regulation 1668

Annotation 475.0168.800

475.0168.800 Refusal to Accept a Resale Certificate. An out-of-state firm purchases property which it uses to manufacture a spa. It picks up the property in California with its own trucks. The California seller refuses to accept a resale certificate from the out-of-state firm.

A seller is not required to accept a resale certificate. If, for example, it had reason to believe that spas were being sold and delivered by the out-of-state firm to California buyers, it could refuse unless the purchaser held a California seller's permit. 11/19/93.