Sales for Resale (Publication 103)
Table of General Guidelines
| Type of Business1 | Purchase May Qualify for Use of Resale Certificate1 | Purchases Generally Taxable1 |
|---|---|---|
| Restaurant, bar | Disposable "take-out": food containers, paper napkins, plastic eating utensils, cups, straws, toothpicks, stirrers, paper place mats for use by an individual patron | Dishes, flatware, utensils, cleaning supplies, paper towels, coffee filters, office equipment and supplies, cloth or paper tablecloths |
| Barber shop, beauty shop | Items for resale to customers for off-premises use: shampoos, hair tonics, brushes, cosmetics | Items used to service customers on-site: shampoo, brushes, cosmetics, cleaning supplies, office supplies |
| Auto repair shop, service station2 | Tires, batteries, auto parts, seat covers, auto paint, antifreeze, and oil for resale to customers | Hand tools, machinery, masking tape, lubricants, solvents, rags, cleaning supplies, office equipment, office supplies |
| Florist, plant nursery, landscape gardener | Fertilizers, flowers, shrubs, potting soil, and garden tools for resale to customers on an itemized invoice | Hoses, garden tools, lawn mowers, rakes, office equipment, supplies for use in day-to-day operations |
| Convenience store | Household supplies, key chains, lighters, and motor oil for resale to customers | Cash registers, business equipment; items used in daily operations: cleaning supplies, office supplies |
| Pet shop | Items intended for resale: pet food when fed to animals held for resale, pet litter for resale to customers, brushes, pet dishes for resale to customers, pets | Items for use in day-to-day store operations: litter (purchased for use), pet dishes used on the premises, office supplies, cleaning supplies |
| Building contractor, painter, wallpaper hanger | Fixtures, machinery, and equipment the contractor will install. Examples include: plumbing fixtures, air conditioners, TV antennas, and refrigerators3 | Ladders, wheelbarrows, hand tools, power tools, sandpaper, solvents, masking tape, drop cloths, brushes, tools, materials (for example, paint, bricks, lumber) office equipment, office supplies3 |
| Service provider: janitorial service, laundry service, dry cleaner | None. Service providers are generally considered to be the end-users of products they use in providing services to customers. Purchases are usually taxable | Cleaning supplies, cleaning equipment, office equipment, office supplies, solvents, detergents |
| Attorney, accountant, architect, real estate agency, doctor, dentist, daycare center, nursing home | None. These businesses are generally considered service providers (see paragraph above). Purchases are taxable | Office furniture, office equipment, office supplies, computer hardware and software, bandages, cotton balls, mouthwash, toothbrushes, toys, bedding, cleaning supplies, vacuum cleaners, appliances |
1These listings are intended as general guidelines and may not apply in every situation. Lists include examples only and are not complete.
2 Auto-body repair and paint shops are encouraged to use an industry-specific resale certificate (CDTFA-230-A, Resale Certificate for the Auto Body Repair and Painting Industry).
3 Contractors are generally considered the end users of equipment, tools, materials, and supplies they use in constructing real estate. In certain circumstances, contractors can be resellers of building materials. Please see publication 9, Construction and Building Contractors, for more information.
Revision April 2021