Resale Buyers
All Resale Buyers are required to have Form BOE 230 completed /signed and a copy of a Resale Permit on file with the auction company to be exempt form sales tax. A Resale Permit alone does not meet the Board of Equalizations requirements. A completed Form BOE 230 must accompany the permit. There are no exceptions.
Out of State Buyers will be required to pay California Sales Tax unless they provide a Form BOE 230 and a copy of a California Resale Certificate, or, provide a Bill of Lading from an independent trucking company. There are no exceptions.
Click here for Bill of Lading Form.