California Sales Tax for Veterinarians - Merchandise Purchased for Resale

You must report use tax if you purchase merchandise with a resale certificate and then use the merchandise for other business or personal purposes.


Taxable uses include:

Use of products as a consumer.

Donations (donations to certain charitable organizations may be tax-exempt).

Gifts to friends, employees, and others.

Personal use.

If you know at the time you make a purchase that you will not resell the merchandise you are buying, you may not use a resale certificate for that transaction.


Source: California Department of Tax & Fee Administration (CDTFA)

Course: https://salestaxsolutions2000.com/california-sales-tax-veterinarians

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