- Are engaged in business in California.
- Intend to sell product, as is, or as a physical part of another product, in your regular business operations.
THERE IS NO LOCAL STATE BOARD OF EQUALIZATION OFFICE IN SONORA. You can get an application for a resale certificate mailed to you by calling 1-800-400-7115 or check out their website at www.boe.ca.gov/sutax/faqresale.htm