A California sales and use tax regulation discussing sales for resale has been amended to clarify the proper use of qualified resale certificate. The amendments provide that the acceptable resale designation on a purchase order is not limited to the phrase, “for resale” and may include other similar terminology. The amendments also provides that a purchase order where the applicable amount of tax is shown as $0 or is left blank will not be accepted as designating that the property is purchased for resale, unless the purchase order also includes the phrase “for resale” or other similar terminology (Reg. 1668, California State Board of Equalization, effective August 29, 2009).