Article 3. Manufacturers, Producers, Processors
California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes · 2026 edition · updated 2026-10-05 · California
Appendix A Partial Exemption Certificate for Manufacturing and Research & Development…¶
18 CCR Div. 2 Ch. 4 Art. 3 App. A
This is a partial exemption from sales and use taxes at the rate of 4.1875% from July 1, 2014 to December 31, 2016, and at the rate of 3.9375% from January 1, 2017 to June 30, 2022. You are not relieved from your obligations for the remaining state tax and local and district taxes on this transaction. This partial exemption also applies to lease periods occurring on or after July 1, 2014 and before July 1, 2022, for leases of qualified tangible personal property even if the lease agreement was entered into prior to July 1, 2014.
I hereby certify that the tangible personal property described below and purchased or leased from:
SELLER'S/LESSOR'S NAME
SELLER'S/LESSOR'S ADDRESS (Street, City, State, Zip Code)
is qualified tangible personal property and will be used by me primarily (please check one):
1. for manufacturing, processing, refining, fabricating, or recycling;
2. for research and development;
3. to maintain, repair, measure, or test any property being used for (1) or (2) above; or
4. as a special purpose building and/or foundation.
Description of qualified tangible property purchased or leased [FN1]:
If this is a specific partial exemption certificate, provide the purchase order or sales invoice number and a precise description of the property being purchased. If you want this certificate to be used as a blanket certificate for future purchases, describe generally the type of property you will be purchasing and ask your vendor to keep this certificate on file.
I, as the undersigned purchaser, hereby certify I am primarily engaged in manufacturing, processing, refining, fabricating, or recycling as described in Codes 3111 to 3399 of the North American Industry Classification System (NAICS) [FN2] or I am primarily engaged in biotechnology, or physical, engineering, and life sciences research and development as described in Codes 541711 and 541712 of the NAICS.
I understand that by law, I am required to report and pay the state tax (calculated on the sales price/rentals payable of the property) at the time the tangible personal property is so purchased, removed, converted, or used if:
• the purchase exceeds the $200 million limitation;
• the property is removed from California within one year of the date of purchase or lease;
• converted for use in a manner not qualifying for the exemption; or
• used in a manner not qualifying for the partial exemption.
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NAME OF PURCHASER
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SIGNATURE OF PURCHASER, PURCHASER'S EMPLOYEE OR AUTHORIZED REPRESENTATIVE
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PRINTED NAME OF PERSON SIGNING
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TITLE
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ADDRESS OF PURCHASER
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PERMIT NUMBER (IF YOU ARE NOT REQUIRED TO HOLD A PERMIT, EXPLAIN WHY)
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TELEPHONE NUMBER
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EMAIL ADDRESS OF PERSON SIGNING
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DATE
[FN1]
See Regulation 1525.4, subdivision (b)(9) for a description of what is included and excluded from “qualified tangible personal property.”
[FN2]
Published by the US Office of Management and Budget, 2012 edition.
Appendix B Construction Contracts - Partial Exemption Certificate for Manufacturing and…¶
18 CCR Div. 2 Ch. 4 Art. 3 App. B
This is a partial exemption from sales and use taxes at the rate of 4.1875% from July 1, 2014 to December 31, 2016, and at the rate of 3.9375% from January 1, 2017 to June 30, 2022. You are not relieved from your obligations for the remaining state tax and local and district taxes on this transaction.
I hereby certify that the tangible personal property described below and purchased from:
SELLER'S/LESSOR'S NAME
SELLER'S/LESSOR'S ADDRESS (Street, City, State, Zip Code)
is qualified tangible personal property and will be used by me in the performance of a construction contract for a qualified person who will use that property as an integral part of the manufacturing, processing, refining, fabricating, or recycling process, or as a research or storage facility for use in connection with those processes.
Description of qualified tangible property purchased [FN1]:
If this is a specific partial exemption certificate, provide the purchase order or sales invoice number and a precise description of the property being purchased. If you want this certificate to be used as a blanket certificate for future purchases, describe generally the type of property you will be purchasing and ask your vendor to keep this certificate on file.
I further certify I am performing a construction contract for a qualified person primarily engaged in manufacturing, processing, refining, fabricating, or recycling as described in Codes 3111 to 3399 of the North American Industry Classification System (NAICS) [FN2] or primarily engaged in biotechnology, or physical, engineering, and life sciences research and development as described in Codes 541711 and 541712 of the NAICS.
I understand that if I use the property for any purpose other than indicated above, I am required to report and pay the state tax measured by the sales price of the property to me.
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NAME OF PURCHASER
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SIGNATURE OF PURCHASER, PURCHASER'S EMPLOYEE, OR AUTHORIZED REPRESENTATIVE
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PRINTED NAME OF PERSON SIGNING
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TITLE
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ADDRESS OF PURCHASER
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PERMIT NUMBER (IF YOU ARE NOT REQUIRED TO HOLD A PERMIT, EXPLAIN WHY)
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TELEPHONE NUMBER
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EMAIL ADDRESS OF PERSON SIGNING
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DATE
[FN1]
See Regulation 1525.4, subdivision (b)(9) for a description of what is included and excluded from “qualified tangible personal property.”
[FN2]
Published by the US Office of Management and Budget, 2012 edition.
Appendix A Section 6378 Exemption Certificate¶
Please Note: This is a partial exemption from sales and use tax at the rate of 5% effective January 1, 2017, 5.25% from January 1, 2016 to December 31, 2016, 5.50% from January 1, 2013 to December 31, 2015, 5.25% from July 1, 2011 to December 31, 2012, 6.25% from April 1, 2009 to June 30, 2011, 5.25% from July 1, 2004 to March 31, 2009, 5% from January 1, 2002 to June 30, 2004, 4.75% from January 1, 2001 to December 31, 2001, and 5% from January 1, 1999 to December 31, 2000. You are not relieved from your obligations for the local and district taxes on this transaction. This partial exemption also does not apply to any tax levied pursuant to sections 6051.2 and 6201.2 of the Revenue and Taxation Code, or pursuant to section 35 of article XIII of the California Constitution. The exemption is specific to these transactions only and may not be construed to exempt other transactions. This exemption also applies to lease payments made on or after January 1, 1999, notwithstanding the fact that the lease agreement was entered into prior to January 1, 1999. This certificate may not be used to purchase certain property such as, furniture, inventory, meals, vehicles, equipment used to store products or real property.
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Seller's Name
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Seller's Address
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(Street, City, State, Zip Code)
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PURCHASE ORDER NUMBER
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DATE OF PURCHASE ORDER
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DESCRIPTION OF PROPERTY PURCHASED OR LEASED*
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SALES PRICE/ RENTALS PAYABLE
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I hereby certify that I am a qualified person primarily engaged in teleproduction or other postproduction services as described in Regulation 1532 and that the property listed above will be used primarily in teleproduction or other postproduction services or to maintain, repair, measure or test any such property. I understand that if such property is used outside the State of California or leased to a non-qualified person in the aggregate for more than one half of the one year period following the date of purchase or lease, or if such property is converted for use in a manner not qualifying for the exemption, that I am required by the Revenue and Taxation Code to report and pay the state sales/use tax measured by the sales price of the property to/by me.
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PRINT NAME
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TITLE
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COMPANY NAME
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SIGNATURE
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DATE
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PERMIT NUMBER (if applicable)*
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ADDRESS
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CITY
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STATE, ZIP
Seller must retain a copy of this exemption certificate to support a deduction taken on his or her return.
- A seller's permit is required to be held by any person engaged in the business of selling tangible personal property in California. Certain lessors must also hold a seller's permit. If you are not required to hold a seller's permit because you make no sales or leases of tangible personal property in California, please enter “Not Applicable”.
Appendix B Section 6378 Blanket Exemption Certificate¶
Please Note: This is a partial exemption from sales and use tax at the rate of 5% effective January 1, 2017, 5.25% from January 1, 2016 to December 31, 2016, 5.50% from January 1, 2013 to December 31, 2015, 5.25% from July 1, 2011 to December 31, 2012, 6.25% from April 1, 2009 to June 30, 2011, 5.25% from July 1, 2004 to March 31, 2009, 5% from January 1, 2002 to June 30, 2004, 4.75% from January 1, 2001 to December 31, 2001, and 5% from January 1, 1999 to December 31, 2000. You are not relieved from your obligations for the local and district taxes on this transaction. This partial exemption also does not apply to any tax levied pursuant to sections 6051.2 and 6201.2 of the Revenue and Taxation Code, or pursuant to section 35 of article XIII of the California Constitution. This exemption also applies to lease payments made on or after January 1, 1999, notwithstanding the fact that the lease agreement was entered into prior to January 1, 1999. This certificate may not be used to purchase certain property such as furniture, inventory, meals, vehicles, equipment used to store products or real property.
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Seller's Name
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Seller's Address
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(Street, City, State, Zip Code)
I hereby certify that I am a qualified person primarily engaged in teleproduction or other postproduction services as described in Regulation 1532 and that the property purchased or leased will be used primarily in teleproduction or other postproduction services or to maintain, repair, measure or test any such property. I understand that if such property is used outside the State of California or leased to a non qualified person in the aggregate for more than one half of the one year period following the date of purchase or lease, or if such property is converted for use in a manner not qualifying for the exemption, that I am required by the Revenue and Taxation Code to report and pay the state sales/use tax measured by the sales price of the property to/by me.
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PRINT NAME
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TITLE
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COMPANY NAME
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SIGNATURE
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DATE
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PERMIT NUMBER (if applicable)*
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ADDRESS
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CITY
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STATE, ZIP
Seller must retain a copy of this exemption certificate to support a deduction taken on his or her return.
- A seller's permit is required to be held by any person engaged in the business of selling tangible personal property in California. Certain lessors must also hold a seller's permit. If you are not required to hold a seller's permit because you make no sales or leases of tangible personal property in California, please enter “Not Applicable.”
Appendix C Technical Definitions¶
DVD (Digital Video Disk) -- is a medium for recording compressed audio, visual images and other related data.
Digitizing -- Process of converting video containing audio, visual images and other related data into digital format.
Assembly -- Combining audio, visual images and other related data into proper sequence and recording to a new edited master videotape pursuant to instructions provided by editor.
Creating 2D Images -- Process of enhancing original elements captured through principal photography by creating or manipulating two dimensional images.
Creating 3D Images (CGI) -- process of creating three-dimensional images that will ultimately be recorded on film, video or other multimedia format.
Dirt Fixes -- Process to electronically “clean up” or “remove” undesirable elements such as dirt and film scratches from visual images.
Digital Video Image Manipulation -- This process includes: compositing multiple layers of visual images, changing aspect ratio or scale, flip, defocus, rotate, resize, reposition, crop, color correction, apply special effects such as warping the image, create transitional effects between scenes or shots.
Motion Control Visual Effects Capture -- Recording flat art such as pictures and logos and applying movement to the visual image such as pan, scan, zoom. Motion Control Capture could also create tracking points through recording movement of a live subject that will be applied to a computer generated image.
Transcoding -- Converting video and audio formats.
Duplication -- Process of making film or videotape copies excluding film processing to produce release prints as defined in Regulation 1529 or duplication of video tapes intended for non-broadcast consumer sale or rental.
Automated Dialogue Replacement (ADR) -- Recording new dialogue or re-recording dialogue where the production sound is unusable or obscured.
Foley -- Process of adding to or replacing sound elements that enhance ambient sounds such as footsteps, doors closing, breathing, rustling of clothes, keys jangling in pockets and punches.
Audio Laybacks -- Recording the completed audio back to a videotape or film master.
Audio Laydowns -- Recording sound from an audio source or video element to another audio element.
Quality Control (QC) -- Process by which a film print or videotape is evaluated to make sure it meets technical requirements.
Archiving -- Processes involved in preparing and storing film, videotape or other multimedia elements for future use.
Format Transfer Utilizing Compression Standards -- To transfer video or audio format utilizing a compression standard to allow for more efficient file size management or file format changes.
Management of Visual or Audio Assets and Related Files Stored as Data -- Process of creating database with specified reference points to allow for timely search and retrieval of elements by multiple users through central file servers.
Creation of Data Files Related to a Teleproduction or other Postproduction Service -- Data files contain information that is related to the visual and audio information stored on film, video or other multimedia format such as timecode, keycode/flex files, edit decision lists.
Appendix A¶
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EXEMPTION CERTIFICATE
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STATE BOARD OF EQUALIZATION
Qualified Sales and Purchases of Liquefied Petroleum Gas (LPG)
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SELLER'S NAME
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SELLER'S ADDRESS (Street, City, State, Zip Code)
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The undersigned purchaser hereby certifies that the LPG will be used by a qualified person, as applicable, and in the manner as specified below (checkapplicable box and complete as necessary):
LPG used in a Household Activity* -- In accordance with Revenue & Taxation Code Section 6353(b), __________ % of the LPG purchased will be delivered by the seller into a tank with a storage capacity equal to or greater than 30 gallons for use in a household activity at the primary residence, which is not serviced by gas mains and pipes, of: 1) the purchaser; 2) a person described in Codes 0711 to 0783 of the Standard Industrial Classification (SIC) Manual, that assists a person engaged in an agricultural business described in Codes 0111 to 0291 of the SIC Manual (“qualified person”), or an employee of a qualified person where the LPG is purchased by such qualified person on behalf of the person that assists a qualified person in producing and harvesting agricultural products, or on behalf of the employee of that qualified person in producing and harvesting agricultural products; or 3) a renter or tenant where the LPG is purchased by a landlord or management company on behalf of the renter or tenant.
LPG used in an Agricultural Activity* -- In accordance with Revenue & Taxation Code Section 6353(b), __________ % of LPG purchased will be delivered into a tank with a storage capacity equal to or greater than 30 gallons and used in producing and harvesting agricultural products, and will be purchased by: 1) a person engaged in an agricultural business described in Codes 0111 to 0291 of the Standard Industrial Classification (SIC) Manual (“qualified person”); or 2) a person described in Codes 0711 to 0783 of the SIC Manual, that assists a qualified person; or 3) an employee of the qualified person.
- This certificate will be considered a blanket certificate for future purchases, unless otherwise specified. If this is a specific partial exemption certificate, provide the purchase order or sales invoice number in the following space:
I understand that if the LPG is not used in the manner qualifying for the partial exemption, or if I am not a qualified person, as applicable, that I am required by the Sales and Use Tax Law to report and pay the state tax measured by the sales price of the LPG to me. I also understand that this exemption certificate is in effect as of the date shown below and will remain in effect until revoked in writing.
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PURCHASER'S NAME OR COMPANY NAME (If applicable)
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DATE
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SIGNATURE (signature of the purchaser, purchaser's employee, or authorized representative of the purchaser)
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PERMIT NUMBER (If applicable)1
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TITLE
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TELEPHONE NUMBER
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ADDRESS
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CITY
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STATE, ZIP
- If you are not required to hold a seller's permit, please enter “Not Applicable.”
Appendix A¶
The following is a list of typical vehicles regarded as farm equipment and machinery:
A lift carrier or other vehicle designed and used exclusively for the lifting and carrying of implements of husbandry or tools used exclusively for the production or harvesting of agricultural products, when operated or moved upon a highway.
A trailer of the tip-bed type when used exclusively in the transportation of other implements of husbandry or tools used exclusively for the production or harvesting of agricultural products.
A trailer or semi-trailer having no bed, and designed and used solely for transporting a hay loader or swather.
A spray or fertilizer applicator rig used exclusively for spraying or fertilizing in the conduct of agricultural operations, except anhydrous ammonia fertilizer applicator rigs which have a transportation capacity in excess of 500 gallons.
A trailer or semi-trailer which has a maximum transportation capacity in excess of 500 gallons, but not more than 1,000 gallons, used exclusively for the transportation and application of anhydrous ammonia, if the vehicle is either equipped with operating brakes or is towed upon a highway by a motor truck that is assigned a manufacturer's gross vehicle weight rating of ¾ ton or more.
A nurse rig or equipment auxiliary to the use of and designed or modified for the fueling, repairing, or loading of an applicator rig or an airplane used for the dusting, spraying, fertilizing, or seeding of crops.
A row duster.
A wagon or van used exclusively for carrying products of farming from one part of a farm to another part thereof, or from one farm to another farm, and used solely for agricultural purposes, including any van used in harvesting alfalfa or cotton, which is only incidentally operated or moved on a highway as a trailer.
A wagon or portable house on wheels used solely by shepherds as a permanent residence in connection with sheep raising operations and moved from one part of a ranch to another part thereof or from one ranch to another ranch, which is only incidentally operated or moved on a highway as a trailer.
A trap wagon, as defined in Vehicle Code Section 36016, moved from one part of a ranch to another part of the same ranch or from one ranch to another, which is only operated or moved on a highway incidental to agricultural operations. The fuel tank or tanks of the trap wagon shall not exceed 1,000 gallons total capacity.
Any vehicle which is operated upon a highway only for the purpose of transporting agricultural products and is in no event operated along a highway for a total distance greater than one mile from the point of origin of the trip.
A portable honey-extracting trailer or semi-trailer.
A fertilizer nurse tank or trailer that is not self-propelled and which is moved unladen on the highway and auxiliary to the use of a spray or fertilizer applicator rig.
Any cotton trailer when used on the highways for the exclusive purpose of transporting cotton from a farm to a cotton gin, and returning the empty trailer to such farm.
A truck tractor or truck tractor and semi-trailer combination which is owned by a farmer and operated on the highways, (1) only incidental to a farming operation, (2) not for compensation, and (3) for a distance of not more than two miles (on the highway) each way. This subdivision applies only to truck tractors with a manufacturer's gross vehicle weight rating over 10,000 pounds that are equipped with all-wheel drive and off-highway traction tires on all wheels, and only to semi-trailers used in combination with such a truck tractor and exclusively in production or harvesting of tomatoes. The vehicles specified in this subdivision shall not be operated in excess of 25 miles per hour on the highways.
Any farm tractor used upon a highway to draw a farm trailer carrying farm produce, or to draw any trailer or semi-trailer carrying other implements of husbandry, between farms, or from a farm to a processing or handling point and returning with or without the trailer.
Appendix B¶
PARTIAL EXEMPTION CERTIFICATE
STATE BOARD OF EQUALIZATION
Qualified Sales and Purchases of Farm Equipment and Machinery
NOTE: This is an exemption only from the state general fund portion of the sales and use tax rate. You are not relieved from your obligations for the local and district taxes on this transaction. This partial exemption also does not apply to any tax levied pursuant to Section 6051.2 and 6201.2 of the Revenue and Taxation Code, or pursuant to Section 35 of article XIII of the California Constitution. This partial exemption also applies to lease payments made on or after September 1, 2001, for tangible personal property even if the lease agreement was entered into prior to September 1, 2001.
SELLER'S/LESSOR'S NAME
SELLER'S/LESSOR'S ADDRESS (Street, City, State, Zip Code)
I, as the undersigned purchaser, hereby certify I am engaged in an agricultural business described in Codes 0111 to 0291 of the Standard Industrial Classification (SIC) Manual, or I perform an agricultural service described in Codes 0711 to 0783 of the SIC Manual for such classified persons. The property purchased or leased will be used primarily in producing and harvesting agricultural products in accordance with Revenue & Taxation Code Section 6356.5.1
Type of Farm Equipment and Machinery (or parts
2
thereof)
If you also want this certificate to be used as a blanket certificate for future purchases, describe generally the type of property you will be purchasing and ask your vendor to keep this certificate on file. If this is a specific partial exemption certificate, provide the purchase order or sales invoice number and a precise description of the property being purchased.
I understand that if such property is not used in the manner qualifying for the partial exemption, or if I am not a qualified person, as applicable, that I am required by the Sales and Use Tax Law to report and pay the state tax measured by the sales price/rentals payable of the property to/by me. I also understand that this partial exemption certificate is in effect as of the date shown below and will remain in effect until revoked in writing.
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PURCHASER'S NAME OR COMPANY NAME (If applicable)
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DATE
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SIGNATURE (signature of the purchaser, purchaser's employee, or authorized representative of the purchaser)
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PERMIT NUMBER (If applicable)1
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TITLE
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TELEPHONE NUMBER
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ADDRESS
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CITY
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STATE, ZIP
Vehicles that qualify as farm equipment and machinery, as defined in Regulation 1533.1(b)(1)(B), must be used exclusively in producing and harvesting agricultural products. A vehicle whose existing design is primarily for the transportation of persons or property on a highway does NOT qualify for the partial exemption, unless such vehicle is otherwise specified as an implement of husbandry in some provision of the Vehicle Code, as provided in Regulation 1533.1(b)(1)(B).
If you are purchasing oil, grease, or lubricating or other qualifying fluids, indicate what percentage will be used in farm equipment and machinery performing qualified producing and harvesting activities. Please note: supply items not used in producing or harvesting agricultural products, such as shop towels, cleaning agents, hand cleaners, and chemicals, do NOT qualify for the partial exemption, as provided in Regulation 1533.1(b)(1)(A).
If you are not required to hold a seller's permit, please enter “Not Applicable.”
Appendix A¶
PARTIAL EXEMPTION CERTIFICATE
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
Qualified Sales and Purchases of Diesel and Farm Equipment and Machinery
NOTE: This is an exemption only from the state portion of the sales and use tax rate. You are not relieved from your obligations for the local and district taxes on this transaction. This partial exemption also does not apply to any tax levied pursuant to section 6051.2 and 6201.2 of the Revenue and Taxation Code, or pursuant to section 35 of article XIII of the California Constitution. This partial exemption also applies to lease payments made on or after September 1, 2001, for tangible personal property even if the lease agreement was entered into prior to September 1, 2001.
SELLER'S/LESSOR'S NAME
SELLER'S/LESSOR'S ADDRESS (Street, City, State, Zip Code)
Diesel Fuel Used in Farming Activities or Food Processing* -- I as the undersigned purchaser, hereby certify that of the diesel purchased, __________% will be used in qualified farming activities or food processing in accordance with Revenue and Taxation Code section 6357.1.
Farm Equipment and Machinery (or parts1 thereof)* -- I as the undersigned purchaser, hereby certify I am engaged in an agricultural business described in Codes 0111 to 0291 of the Standard Industrial Classification (SIC) Manual, or I perform an agricultural service described in Codes 0711 to 0783 of the SIC Manual for such classified persons. The property purchased or leased will be used primarily in producing and harvesting agricultural products in accordance with Revenue & Taxation Code section 6356.5.2
Type of Farm Equipment and Machinery (or parts thereof)
- If you also want this certificate to be used as a blanket certificate for future purchases, describe generally the type of property you will be purchasing and ask your vendor to keep this certificate on file. If this is a specific partial exemption certificate, provide the purchase order or sales invoice number and a precise description of the property being purchased.
I understand that if such property is not used in the manner qualifying for the partial exemption, or if I am not a qualified person, as applicable, that I am required by the Sales and Use Tax Law to report and pay the state tax measured by the sales price/rentals payable of the property to/by me. I also understand that this partial exemption certificate is in effect as of the date shown below and will remain in effect until revoked in writing.
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PURCHASER'S NAME OR COMPANY NAME (if applicable)
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DATE
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SIGNATURE (signature of the purchaser, purchaser's employee, or authorized representative of the purchaser)
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TELEPHONE NUMBER
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TITLE
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PERMIT NUMBER (If applicable)3
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ADDRESS
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CITY
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STATE, ZIP
If you are purchasing oil, grease, or lubricating or other qualifying fluids, indicate what percentage will be used in farm equipment and machinery performing qualified producing and harvesting activities.
Vehicles that qualify as farm equipment and machinery, as defined in Regulation 1533.1(b)(1)(B), must be used exclusively in producing and harvesting agricultural products.
If you are not required to hold a seller's permit, please enter “Not Applicable.”
Appendix A¶
PARTIAL EXEMPTION CERTIFICATE
STATE BOARD OF EQUALIZATION
Qualified Sales and Purchases of Timber Harvesting Equipment and Machiner
NOTE: This is an exemption only from the state general fund portion of the sales and use tax rate. You are not relieved from your obligations for the local and district taxes on this transaction. This partial exemption also does not apply to any tax levied pursuant to section 6051.2 and 6201.2 of the Revenue and Taxation Code, or pursuant to section 35 of article XIII of the California Constitution. This partial exemption also applies to lease payments made on or after September 1, 2001, for tangible personal property even if the lease agreement was entered into prior to September 1, 2001.
SELLER'S/LESSOR'S NAME
SELLER'S/LESSOR'S ADDRESS (Street, City, State, Zip Code)
I, as the undersigned purchaser, hereby certify I am engaged in commercial timber harvesting operations. The property purchased or leased is primarily designed for off-road use in commercial timber harvesting operations and will be used primarily in timber harvesting in accordance with Revenue & Taxation Code section 6356.6.
Type of Timber Harvesting Equipment and Machinery (and the parts1 thereof)*
- If you also want this certificate to be used as a blanket certificate for future purchases, describe generally the type of property you will be purchasing and ask your vendor to keep this certificate on file. If this is a specific partial exemption certificate, provide the purchase order or sales invoice number and a precise description of the property being purchased.
I understand that if such property is not used in the manner qualifying for the partial exemption, or if I am not a qualified person, as applicable, that I am required by the Sales and Use Tax Law to report and pay the state tax measured by the sales price/rentals payable of the property to/by me. I also understand that this partial exemption certificate is in effect as of the date shown below and will remain in effect until revoked in writing.
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PURCHASER'S NAME OR COMPANY NAME (if applicable)
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DATE
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SIGNATURE (signature of the purchaser, purchaser's employee, or authorized representative of the purchaser)
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TELEPHONE NUMBER
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TITLE
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PERMIT NUMBER (If applicable) 2
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ADDRESS
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CITY
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STATE, ZIP
1 If you are purchasing oil, grease, or lubricating or other qualifying fluids, indicate what percentage will be used in timber harvesting equipment and machinery performing qualified timber harvesting activities.
2 If you are not required to hold a seller's permit, please enter “Not Applicable.”
Appendix A¶
PARTIAL EXEMPTION CERTIFICATE
STATE BOARD OF EQUALIZATION
Qualified Sales and Purchases of Racehorse Breeding Stock
NOTE: This is an exemption only from the state general fund portion of the sales and use tax rate. You are not relieved from your obligations for the local and district taxes on this transaction. This partial exemption also does not apply to any tax levied pursuant to section 6051.2 and 6201.2 of the Revenue and Taxation Code, or pursuant to section 35 of article XIII of the California Constitution. This partial exemption also applies to lease payments made on or after September 1, 2001, for tangible personal property even if the lease agreement was entered into prior to September 1, 2001.
SELLER'S/LESSOR'S NAME
SELLER'S/LESSOR'S ADDRESS (street, city, state, zip code)
I, as the undersigned purchaser, hereby certify that I have confirmed the racehorse is capable of reproduction and that I intend to use the racehorse solely for breeding purposes in accordance with Revenue & Taxation Code section 6358.5.
If you also want this certificate to be used as a blanket certificate for future purchases, ask your vendor to keep this certificate on file. If this is a specific partial exemption certificate, provide the purchase order or sales invoice number, below:
I understand that if such property is not used in the manner qualifying for the partial exemption, or if I am not a qualified person, that I am required by the Sales and Use Tax Law to report and pay the state tax measured by the sales price/rentals payable of the property to/by me. I also understand that this partial exemption certificate is in effect as of the date shown below and will remain in effect until revoked in writing.
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PURCHASER'S NAME OR COMPANY NAME (if applicable)
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DATE
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SIGNATURE (signature of the purchaser, purchaser's employee, or authorized representative of the purchaser)
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PERMIT NUMBER (if applicable)1
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TITLE
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TELEPHONE NUMBER
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ADDRESS (street, city, state, zip code)
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1 If you are not required to hold a seller's permit, please enter “Not applicable.”
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