California Partial Sales Tax Exemption Certificate
A sales tax exemption certificate can be used by businesses (or in some cases, individuals) who are making purchases that are exempt from the California sales tax. You can download a PDF of the California Partial Sales Tax Exemption Certificate on this page. For other California sales tax exemption certificates, go here.
California exempts certain sales transactions from sales tax. Such transactions should be conducted while using this certificate, which should be stored after the transaction takes place. No other application or approval is needed to claim the exemption.
Partial Sales Tax Exemption CertificatePARTIAL 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. SELLERS/LESSORS NAME SELLERS/LESSORS 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 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. PURCHASERS NAME OR COMPANY NAME (If applicable) DATE SIGNATURE (signature of the purchaser, purchasers employee, or authorized representative of the purchaser) PERMIT NUMBER (If applicable) TITLE TELEPHONE NUMBER ADDRESS 1 2 3 CITY 3 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. 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. If you are not required to hold a sellers permit, please enter Not Applicable.
Document Title: PARTIAL EXEMPTION CERTIFICATE
Extracted from PDF file ca-agricultural.pdf, last modified July 2002
More about the California Partial Sales Tax Exemption Certificate
Other California Sales Tax Certificates:
SalesTaxHandbook has an additional five California sales tax certificates that you may need.
|Certificate Code||Certificate Name|
|BOE-230||General Sales Tax Resale Certificate|
|BOE-230J||Teleproduction or Other Postproduction Blanket Exemption|
|BOE-230M||Partial Exemption Certificate for Manufacturing, Research and Development Equipment|
|BOE-230MC||Construction Contracts-Partial Exemption Certificate|
|Foreign Diplomat Exemption Affidavit|
While we do our best to keep our list of California Sales Tax Exemption Certificates up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.