California Teleproduction or Other Postproduction Blanket Exemption
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 Teleproduction or Other Postproduction Blanket Exemption (Form BOE-230J) on this page. For other California sales tax exemption certificates, go here.
Goods sold for use primarily in the telecommunication sector receive a special tax rate of 5.25%. The exemption can also be availed for purchases made for maintenance or similar operations of the telecommunication-related products. The seller should take the exemption certificate from the buyer and keep it on file.
Teleproduction or Other Postproduction Blanket ExemptionBOE-230-J (12-14) STATE OF CALIFORNIA TELEPRODUCTION OR OTHER POSTPRODUCTION BLANKET EXEMPTION BOARD OF EQUALIZATION Regulation 1532 Note: This is a partial exemption from sales and use tax at the rate of 5.50% effective January 1, 2013, 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 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 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. SELLERS NAME SELLERS ADDRESS (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. PRINT NAME TITLE COMPANY NAME SIGNATURE DATE PERMIT NUMBER (if applicable)* ADDRESS CITY STATE, ZIP Seller must retain a copy of this exemption certificate to support a deduction taken on their return. * A sellers 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 sellers permit. If you are not required to hold a sellers permit because you make no sales or leases of tangible personal property in California, please enter not applicable.
Document Title: Teleproduction or Other Postproduction Blanket Exemption
Extracted from PDF file ca-boe-230j.pdf, last modified November 2015
More about the California Teleproduction or Other Postproduction Blanket Exemption
Other California Sales Tax Certificates:
SalesTaxHandbook has an additional five California sales tax certificates that you may need.
|Certificate Code||Certificate Name|
|Partial Sales Tax Exemption Certificate|
|BOE-230||General Sales Tax Resale Certificate|
|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 BOE-230J form on this page out-of-date or not working? Please let us know and we will fix it ASAP.