California Construction Contracts-Partial 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 Construction Contracts-Partial Exemption Certificate (Form BOE-230MC) on this page. For other California sales tax exemption certificates, go here.
California gives partial sales and use tax exemptions to qualified people involved in certain qualified activities. These activities include construction. The partial exemption reduces the sales tax rate from 7.5% to 3.3%. Claiming the exemption is simple: whenever a vendor sells a qualifying product, he should get this exemption form signed by the purchaser. Vendors must make sure that they get the necessary signature before they bill the purchaser. Vendors are advised to keep the exemption certificate for at least four years from the date of the transaction.
Construction Contracts-Partial Exemption Certificate
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Extracted from PDF file ca-boe-230mc.pdf, last modified November 2005
More about the California Construction Contracts-Partial Exemption Certificate
Other California Sales Tax Certificates:
SalesTaxHandbook has an additional five California sales tax certificates that you may need.
View all 5 California Exemption Certificates
SalesTaxHandbook Disclaimer:
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 Is the BOE-230MC form on this page out-of-date or not working? Please let us know and we will fix it ASAP.