California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 3 - Manufacturers, Producers, Processors › Appendix A

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
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.
PURCHASER'S NAME OR COMPANY NAME (if
							 applicable)
DATE
SIGNATURE (signature of the purchaser,
							 purchaser's employee, or authorized representative of the
							 purchaser)
TELEPHONE NUMBER
TITLE
PERMIT NUMBER (If applicable)
								2
ADDRESS
CITY
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."