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
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.
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)3
ADDRESS
CITY
STATE, ZIP
1. 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.
2. 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.
3. If you are not required to hold a seller's permit,
					 please enter "Not Applicable."