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 20 - Transactions (Sales) and Use Taxes › Appendix - Appendix

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Form of Exemption Certificates for Claiming Exemption
					 Under Regulations 1805 and 1825
(a) Certificate Necessary to Support Exemption. All
					 purchasers of tangible personal property claiming exemption from Bradley-Burns
					 local taxes under the provisions of Regulation 1805 or from both Bradley-Burns
					 local taxes and district transactions (sales) and use taxes under Regulation
					 1825 should file with the seller an exemption certificate in the form shown
					 below. On and after July 1, 1972, for purposes of the Bradley-Burns local
					 taxes, this exemption is limited to 80 percent of the 1.25 percent local tax
					 (i.e., 1%); on and after July 1, 2004, until December 31, 2015, this exemption
					 is limited to 75 percent of the 1 percent local tax (i.e., .75%); and, on and
					 after January 1, 2016, this exemption is limited to 80 percent of the 1.25
					 percent local tax (i.e., 1%).
(b) Form of Certificate.
Aircraft Common Carrier. The following certificate may be
					 used by a purchaser claiming exemption under Regulation 1825 from district
					 transactions (sales) and use taxes, and/or claiming partial exemption under
					 Regulation 1805 from Bradley-Burns local taxes which: On or before June 30,
					 2004, is 1 percent; on and after July 1, 2004, until December 31, 2015, is .75
					 percent; and, on and after January 1, 2016, is 1 percent.
The purchaser hereby certifies that the purchaser is the
					 operator of aircraft as a common carrier of persons or property and that the
					 property purchased will be used or consumed principally outside the county in
					 which the sale is made and will be used or consumed directly and exclusively in
					 the use of such aircraft as a common carrier of persons or property for hire or
					 compensation under a certificate of public convenience and necessity issued
					 pursuant to the laws of (check which is applicable)
[](1) the State of California
[](2) the United States
___________________________
[](3)
(Insert the name of the foreign government)
The purchaser agrees that if the property is used in some
					 other manner or some other purpose, the purchaser will report and pay the tax
					 measured by the purchase price of the property. This certificate is given to
					 claim: (check which is applicable)
[](1) Partial exemption from Bradley-Burns local tax only
					 which: On or before June 30, 2004, is 1 percent; on and after July 1, 2004,
					 until December 31, 2015, is .75 percent; and, on and after January 1, 2016, is
					 1 percent
[](2) Exemption from district tax only
[](3) Both exemption from district tax and partial
					 exemption from Bradley-Burns local tax which: On or before June 30, 2004, is 1
					 percent; on and after July 1, 2004, until December 31, 2015, is .75 percent;
					 and, on and after January 1, 2016, is 1 percent.
___________________________
Description of property to be purchased
___________________________
___________________________
Name of Seller
___________________________
Purchaser
___________________________
Address
___________________________
Dated