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 11 - Interstate and Foreign Commerce › Appendix - Appendix

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
CERTIFICATE A
CALIFORNIA SALES TAX EXEMPTION CERTIFICATE SUPPORTING
					 BILL OF LADING
Sales of tangible personal property free from sales tax
					 under Section
					 6385(a)
					 of the California Revenue and Taxation Code.
This is to certify, that the XYZ Company, the purchaser of
					 the tangible personal property described herein, is a common carrier lawfully
					 authorized and permitted to operate as such under the laws of the United
					 States, having been issued (here insert permit or certificate number) by the
					 (here insert name of agency issuing certificate or permit), that the personal
					 property purchased exempt from sales tax reimbursement is to be shipped by the
					 seller via the purchasing carrier's facilities under a bill of lading from
					 (here insert point of origin) to (here insert point of destination), the
					 out-of-state destination, for use by the XYZ Company in the conduct of its
					 business as a common carrier, and that the XYZ Company is legally authorized to
					 transport cargo under the aforementioned common carrier rights over the routes
					 in or through this state by which it will transport the personal
					 property.
This is also to certify that the property purchased will
					 not be used to carry a payload or for any other purpose prior to its delivery
					 at the destination point.
Description of property to be purchased:
___________________________
___________________________
Purchaser ___________________________
By ___________________________
Address ___________________________
Date ___________________________
CERTIFICATE B
CALIFORNIA BLANKET SALES TAX EXEMPTION CERTIFICATE
					 SUPPORTING BILL OF LADING
Sales of tangible personal property free from sales tax
					 under Section
					 6385(a)
					 of the California Revenue and Taxation Code.
____________________________________________________________
(Name of Purchaser)
____________________________________________________________
(Address of Purchaser)
This is to certify that the above named company is a common
					 carrier lawfully authorized and permitted to operate as such under the laws of
					 the United States; that the personal property for use in the conduct of our
					 business as a common carrier to be purchased from __________(Name of Vendor) is
					 to be shipped by the seller via our facilities under a bill of lading to an
					 out-of-state destination using routes in or through the State of California
					 over which we are legally authorized to transport cargo; that any property
					 purchased from you for which a bill of lading is issued showing
____________________________________________________________
(Name of Vendor)
as shipper and showing an out-of-state destination will not
					 be used to carry a payload or for any other purpose prior to its delivery at
					 the destination point shown on the bill of lading.
In the event any of the property purchased is used for any
					 purpose prior to its delivery at the out-of-state destination, it is understood
					 that the purchaser is required by the Sales and Use Tax Law to report and pay
					 tax, measured by the purchase price of such property.
Description of property to be purchased:
___________________________
___________________________
___________________________
Purchaser ___________________________
By ___________________________
Address ___________________________
Date ___________________________
CERTIFICATE C
CALIFORNIA SALES TAX EXEMPTION
					 CERTIFICATE
Sales of tangible personal property to a foreign air
					 carrier free from sales tax under Section
					 6385(b)
					 of the California Revenue and Taxation Code.
This is to certify that the purchaser of tangible personal
					 property described herein is a foreign air carrier as that term was defined in
					 Section 1301 of Title 49 of the United
					 States Code on January 1, 1980, and that the sale of tangible personal property
					 to the purchaser is exempt from California state and local sales tax. The
					 tangible personal property shall be or has been transported by the purchaser's
					 facilities to a foreign destination for use by the purchaser in the conduct of
					 its business as a common carrier by air of persons or property.
In the event any of such property is used for any purpose
					 other than that specified in the certificate, it is understood that the
					 purchaser is required by the Sales and Use Tax Law to report and pay tax,
					 measured by the purchase price of such property.
Description of property to be purchased:
___________________________
___________________________
Purchaser ___________________________
By ___________________________
Address ___________________________
Date ___________________________
CERTIFICATE D
CALIFORNIA BLANKET SALES TAX EXEMPTION CERTIFICATE
					 SUPPORTING EXEMPT PURCHASES UNDER SECTION
					 6357.5
					 - AIR COMMON CARRIERS
Sales of aviation fuel or petroleum products to an air
					 common carrier (including a foreign air carrier) free of sales tax under
					 Section 6357.5 of the California Revenue
					 and Taxation Code.
___________________________
1. Purchasing Common Carrier:
___________________________
2. Fuel Exemption Registration No. or Seller's Permit No.
					 of Purchaser:
___________________________
3. Flight No.:
___________________________
4. Final Destination:
___________________________
5. Airport Where Loaded:
___________________________
6. Description of Property Purchased:
___________________________
___________________________
7. Retailer:
The undersigned certifies that the purchaser of the
					 tangible personal property described above is an air common carrier or foreign
					 air carrier lawfully operating as such, and that the aviation fuel or other
					 petroleum product described above which is purchased exempt from sales tax is
					 to be consumed on a flight to a foreign destination or shipped to a foreign
					 destination for use by said Company in the conduct of its business as an air
					 common carrier, and that the undersigned purchasing carrier is lawfully engaged
					 in transporting persons or cargo as an air common carrier or foreign air
					 carrier operating under authority of the Federal Aviation
					 Administration.
In the event any of such property is used for any purpose
					 other than that specified in this certificate, it is understood that the
					 purchaser is required by the Sales and Use Tax Law to report and pay tax,
					 measured by the purchase price of such property. To qualify for the exemption a
					 common carrier who is not otherwise required to hold a valid seller's permit
					 must register with the Board and obtain a fuel exemption number no later than
					 45 days after taking the fuel on board.
This certificate will remain valid and in effect until
					 revoked by the purchaser in writing. However, this certificate will not be
					 valid for sales of fuel or other petroleum products loaded onto flights of
					 which the seller is aware the final destination is not a foreign
					 destination.
Purchaser:
					 ________________________________________________________________________________(Company
					 Name)
Signed By:
					 ____________________________________________________________(Signature of
					 Authorized Agent) Date: ____________________
Title:
					 ________________________________________________________________________________(Owner,
					 Partner, Purchasing Agent, etc.)