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 - Section 6378 Exemption Certificate

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Please Note:
This is a
					 partial exemption from sales and use tax at the rate of 5% effective January 1,
					 2017, 5.25% from January 1, 2016 to December 31, 2016, 5.50% from January 1,
					 2013 to December 31, 2015, 5.25% from July 1, 2011 to December 31, 2012, 6.25%
					 from April 1, 2009 to June 30, 2011, 5.25% from July 1, 2004 to March 31, 2009,
					 5% from January 1, 2002 to June 30, 2004, 4.75% from January 1, 2001 to
					 December 31, 2001, and 5% from January 1, 1999 to December 31, 2000. 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 sections
					 6051.2
					 and
					 6201.2
					 of the Revenue and Taxation Code, or pursuant to section
					 35 of article XIII of the
					 California Constitution. The exemption is specific to these transactions only
					 and may not be construed to exempt other transactions. This exemption also
					 applies to lease payments made on or after January 1, 1999, notwithstanding the
					 fact that the lease agreement was entered into prior to January 1, 1999. This
					 certificate may
not
be used to purchase certain property such
					 as, furniture, inventory, meals, vehicles, equipment used to store products or
					 real property.
Seller's Name
Seller's Address
(Street, City, State, Zip Code)
PURCHASE ORDER
							 NUMBER
DATE OF PURCHASE
							 ORDER
DESCRIPTION OF PROPERTY PURCHASED OR
							 LEASED
*
SALES PRICE/
							 RENTALS PAYABLE
I hereby certify that I am a qualified person primarily
					 engaged in teleproduction or other postproduction services as described in
					 Regulation 1532 and that the property listed above will be used primarily in
					 teleproduction or other postproduction services or to maintain, repair, measure
					 or test any such property. I understand that if such property is used outside
					 the State of California or leased to a non-qualified person in the aggregate
					 for more than one half of the one year period following the date of purchase or
					 lease, or if such property is converted for use in a manner not qualifying for
					 the exemption, that I am required by the Revenue and Taxation Code to report
					 and pay the state sales/use tax measured by the sales price of the property
					 to/by me.
PRINT NAME
TITLE
COMPANY NAME
SIGNATURE
DATE
PERMIT NUMBER (if
							 applicable)*
ADDRESS
CITY
STATE, ZIP
Seller must retain a copy of this exemption certificate to
					 support a deduction taken on his or her return.
* A seller's permit is required
					 to be held by any person engaged in the business of selling tangible personal
					 property in California. Certain lessors must also hold a seller's permit. If
					 you are not required to hold a seller's permit because you make no sales or
					 leases of tangible personal property in California, please enter "Not
					 Applicable".