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 › Section 1823.4 - Place of Delivery of Tangible Personal Property Generally

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In General. A
				  retailer engaged in business in a district (except retailers of certain
				  vehicles, aircraft and vessels) is not required to collect use tax from the
				  purchaser of tangible personal property unless the retailer ships or delivers
				  the property into the district or participates within the district in making
				  the sale of the property. The purpose of this regulation is to provide a sample
				  declaration to be signed by a purchaser that retailers may use to support
				  shipment or delivery of tangible personal property (other than vehicles,
				  aircraft and vessels) to a purchaser outside of a district in order to be
				  relieved of the obligation to collect the use tax imposed by that district.
				  This regulation does not apply to the transactions (sales) tax. Under this
				  regulation, the purchaser will be liable for and pay the use tax if the
				  property is principally stored, used or otherwise consumed within a
				  district.
(b) Delivery Outside
				  District. For the purposes of the use tax, when a retailer ships or delivers
				  tangible personal property to a purchaser's principal residence address or
				  principal business address outside of a district, the retailer is relieved of
				  the obligation to collect the use tax imposed by that district by accepting in
				  good faith a declaration under penalty of perjury, signed by the buyer, stating
				  that such address is, in fact, the buyer's principal place of residence or
				  principal place of business; that the buyer's principal place of residence or
				  principal place of business is located outside the boundaries of the district;
				  and that the property was purchased for use at a designated point or points
				  outside of a district imposing a district use tax.
(c) Records. Any seller claiming exemption
				  under this regulation must retain in its records the declaration executed in
				  compliance with subdivision (d).
(d) Form of Declaration. The declaration
				  shall be in substantially the following form:
DECLARATION
I HEREBY CERTIFY THAT:
(1) The (
here insert description of
				  tangible personal property purchased
) purchased from (
insert
				  name of seller
) was delivered to the following address:
___________________________
___________________________
(2) The above address is located outside the
				  (
name of district
) District.
(3) The above address is my principal place
				  of residence or principal place of business.
(4) The tangible personal property listed
				  above is purchased for use at the following location(s), which is outside the
				  (
name of district
) District.
Street, City, State, Zip Code:
					 ___________________________
I understand that this declaration is for the purpose of
					 allowing the above named seller to treat the sale of the above-described
					 tangible personal property as exempt from the use tax imposed by the
					 (
name of district
) District. If the property is principally
					 stored, used or otherwise consumed in that district, the purchaser shall be
					 liable for and pay the use tax.
I have personal knowledge of the statements of fact
					 contained in this declaration. I declare under penalty of perjury under the
					 laws of the State of California and the United States that the foregoing
					 statements are true and correct.
___________________________
Name of Purchaser
___________________________
Name and Title of Authorized Agent
(if applicable)
___________________________
Signature of Purchaser or Authorized Agent
______________________________
Date