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%); and, on and after July
				  1, 2004, until the rate modifications in subdivision (a) of Revenue and
				  Taxation Code section 7203.1 cease to apply, this exemption is limited to 75
				  percent of the 1 percent local tax (i.e., .75%).
(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; and, on and after July 1, 2004, until the rate modifications
					 in subdivision (a) of Revenue and Taxation Code section 7203.1 cease to apply,
					 is .75 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;
				  and, on and after July 1, 2004, until the rate modifications in subdivision (a)
				  of Revenue and Taxation Code section 7203.1 cease to apply, is .75
				  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; and, on and after July 1, 2004, until the
				  rate modifications in subdivision (a) of Revenue and Taxation Code section
				  7203.1 cease to apply, is .75 percent.
"Description of property to be purchased __________
					 __________ __________ __________
Name of Seller __________ __________ Purchaser __________
					 __________ Address __________ __________ Dated __________"
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