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

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
EXEMPTION CERTIFICATE STATE BOARD OF EQUALIZATION
Qualified Sales and Purchases of Liquefied Petroleum Gas
					 (LPG)
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The undersigned purchaser hereby certifies that the LPG
					 will be used by a qualified person, as applicable, and in the manner as
					 specified below (check applicable box and complete as necessary) :
- LPG used in a Household Activity [FNa1] - In accordance
					 with Revenue & Taxation Code Section 6353(b), _______% of the LPG purchased
					 will be delivered by the seller into a tank with a storage capacity equal to or
					 greater than 30 gallons for use in a household activity at the primary
					 residence, which is not serviced by gas mains and pipes, of: 1) the purchaser;
					 2) a person described in Codes 0711 to 0783 of the Standard Industrial
					 Classification (SIC) Manual, that assists a person engaged in an agricultural
					 business described in Codes 0111 to 0291 of the SIC Manual ( "qualified
					 person"), or an employee of a qualified person where the LPG is purchased by
					 such qualified person on behalf of the person that assists a qualified person
					 in producing and harvesting agricultural products, or on behalf of the employee
					 of that qualified person in producing and harvesting agricultural products; or
					 3) a renter or tenant where the LPG is purchased by a landlord or management
					 company on behalf of the renter or tenant.
- LPG used in an Agricultural Activity [FNa1] - In
					 accordance with Revenue & Taxation Code Section 6353(b), _______% of LPG
					 purchased will be delivered into a tank with a storage capacity equal to or
					 greater than 30 gallons and used in producing and harvesting agricultural
					 products, and will be purchased by: 1) a person engaged in an agricultural
					 business described in Codes 0111 to 0291 of the Standard Industrial
					 Classification (SIC) Manual ( "qualified person"); or 2) a person described in
					 Codes 0711 to 0783 of the SIC Manual, that assists a qualified person; or 3) an
					 employee of the qualified person.
[FNa1] This certificate will be considered a blanket
					 certificate for future purchases, unless otherwise specified. If this is a
					 specific partial exemption certificate, provide the purchase order or sales
					 invoice number in the following space: ______________________________
					 _________
I understand that if the LPG is not used in the manner
					 qualifying for the partial exemption, or if I am not a qualified person, as
					 applicable, that I am required by the Sales and Use Tax Law to report and pay
					 the state tax measured by the sales price of the LPG to me. I also understand
					 that this exemption certificate is in effect as of the date shown below and
					 will remain in effect until revoked in writing.
PURCHASER'S NAME OR COMPANY NAME (If
								applicable)
DATE
SIGNATURE (signature of the purchaser, purchaser's
								employee, or authorized representative of the purchser)
PERMIT NUMBER (If applicable) [FN1]
TITLE
TELEPONE NUMBER
ADDRESS
CITY STATE, ZIP
[FN1] If you are not required to hold a seller's permit,
					 please enter "Not Applicable."