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 B - Construction Contracts - Partial Exemption Certificate for Manufacturing and Research and Development Equipment - Section 6377.1

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
This is a partial exemption from sales and use taxes at the
					 rate of 4.1875% from July 1, 2014 to December 31, 2016, and at the rate of
					 3.9375% from January 1, 2017 to June 30, 2022. You are not relieved from your
					 obligations for the remaining state tax and local and district taxes on this
					 transaction.
I hereby certify that the tangible personal property
					 described below and purchased from:
___________________________
SELLER'S/LESSOR'S NAME
___________________________
SELLER'S/LESSOR'S ADDRESS (Street, City, State, Zip
					 Code)
___________________________
___________________________
is qualified tangible personal property and will be used by
					 me in the performance of a construction contract for a qualified person who
					 will use that property as an integral part of the manufacturing, processing,
					 refining, fabricating, or recycling process, or as a research or storage
					 facility for use in connection with those processes.
Description of qualified tangible property purchased
					 [FN1]:
___________________________
___________________________
___________________________
If this is a specific partial exemption certificate,
					 provide the purchase order or sales invoice number and a precise description of
					 the property being purchased. If you want this certificate to be used as a
					 blanket certificate for future purchases, describe generally the type of
					 property you will be purchasing and ask your vendor to keep this certificate on
					 file.
I further certify I am performing a construction contract
					 for a qualified person primarily engaged in manufacturing, processing,
					 refining, fabricating, or recycling as described in Codes 3111 to 3399 of the
					 North American Industry Classification System (NAICS) [FN2] or primarily
					 engaged in biotechnology, or physical, engineering, and life sciences research
					 and development as described in Codes 541711 and 541712 of the NAICS.
I understand that if I use the property for any purpose
					 other than indicated above, I am required to report and pay the state tax
					 measured by the sales price of the property to me.
NAME OF PURCHASER
SIGNATURE OF PURCHASER,
							 PURCHASER'S EMPLOYEE, OR AUTHORIZED REPRESENTATIVE
PRINTED NAME OF PERSON SIGNING
TITLE
ADDRESS OF PURCHASER
PERMIT NUMBER (IF YOU ARE NOT REQUIRED TO HOLD A
							 PERMIT, EXPLAIN WHY)
TELEPHONE NUMBER
EMAIL ADDRESS OF PERSON SIGNING
DATE
[FN1]
See Regulation 1525.4, subdivision (b)(9) for a description
					 of what is included and excluded from "qualified tangible personal
					 property.
"[FN2]
Published by the US Office of Management and Budget, 2012
					 edition.