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 - 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. This partial exemption also applies to lease periods occurring on
					 or after July 1, 2014 and before July 1, 2022, for leases of qualified tangible
					 personal property even if the lease agreement was entered into prior to July 1,
					 2014.
I hereby certify that the tangible personal property
					 described below and purchased or leased 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 primarily (please check one):
[] 1. for manufacturing, processing, refining, fabricating,
					 or recycling;
[] 2. for research and development;
[] 3. to maintain, repair, measure, or test any property
					 being used for (1) or (2) above;
or
[] 4. as a special purpose building and/or
					 foundation.
Description of qualified tangible property purchased or
					 leased [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, as the undersigned purchaser, hereby certify I am
					 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 I am 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 by law, I am required to report and pay
					 the state tax (calculated on the sales price/rentals payable of the property)
					 at the time the tangible personal property is so purchased, removed, converted,
					 or used if:
* the purchase exceeds the $200 million limitation;
* the property is removed from California within one year
					 of the date of purchase or lease;
* converted for use in a manner not qualifying for the
					 exemption;
or
* used in a manner not qualifying for the partial
					 exemption.
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.