Appendix A PARTIAL EXEMPTION CERTIFICATE FOR MANUFACTURING AND RESEARCH & DEVELOPMENT EQUIP...
18 CA ADC Div. 2 Ch. 4 Art. 3 App. ABarclays Official California Code of Regulations
Barclays 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 (Refs & Annos)
Article 3. Manufacturers, Producers, Processors
18 CCR Div. 2 Ch. 4 Art. 3 App. A
Appendix A PARTIAL EXEMPTION CERTIFICATE FOR MANUFACTURING AND RESEARCH & DEVELOPMENT EQUIPMENT -- SECTION 6377.1
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 |
See Regulation 1525.4, subdivision (b)(9) for a description of what is included and excluded from “qualified tangible personal property.”
Published by the US Office of Management and Budget, 2012 edition.
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, Div. 2 Ch. 4 Art. 3 App. A, 18 CA ADC Div. 2 Ch. 4 Art. 3 App. A
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