Appendix B CONSTRUCTION CONTRACTS - PARTIAL EXEMPTION CERTIFICATE FOR MANUFACTURING AND RESEARC...
18 CA ADC Div. 2 Ch. 4 Art. 3 App. BBarclays 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. B
Appendix B CONSTRUCTION CONTRACTS - 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.
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 |
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. B, 18 CA ADC Div. 2 Ch. 4 Art. 3 App. B
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