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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
[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.
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
End of Document