Appendix A
18 CA ADC § 1533 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 § 1533 App. A
Appendix A
EXEMPTION CERTIFICATE | STATE BOARD OF EQUALIZATION |
Qualified Sales and Purchases of Liquefied Petroleum Gas (LPG)
SELLER'S NAME |
SELLER'S ADDRESS (Street, City, State, Zip Code) |
The undersigned purchaser hereby certifies that the LPG will be used by a qualified person, as applicable, and in the manner as specified below (checkapplicable box and complete as necessary):
LPG used in a Household Activity* -- In accordance with Revenue & Taxation Code Section 6353(b), __________ % of the LPG purchased will be delivered by the seller into a tank with a storage capacity equal to or greater than 30 gallons for use in a household activity at the primary residence, which is not serviced by gas mains and pipes, of: 1) the purchaser; 2) a person described in Codes 0711 to 0783 of the Standard Industrial Classification (SIC) Manual, that assists a person engaged in an agricultural business described in Codes 0111 to 0291 of the SIC Manual (“qualified person”), or an employee of a qualified person where the LPG is purchased by such qualified person on behalf of the person that assists a qualified person in producing and harvesting agricultural products, or on behalf of the employee of that qualified person in producing and harvesting agricultural products; or 3) a renter or tenant where the LPG is purchased by a landlord or management company on behalf of the renter or tenant. LPG used in an Agricultural Activity* -- In accordance with Revenue & Taxation Code Section 6353(b), __________ % of LPG purchased will be delivered into a tank with a storage capacity equal to or greater than 30 gallons and used in producing and harvesting agricultural products, and will be purchased by: 1) a person engaged in an agricultural business described in Codes 0111 to 0291 of the Standard Industrial Classification (SIC) Manual (“qualified person”); or 2) a person described in Codes 0711 to 0783 of the SIC Manual, that assists a qualified person; or 3) an employee of the qualified person.* This certificate will be considered a blanket certificate for future purchases, unless otherwise specified. If this is a specific partial exemption certificate, provide the purchase order or sales invoice number in the following space:
__________
I understand that if the LPG is not used in the manner qualifying for the partial exemption, or if I am not a qualified person, as applicable, that I am required by the Sales and Use Tax Law to report and pay the state tax measured by the sales price of the LPG to me. I also understand that this exemption certificate is in effect as of the date shown below and will remain in effect until revoked in writing.
PURCHASER'S NAME OR COMPANY NAME (If applicable) | DATE |
SIGNATURE (signature of the purchaser, purchaser's employee, or authorized representative of the purchaser) | PERMIT NUMBER (If applicable)1 |
TITLE | TELEPHONE NUMBER |
ADDRESS | CITY | STATE, ZIP |
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 1533 App. A, 18 CA ADC § 1533 App. A
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