Appendix
18 CA ADC § 1805 App.Barclays 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 19. Bradley-Burns Uniform Local Sales and Use Taxes
18 CCR § 1805 App.
Appendix
Form of Exemption Certificate for Claiming Exemption Under Regulations 1805 and 1825.
(a) Certificate Necessary to Support Exemption. All purchasers of tangible personal property claiming exemption from Bradley-Burns local taxes under the provisions of Regulation 1805 or from both Bradley-Burns local taxes and district transactions (sales) and use taxes under Regulation 1825 should file with the seller an exemption certificate in the form shown below. On and after July 1, 1972, for purposes of the Bradley-Burns local taxes, this exemption is limited to 80 percent of the 1.25 percent local tax (i.e., 1%); on and after July 1, 2004, until December 31, 2015, this exemption is limited to 75 percent of the 1 percent local tax (i.e., .75%) and, on and after January 1, 2016, this exemption is limited to 80 percent of the 1.25 percent local tax (i.e., 1%).
(b) Form of Certificate. Aircraft Common Carrier. The following certificate may be used by a purchaser claiming exemption under Regulation 1825 from district transactions (sales) and use taxes, and/or claiming partial exemption under Regulation 1805 from Bradley-Burns local taxes which: On or before June 30, 2004, is 1 percent; on and after July 1, 2004, until December 31, 2015, is .75 percent; and, on and after January 1, 2016, is 1 percent.
The purchaser hereby certifies that the purchaser is the operator of aircraft as a common carrier of persons or property and that the property purchased will be used or consumed principally outside the county in which the sale is made and will be used or consumed directly and exclusively in the use of such aircraft as a common carrier of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of (check which is applicable)
(1) the State of California (2) the United States (3) __________(Insert the name of the foreign government)The purchaser agrees that if the property is used in some other manner or some other purpose, the purchaser will report and pay the tax measured by the purchase price of the property. This certificate is given to claim: (check which is applicable)
(1) Partial exemption from Bradley-Burns local tax only which: On or before June 30, 2004, is 1 percent; on and after July 1, 2004, until December 31, 2015, is .75 percent; and, on and after January 1, 2016, is 1 percent (2) Exemption from district tax only (3) Both exemption from district tax and partial exemption from Bradley-Burns local tax which: On or before June 30, 2004, is 1 percent; on and after July 1, 2004, until December 31, 2015, is .75 percent; and, on and after January 1, 2016, is 1 percent.Description of property to be purchased
Name of Seller
Purchaser
Address
Dated
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 1805 App., 18 CA ADC § 1805 App.
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