Cal. Code Regs. Tit. 18, div. 2, ch. 4, art. 3, app A

Current through Register 2024 Notice Reg. No. 45, November 8, 2024
Appendix A

PARTIAL EXEMPTION CERTIFICATE

STATE BOARD OF EQUALIZATION

Qualified Sales and Purchases of Timber Harvesting Equipment and Machiner

NOTE: This is an exemption only from the state general fund portion of the sales and use tax rate. You are not relieved from your obligations for the local and district taxes on this transaction. This partial exemption also does not apply to any tax levied pursuant to section 6051.2 and 6201.2 of the Revenue and Taxation Code, or pursuant to section 35 of article XIII of the California Constitution. This partial exemption also applies to lease payments made on or after September 1, 2001, for tangible personal property even if the lease agreement was entered into prior to September 1, 2001.

___________________________

SELLER'S/LESSOR'S NAME

___________________________

SELLER'S/LESSOR'S ADDRESS (Street, City, State, Zip Code)

___________________________

___________________________

I, as the undersigned purchaser, hereby certify I am engaged in commercial timber harvesting operations. The property purchased or leased is primarily designed for off-road use in commercial timber harvesting operations and will be used primarily in timber harvesting in accordance with Revenue & Taxation Code section 6356.6.

Type of Timber Harvesting Equipment and Machinery (and the parts1 thereof)*

___________________________

* If you also 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. 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.

I understand that if such property 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/rentals payable of the property to/by me. I also understand that this partial 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)TELEPHONE NUMBER
TITLEPERMIT NUMBER (If applicable) 2
ADDRESSCITYSTATE, ZIP

1 If you are purchasing oil, grease, or lubricating or other qualifying fluids, indicate what percentage will be used in timber harvesting equipment and machinery performing qualified timber harvesting activities.

2 If you are not required to hold a seller's permit, please enter "Not Applicable."

Cal. Code Regs. Tit. 18, div. 2, ch. 4, art. 3, app A