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

Current through Register 2024 Notice Reg. No. 45, November 8, 2024
Appendix B - Construction Contracts - Partial Exemption Certificate for Manufacturing and Research and 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 PURCHASERSIGNATURE OF PURCHASER, PURCHASER'S EMPLOYEE, OR AUTHORIZED REPRESENTATIVE
PRINTED NAME OF PERSON SIGNINGTITLE
ADDRESS OF PURCHASER
PERMIT NUMBER (IF YOU ARE NOT REQUIRED TO HOLD A PERMIT, EXPLAIN WHY)TELEPHONE NUMBER
EMAIL ADDRESS OF PERSON SIGNINGDATE

[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.

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