Boe-230-D Partial Exemption Certificate

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BOE-230-D REV. 1 (9-15)

STATE OF CALIFORNIA

PARTIAL EXEMPTION CERTIFICATE QUALIFIED SALES AND

BOARD OF EQUALIZATION

PURCHASES OF FARM EQUIPMENT AND MACHINERY

Regulation 1533.1

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

Sections 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 an agricultural business described in Codes 0111 to 0291

of the Standard Industrial Classification (SIC) Manual, or I perform an agricultural service described in Codes 0711 to 0783

of the SIC Manual for such classified persons. The property purchased or leased will be used primarily in producing and

harvesting agricultural products in accordance with Revenue & Taxation Code Section

6356.5.

Type of Farm Equipment and Machinery (or parts

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)

PERMIT NUMBER (if applicable)

TITLE

TELEPHONE NUMBER

(

)

ADDRESS (street, city, state, zip code)

The Sales and Use Tax Department is making this sample form available for industry’s use. However, please note that the Board of Equalization (BOE) is

prescribing the form of the certificate as part of the Regulation 1533.1, which is pending adoption by the BOE and approval by the Office of Administrative

Law. Until the regulation is adopted and approved, the form is subject to change.

Vehicles that qualify as farm equipment and machinery, as defined in Regulation 1533.1(b)(1)(B), must be used exclusively in producing and harvesting

agricultural products. A vehicle whose existing design is primarily for the transportation of persons or property on a highway, such as a pickup truck or

trailer, does NOT qualify for the partial exemption, unless such vehicle is otherwise specified as an implement of husbandry in some provision of the

Vehicle Code, as provided in Regulation 1533.1(b)(1)(B).

If you are purchasing oil, grease, or lubricating or other qualifying fluids, indicate what percentage will be used in farm equipment and machinery

performing qualified producing and harvesting activities. Please note: supply items not used in producing or harvesting agricultural products, such as

shop towels, cleaning agents, hand cleansers, and chemicals, do NOT qualify for the partial exemption as provided in Regulation 1533.1(b)(1)(A).

If you are not required to hold a seller’s permit, please enter “Not Applicable.”