Partial Exemption Certificate For Qualified Sales And Purchases Of Diesel And Farm Equipment And Machinery - State Of California Board Of Equalization
Download a blank fillable Partial Exemption Certificate For Qualified Sales And Purchases Of Diesel And Farm Equipment And Machinery - State Of California Board Of Equalization in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Partial Exemption Certificate For Qualified Sales And Purchases Of Diesel And Farm Equipment And Machinery - State Of California Board Of Equalization with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1BOE-230-G (12-14)
STATE OF CALIFORNIA
PARTIAL EXEMPTION CERTIFICATE FOR QUALIFIED SALES AND
BOARD OF EQUALIZATION
PURCHASES OF DIESEL AND FARM EQUIPMENT AND MACHINERY
Regulation 1533.2
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)
Diesel Fuel Used in Farming Activities or Food Processing* - I as the undersigned purchaser, hereby certify that of the diesel
purchased,
________
% will be used in qualified farming activities or food processing in accordance with Revenue and Taxation
Code
Section
6357.1.
Farm Equipment and Machinery (or parts
thereof)* - I as the undersigned purchaser, hereby certify I am engaged in an
1
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.
2
Type of Farm Equipment and Machinery (or parts thereof)
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
3
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)
1
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.
2
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.
3
If you are not required to hold a seller’s permit, please enter “not applicable.”
CLEAR
PRINT
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form Boe-230-c - Exemption Certificate For Qualified Sales And Purchases Of Liquefied Petroleum Gas
Financial
Form Boe-230 - California Resale Certificate/form Boe-230-m - Partial Exemption Certificate For Manufacturing, Research And Development Equipment
Business
Application For Exemption Certificate For Replacement Parts And/or Services For Farm Machinery And Equipment - State Of Washington
Financial
Form 51a151 - Enterprise Zone Sales And Use Tax Exemption Certificate For Qualified Businesses Machinery And Equipment
Financial
Form Rev 40 2419 - Application For Exemption Certificate For Replacement Parts And/or Services For Farm Machinery And Equipment
Financial
Form Boe-401-gs - State, Local And District Sales And Use Tax Return - California Board Of Equalization
Financial
Form Boe-401-a2 (s1) - 2006 -state, Local And District Sales And Use Tax Return -california Board Of Equalization
Financial
Related Categories
Parent category: Financial