Form Boe-231 - Manufacturer'S Exemption Certificate And Use Tax Declaration Form (Page 2 of 2) in pdf

BOE-231 (BACK) REV. 3 (4-99)

INSTRUCTIONS

Box 1:

Enter the name of sole proprietor, husband/wife, partnership,

Box 21:

Enter the date you first leased or will lease manufacturing

corporation, or Limited Liability Company (LLC).

equipment.

Box 2:

Enter the name you are otherwise known as (“doing

Box 22:

Enter the date you began production or the estimated start

business as”).

date of production.

Box 3:

Enter your seller’s permit or consumer use tax permit number.

Box 23:

If you conduct business activities other than manufacturing

This application will not be processed without a permit number.

and selling the products you manufacture as described in

If you are required to hold a sales/use tax permit, and you do not

box 17, describe such other activities.

have one, call (800) 400-7115 to obtain an application. Submit

Box 24:

If you operated a prior business, mark “yes” and complete box

your application for manufacturer’s partial exemption when you

25. If you do not have a prior business, mark “no” and skip to

receive your permit number from the Board of Equalization.

box 40 if sections IV or V do not apply to you.

Box 4:

Enter the code in which your business is classified in the 1987

Box 25:

Enter the name of prior business. Complete box 26.

Edition of the Standard Industrial Classification Manual (SIC).

If you do not know what your code is, you may leave this blank.

Box 26:

Enter seller’s permit or consumer use tax permit number of

The Board will determine your code based on available

prior business. Complete box 27.

information.

Box 27:

Describe activities of prior business and the SIC code for that

Box 5:

Enter the address where you conduct your business.

business.

Box 6:

Enter the telephone number for your business location.

Box 28:

Enter the name and the permit number of the business

acquired or will be acquired. Mark box if you purchased shares

Box 7:

Enter the address where you receive mail if different from box 5.

of stocks only.

Box 8:

Enter the name and capacity of the person authorized to

Box 29:

Enter the total purchase price of the business acquired or will

communicate with the Board regarding this application (for

be acquired.

example: John Doe, CPA). Enter this person’s daytime telephone

and fax numbers. If you are a sole owner and you represent

Box 30:

Enter the date of acquisition.

yourself, enter “owner” and your daytime telephone and fax

numbers.

Box 31:

If you are currently engaged in a business other than this

acquisition, or you have other acquisitions mark “yes”. If “no”

Box 9:

Enter the type of business entity (Sole Proprietor, Husband/Wife,

skip to box 40 if section V does not apply.

Partnership, Corporation or LLC).

Box 32:

If “yes” in box 31, enter the name and address (City & State)

Box 10:

Enter the date this business entity was first formed or organized.

of each business entity.

Box 11:

Enter you Federal Employer Identification Number (FEIN).

Box 33:

Describe business activities of each entity listed in box 32.

Box 12:

If corporation or LLC, enter the number the Secretary of State

Box 34:

Enter the fair market value of total assets of each business

has stamped on the Articles of Incorporation.

entity listed in box 32.

Box 13:

Enter the name of ALL partners and LLC members, regardless

Box 35:

Enter the date the fair market value listed in box 34 was

of % of ownership. Enter the name of stockholders owning 50%

determined.

or more of stocks. If none of the stockholders own at least 50%,

enter “NONE” and skip to box 16.

Box 36:

Enter the name and permit number of the business entity under

which you previously operated.

Box 14:

Enter the social security number of each person listed in box 13.

Box 37:

Enter the name of the sole proprietor, partners, stockholders,

Box 15:

Enter the percentage of ownership for each person listed in

or members of the previous entity and their % of ownership.

box 13.

Box 38:

Enter the effective date of the change.

Box 16:

Enter the name and address of the location(s) where

manufacturing is or will be performed.

Box 39:

Enter the type of business organization (sole proprietorship,

husband/wife, partnership, corporation or LLC) of the previous

Box 17:

Describe your manufacturing operations and list the products

entity.

that are or will be manufactured.

Box 40:

Print or type the name of the individual authorized to sign this

Box 18:

This date commences your manufacturing trade or business.

application.

This date could be on or before the date you first purchased or

leased manufacturing equipment. Research and development

Box 41:

Enter capacity of the individual named in box 40. Attach a

activities alone do not commence manufacturing activities.

Power of Attorney as required.

Box 19:

Describe business activities after the business entity was

Box 42:

Signature of the individual named in box 40. Signature must be

formed (box 10) until manufacturing-related activities

original.

commenced (box 18).

Box 43:

Enter date this application was signed.

Box 20:

Enter the date you first purchased or will purchase

manufacturing equipment.

FOR BOARD USE ONLY

APPROVED

Three-Year Period Begins

Ends

Denied

DATE CERTIFICATE/DECLARATION ISSUED

CONTROL NUMBER

REASON FOR DENIAL

REVIEWED BY

APPROVED BY

DATE OF DENIAL LETTER

Form Boe-231 - Manufacturer'S Exemption Certificate And Use Tax Declaration Form Page 2

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