Form Boe-146-Res - Exemption Certificate And Statement Of Delivery In Indian Country
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2BOE-146-RES REV. 1 (FRONT) (3-11)
STATE OF CALIFORNIA
EXEMPTION CERTIFICATE AND
BOARD OF EQUALIZATION
STATEMENT OF DELIVERY IN INDIAN COUNTRY
NOTE TO SELLER AND PURCHASER
Sales tax does not apply when a retailer transfers ownership of merchandise (tangible personal property), including a vehicle, vessel, or
aircraft to an Indian purchaser in Indian country, provided the Indian lives in Indian country. The Indian purchaser is not required to live on the
specific reservation where ownership transfers.
Retailers located outside Indian country may sell to Indian purchasers who request delivery in Indian country. For a sale to qualify as a transfer
of title (ownership) in Indian country, both of the following conditions must be met:
• The contract of sale or other sales agreement cannot transfer ownership of the item to the purchaser before it is delivered in Indian
country; and
• The purchaser or purchaser’s agent cannot take possession of the item before delivery in Indian country.
In addition, the retailer generally must deliver the product by:
• Using the retailer’s vehicle or other facilities of the retailer; or
• By mail, common carrier (UPS, FedEx, etc.), or contract carrier (a shipping, trucking, or transport company), when both of the following
requirements are met:
o The contract of sale or sales invoice must include a statement specifically requiring delivery in Indian country (for example, F.O.B.
name of Indian reservation); and
o The goods are in fact delivered to the purchaser in Indian country.
When delivery does not take place as described above, ownership of the item being sold or purchased generally transfers to the purchaser
outside Indian country. Please note: This is a general description of transfers of ownership in Indian country. Specific rules may apply to
certain types of sales and leases.
This document may be used to document that the sale was to an Indian purchaser residing in Indian country and/or to document that
delivery occurred in Indian country. The section labeled “Exemption Certificate” may be used to document that the property was sold to an
Indian purchaser residing in Indian country. Completion of this section in full by an Indian purchaser will provide the retailer with sufficient
documentation that the property was sold to an Indian residing in Indian country. Additional documentation showing transfer of ownership and
delivery of the property to the Indian purchaser in Indian country must also be obtained. If the property is delivered by facilities of the retailer,
proper completion of the Statement of Delivery and Notary Statement may serve as documentation that transfer of ownership and delivery of
the property to an Indian purchaser occurred in Indian country. If the property is delivered via common carrier or contract carrier, completion
of the Statement of Delivery and Notary Statement is not required. Instead, the retailer should retain a bill of lading or other documents
showing delivery in Indian country along with a contract of sale or other sales agreement specifically showing title passing to the Indian
purchaser in Indian country.
For California sales and use tax purposes, an “Indian” is a person who is both of the following:
• An individual of American Indian descent, and
• Eligible to receive services as an Indian from the United States Department of the Interior.
EXEMPTION CERTIFICATE
(to be completed by purchaser)
When accepted in good faith, this exemption certificate may be used for the purchase of a vehicle, vessel, aircraft, or other tangible personal
property. Please provide a complete description of the property purchased. If the property is a vehicle, vessel, or aircraft, please provide
the year, make, model and identification number of the vehicle, vessel, or aircraft in addition to a description of the property purchased.
If you intend to use this certificate as a blanket exemption certificate to cover multiple transactions, please indicate this by including “all
tangible personal property” in the description of the property purchased field below. The use of a blanket exemption certificate for multiple
transactions will require proof of delivery of the property in Indian country for each transaction.
I hereby certify that the property described below is being purchased for use in Indian country and I am:
An Indian residing in Indian country; or
An Indian organization in Indian country.
DESCRIPTION OF PROPERTY PURCHASED
YEAR
MAKE
MODEL
VIN/LIC NUMBER
NAME OF PURCHASER (please print)
DRIVER LICENSE NUMBER OR OTHER STATE ID
DAYTIME TELEPHONE NUMBER
STREET ADDRESS
CITY
STATE
ZIP CODE
PURCHASER’S SIGNATURE
DATE
NOTICE TO PURCHASER
Use tax is due when the Indian purchaser who lives in Indian country does both of the following:
• Takes ownership and delivery of an item in Indian country; and
• Uses the item outside Indian country more than one-half of the time in the first 12 months after the sale.
If use tax applies, you must pay it directly to the Board of Equalization (BOE).
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