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CALIFORNIA PARTIAL EXEMPTION CERTIFICATE FOR PURCHASE OF FARM EQUIPMENT AND MACHINERY

CDTFA-230-D REV. 2 (8-17) PARTIAL EXEMPTION CERTIFICATE QUALIFIED SALES AND PURCHASES OF FARM EQUIPMENT AND MACHINERY
STATE OF CALIFORNIA CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION

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, tangible personal property even if the lease agreement was entered into prior to september 1, 2001.
SELLER / LESSOR NAME
SELLER / LESSOR ADDRESS (street, city, state, zip)
I, as the undesigned 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 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 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)

1. Vehicles that qualify as farm equipment and machinery, as deyned 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 highway, such as a pickup truck or trailer,does NOT qualify for the partial exemption, unless such vehicle is otherwise speciyed as an implement of husbandry in some provision of the vehicle Code, as provided in Regulation 1533.1(b)(1)(B).

2. If you are purchasing oil, grease, or lubricating items or other qualifying uids, indicate what percentage will be used in farm equipment machinery performing qualiyed producing and harvesting activities. Please note: supply items not used in producing or harvesting agricultural products, such as shop towels, cleaning agents, hand cleaners, and chemicals do Not qualify for the partial exemption as provided in Regulation 1533.1(b)(1)(A).

3. If you are not required to hold a seller's permit, please enter "not applicable."