Form CDTFA-146-TSG "Exemption Certificate - Property Used in Tribal Self-governance and Statement of Delivery" - California

What Is Form CDTFA-146-TSG?

This is a legal form that was released by the California Department of Tax and Fee Administration - a government authority operating within California. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on April 1, 2020;
  • The latest edition provided by the California Department of Tax and Fee Administration;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form CDTFA-146-TSG by clicking the link below or browse more documents and templates provided by the California Department of Tax and Fee Administration.

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Download Form CDTFA-146-TSG "Exemption Certificate - Property Used in Tribal Self-governance and Statement of Delivery" - California

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CDTFA-146-TSG (FRONT) REV. 3 (4-20)
STATE OF CALIFORNIA
EXEMPTION CERTIFICATE—PROPERTY USED IN
CALIFORNIA DEPARTMENT OF
TRIBAL SELF-GOVERNANCE AND STATEMENT OF DELIVERY
TAX AND FEE ADMINISTRATION
NOTICE TO SELLER AND PURCHASER
Sales tax does not apply when a retailer transfers ownership of merchandise (tangible personal property) to a tribal government of an officially recognized Native
American tribe provided all of the following conditions are met:
Retailers located outside Indian country may sell to Native American purchasers who request delivery in Indian country. For a sale to qualify as a transfer of title
(ownership) in Indian country, all of the following conditions must be met:
• The tribal government’s Native American tribe does not have a reservation; or the principal place where the tribal government meets to conduct tribal
business is not on the tribe’s reservation because the reservation does not have a building in which the tribal government can meet; or the reservation
lacks mail service from the United States Postal Service (USPS) or essential utility services;
• The property is purchased by the tribal government for use in tribal self-governance, including the governance of tribal members, the conduct of inter-
governmental relationships, and the acquisition of trust land; and
• The property is delivered to the tribal government and ownership of the property transfers to the tribal government at the principal place where the tribal
government meets to conduct tribal business (tribal business location).
Retailers located outside Indian country may sell to Native American purchasers who request delivery at the tribal business location. For a sale to qualify as a
transfer of title (ownership) at the tribal business location, both of the following conditions must be met:
• The contract of sale or other sales agreement cannot transfer ownership of the item to the tribal government before it is delivered to the tribal business
location; and
• The tribal government or the tribal government’s agent cannot take possession of the item before delivery at the tribal business location.
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 at the tribal business location (for example, F.O.B. address
of tribal business location); and
o The goods are in fact delivered to the tribal government at the tribal business location.
When delivery does not take place as described above, ownership of the item being sold or purchased generally transfers to the purchaser at the retailer’s
location. Note: This is a general description of transfers of ownership. Specific rules may apply to certain types of sales and leases.
This document may be used to document that the sale was to the tribal government of an officially recognized Native American tribe for use in tribal self-
governance and/or to document that delivery occurred at the tribal business location. The section labeled Exemption Certificate may be used to document that
the property was sold to the tribal government of an officially recognized Native American tribe. Completion of this section in full by a tribal government will
provide the retailer with sufficient documentation that the property was sold to the tribal government of an officially recognized Native American tribe. Additional
documentation showing transfer of ownership and delivery of the property to the tribal government at the tribal business location 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 a tribal government occurred at the tribal business location. 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 at the tribal business location along with a contract of sale or other sales agreement specifically showing title passing to the tribal government
at the tribal business location.
EXEMPTION CERTIFICATE
(to be completed by purchaser)
When accepted in good faith, this exemption certificate may be used for the purchase of tangible personal property for use in tribal self-governance. Please
provide a complete description of the property purchased. If the property is a vehicle, please provide the year, make, model, and identification number 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 all property at the tribal business location.
I hereby certify that the property described below is being purchased by the tribal government of an officially recognized Native American tribe that
does not have a reservation on which to conduct tribal government business, or the principal place where the tribal government meets to conduct
tribal business cannot be on the tribe’s reservation because the reservation does not have a building in which the tribal government can meet or
the reservation lacks one or more essential utility services, or mail service from the United States Postal Service; and the property is for use in tribal
self-governance.
I certify that the address below is the principal place where the tribal government meets to conduct tribal business.
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 tribal government does both of the following:
• Takes ownership and delivery of an item at the tribal business location; and
• The property is used for purposes other than tribal self-governance 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 California Department of Tax and Fee Administration (CDTFA).
CDTFA-146-TSG (FRONT) REV. 3 (4-20)
STATE OF CALIFORNIA
EXEMPTION CERTIFICATE—PROPERTY USED IN
CALIFORNIA DEPARTMENT OF
TRIBAL SELF-GOVERNANCE AND STATEMENT OF DELIVERY
TAX AND FEE ADMINISTRATION
NOTICE TO SELLER AND PURCHASER
Sales tax does not apply when a retailer transfers ownership of merchandise (tangible personal property) to a tribal government of an officially recognized Native
American tribe provided all of the following conditions are met:
Retailers located outside Indian country may sell to Native American purchasers who request delivery in Indian country. For a sale to qualify as a transfer of title
(ownership) in Indian country, all of the following conditions must be met:
• The tribal government’s Native American tribe does not have a reservation; or the principal place where the tribal government meets to conduct tribal
business is not on the tribe’s reservation because the reservation does not have a building in which the tribal government can meet; or the reservation
lacks mail service from the United States Postal Service (USPS) or essential utility services;
• The property is purchased by the tribal government for use in tribal self-governance, including the governance of tribal members, the conduct of inter-
governmental relationships, and the acquisition of trust land; and
• The property is delivered to the tribal government and ownership of the property transfers to the tribal government at the principal place where the tribal
government meets to conduct tribal business (tribal business location).
Retailers located outside Indian country may sell to Native American purchasers who request delivery at the tribal business location. For a sale to qualify as a
transfer of title (ownership) at the tribal business location, both of the following conditions must be met:
• The contract of sale or other sales agreement cannot transfer ownership of the item to the tribal government before it is delivered to the tribal business
location; and
• The tribal government or the tribal government’s agent cannot take possession of the item before delivery at the tribal business location.
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 at the tribal business location (for example, F.O.B. address
of tribal business location); and
o The goods are in fact delivered to the tribal government at the tribal business location.
When delivery does not take place as described above, ownership of the item being sold or purchased generally transfers to the purchaser at the retailer’s
location. Note: This is a general description of transfers of ownership. Specific rules may apply to certain types of sales and leases.
This document may be used to document that the sale was to the tribal government of an officially recognized Native American tribe for use in tribal self-
governance and/or to document that delivery occurred at the tribal business location. The section labeled Exemption Certificate may be used to document that
the property was sold to the tribal government of an officially recognized Native American tribe. Completion of this section in full by a tribal government will
provide the retailer with sufficient documentation that the property was sold to the tribal government of an officially recognized Native American tribe. Additional
documentation showing transfer of ownership and delivery of the property to the tribal government at the tribal business location 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 a tribal government occurred at the tribal business location. 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 at the tribal business location along with a contract of sale or other sales agreement specifically showing title passing to the tribal government
at the tribal business location.
EXEMPTION CERTIFICATE
(to be completed by purchaser)
When accepted in good faith, this exemption certificate may be used for the purchase of tangible personal property for use in tribal self-governance. Please
provide a complete description of the property purchased. If the property is a vehicle, please provide the year, make, model, and identification number 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 all property at the tribal business location.
I hereby certify that the property described below is being purchased by the tribal government of an officially recognized Native American tribe that
does not have a reservation on which to conduct tribal government business, or the principal place where the tribal government meets to conduct
tribal business cannot be on the tribe’s reservation because the reservation does not have a building in which the tribal government can meet or
the reservation lacks one or more essential utility services, or mail service from the United States Postal Service; and the property is for use in tribal
self-governance.
I certify that the address below is the principal place where the tribal government meets to conduct tribal business.
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 tribal government does both of the following:
• Takes ownership and delivery of an item at the tribal business location; and
• The property is used for purposes other than tribal self-governance 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 California Department of Tax and Fee Administration (CDTFA).
CDTFA-146-TSG (BACK) REV. 3 (4-20)
A notary public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this
certificate is attached, and not the truthfulness, accuracy, or validity of that document.
STATEMENT OF DELIVERY
(to be completed by seller)
NOTICE TO SELLER
If you are delivering the property to the tribal government at the tribal business location by your own facilities, you may utilize this statement
of delivery to document delivery at the principal place where the tribal government meets to conduct tribal business (tribal business location)
when the tribal government is an officially recognized Native American tribe that does not have a reservation or the tribal business location
cannot be on the Native American tribe’s reservation because the reservation does not have a building in which the tribal government can
meet or the reservation lacks one or more essential utility services or mail service from the United States Post Office. It is recommended that
you also complete the Notary Statement below to document delivery of the property to the tribal government at the tribal business location.
The Notary Statement may be completed by a California notary public or by a duly authorized tribal official or his or her designee. If you are
delivering the property to the tribal government at the tribal business location by utilizing a common carrier or a contract carrier, you do not
need to complete the Statement of Delivery or the Notary Statement. Instead, you should retain your bill of lading or other shipping documents
as proof of delivery to the tribal business location along with your sales contract or sales invoice indicating ownership transferred at the tribal
business location.
I hereby certify, under penalty of perjury under the laws of the State of California, that the below described tangible personal property was
delivered to the purchaser at the tribal business location on the date and at the place stated below. If the property is a vehicle, please provide
the year, make, model, and identification number in addition to a description of the property.
DESCRIPTION OF PROPERTY SOLD
INVOICE NUMBER
YEAR
MAKE
MODEL
VIN/LIC NUMBER
NAME OF TRIBE
ADDRESS (street, city, ZIP Code)
DATE OF DELIVERY
NAME OF SELLER
SELLER’S PERMIT NUMBER
DAYTIME TELEPHONE NUMBER
STREET ADDRESS
CITY
STATE
ZIP CODE
I have delivered the above-described tangible personal property to the purchaser named above.
NAME (please print)
SIGNATURE
DATE
NOTARY STATEMENT
(to be completed by California notary public or authorized tribal representative)
State of California
County of ______________________
On __________________ before me, _______________________________________
NOTARY
personally appeared _____________________________________________________,
SIGNER(S)
who proved to me on the basis of satisfactory evidence to be the person(s) whose
name(s) is/are subscribed to the within instrument and acknowledged to me that he/
she/they executed the same in his/her/their authorized capacity(ies), and that by his/
her/their signature(s) on the instrument the person(s), or the entity upon behalf of
which the person(s) acted, executed the instrument.
I certify under PENALTY OF PERJURY under the laws of the State of California that
the foregoing paragraph is true and correct.
WITNESS my hand and official seal.
(Place Notary Public Seal and/or Stamp Above)
Signature _____________________________________________________
Fraudulent use of this statement to avoid the payment of California sales and use tax can result in severe penalties.

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