Form CDTFA-230-D "Partial Exemption Certificate Qualified Sales and Purchases of Farm Equipment and Machinery" - California

What Is Form CDTFA-230-D?

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 August 1, 2017;
  • 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-230-D 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-230-D "Partial Exemption Certificate Qualified Sales and Purchases of Farm Equipment and Machinery" - California

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CDTFA-230-D REV. 2 (8-17)
STATE OF CALIFORNIA
PARTIAL EXEMPTION CERTIFICATE QUALIFIED SALES AND
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
PURCHASES OF FARM EQUIPMENT AND MACHINERY
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, 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)
I, as the undersigned 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 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.
1
Type of Farm Equipment and Machinery (or parts
thereof)*
2
* 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 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
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. A vehicle whose existing design is primarily for the transportation of persons or property on a highway, such as a pickup truck or
trailer, does NOT qualify for the partial exemption, unless such vehicle is otherwise specified 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 or other qualifying fluids, indicate what percentage will be used in farm equipment and machinery
performing qualified producing and harvesting activities. Please note: supply items not used in producing or harvesting agricultural products, such as
shop towels, cleaning agents, hand cleansers, 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.”
CDTFA-230-D REV. 2 (8-17)
STATE OF CALIFORNIA
PARTIAL EXEMPTION CERTIFICATE QUALIFIED SALES AND
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
PURCHASES OF FARM EQUIPMENT AND MACHINERY
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, 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)
I, as the undersigned 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 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.
1
Type of Farm Equipment and Machinery (or parts
thereof)*
2
* 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 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
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. A vehicle whose existing design is primarily for the transportation of persons or property on a highway, such as a pickup truck or
trailer, does NOT qualify for the partial exemption, unless such vehicle is otherwise specified 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 or other qualifying fluids, indicate what percentage will be used in farm equipment and machinery
performing qualified producing and harvesting activities. Please note: supply items not used in producing or harvesting agricultural products, such as
shop towels, cleaning agents, hand cleansers, 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.”