Form CDTFA-230-J-1 "Certificate D - California Blanket Sales Tax Exemption Certificate Supporting Exempt Purchases Under Section 6357.5 - Air Common Carriers" - California

What Is Form CDTFA-230-J-1?

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 February 1, 2018;
  • 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-J-1 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-J-1 "Certificate D - California Blanket Sales Tax Exemption Certificate Supporting Exempt Purchases Under Section 6357.5 - Air Common Carriers" - California

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CDTFA-230-J-1 REV. 1 (2-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
CALIFORNIA BLANKET SALES TAX
EXEMPTION CERTIFICATE SUPPORTING
EXEMPT PURCHASES UNDER
SECTION 6357.5 - AIR COMMON CARRIERS
(CERTIFICATE D)
Regulation 1621
Sales of aviation fuel or petroleum products to an air common carrier (including a foreign air carrier) free of sales tax under
section 6357.5 of the California Revenue and Taxation Code
1. Purchasing Common Carrier:
2. Fuel Exemption Registration No. or Seller’s Permit No. of Purchaser:
3. Flight No.:
4. Final Destination:
5. Airport Where Loaded:
6. Description of Property Purchased:
7. Retailer:
The undersigned certifies that the purchaser of the tangible personal property described above is an air common carrier or
foreign air carrier lawfully operating as such, and that the aviation fuel or other petroleum product described above which is
purchased exempt from sales tax is to be consumed on a flight to a foreign destination or shipped to a foreign destination
for use by said Company in the conduct of its business as an air common carrier, and that the undersigned purchasing
carrier is lawfully engaged in transporting persons or cargo as an air common carrier or foreign air carrier operating under
authority of the Federal Aviation Administration.
In the event any of such property is used for any purpose other than that specified in this certificate, it is understood that the
purchaser is required by the Sales and Use Tax Law to report and pay tax, measured by the purchase price of such
property. To qualify for the exemption a common carrier who is not otherwise required to hold a valid seller's permit must
register with the California Department of Tax and Fee Administration (CDTFA) and obtain a fuel exemption number no
later than 45 days after taking the fuel on board.
This certificate will remain valid and in effect until revoked by the purchaser in writing. However, this certificate will not be
valid for sales of fuel or other petroleum products loaded onto flights of which the seller is aware the final destination is not
a foreign destination.
NAME OF PURCHASER / COMPANY NAME
SIGNATURE OF AUTHORIZED AGENT
DATE
TITLE (owner, partner, purchasing agent, etc.)
CLEAR
PRINT
CDTFA-230-J-1 REV. 1 (2-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
CALIFORNIA BLANKET SALES TAX
EXEMPTION CERTIFICATE SUPPORTING
EXEMPT PURCHASES UNDER
SECTION 6357.5 - AIR COMMON CARRIERS
(CERTIFICATE D)
Regulation 1621
Sales of aviation fuel or petroleum products to an air common carrier (including a foreign air carrier) free of sales tax under
section 6357.5 of the California Revenue and Taxation Code
1. Purchasing Common Carrier:
2. Fuel Exemption Registration No. or Seller’s Permit No. of Purchaser:
3. Flight No.:
4. Final Destination:
5. Airport Where Loaded:
6. Description of Property Purchased:
7. Retailer:
The undersigned certifies that the purchaser of the tangible personal property described above is an air common carrier or
foreign air carrier lawfully operating as such, and that the aviation fuel or other petroleum product described above which is
purchased exempt from sales tax is to be consumed on a flight to a foreign destination or shipped to a foreign destination
for use by said Company in the conduct of its business as an air common carrier, and that the undersigned purchasing
carrier is lawfully engaged in transporting persons or cargo as an air common carrier or foreign air carrier operating under
authority of the Federal Aviation Administration.
In the event any of such property is used for any purpose other than that specified in this certificate, it is understood that the
purchaser is required by the Sales and Use Tax Law to report and pay tax, measured by the purchase price of such
property. To qualify for the exemption a common carrier who is not otherwise required to hold a valid seller's permit must
register with the California Department of Tax and Fee Administration (CDTFA) and obtain a fuel exemption number no
later than 45 days after taking the fuel on board.
This certificate will remain valid and in effect until revoked by the purchaser in writing. However, this certificate will not be
valid for sales of fuel or other petroleum products loaded onto flights of which the seller is aware the final destination is not
a foreign destination.
NAME OF PURCHASER / COMPANY NAME
SIGNATURE OF AUTHORIZED AGENT
DATE
TITLE (owner, partner, purchasing agent, etc.)
CLEAR
PRINT