Form CDTFA-230-K-1 "Certificate E - California Sales Tax Exemption Certificate Supporting Exempt Fuel Purchases Under Section 6385 (C) - Water Carriers" - California

What Is Form CDTFA-230-K-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 September 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;

Download a fillable version of Form CDTFA-230-K-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-K-1 "Certificate E - California Sales Tax Exemption Certificate Supporting Exempt Fuel Purchases Under Section 6385 (C) - Water Carriers" - California

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CDTFA-230-K-1 REV. 1 (9-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
CERTIFICATE E
CALIFORNIA SALES TAX EXEMPTION CERTIFICATE
SUPPORTING EXEMPT FUEL PURCHASES UNDER
SECTION 6385(c) - WATER CARRIERS
Regulation 1621
Sales of petroleum products free of sales tax under section 6385(c) of the California Revenue and Taxation Code.
1. Purchasing Common Carrier:
2. Fuel Exemption Registration Number or Seller's Permit Number of Purchaser:
3. Vessel Name:
4. Voyage No.:
5. Port of Loading:
6. Delivery Date:
7. First Out-of-State Destination:
8. Retailer of the Petroleum Product:
9. * Invoice No. of Purchaser:
(* To be completed by retailer.)
ANALYSIS
Fuel Oil Bunker
Other Petroleum
C/MDO/HFO MGO
Products (Gallons)
(Metric Tons)
10. Quantity consumed to first out-of-state destination.
11. Quantity used while in port.
12. Total of Lines 10 and 11 above.
13. Quantity on board on arrival at port.
14. Quantity subject to sales tax. [If Line 12 less Line 13.
If Line 13 is more than Line 12, show zero (0).]
15. Quantity loaded this loading.
16. Quantity shown on Line 14 above.
17. Quantity exempt from sales tax. (Line 15 less Line 16.)
The undersigned certifies that it is a common carrier lawfully operating as such, and that the fuel oil or other petroleum
products purchased exempt from sales tax reimbursement are to be shipped to an out-of-state destination for use by said
Company in the conduct of its business as a common carrier, and that the undersigned purchasing carrier is lawfully
engaged in transporting cargo as a common carrier over the route in this state by which it will transport the fuel oil or other
petroleum products. In the event any of such property is used for any purpose other than that specified in the 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 and obtain a fuel exemption number no
later than 45 days after taking the fuel on board.
NAME OF PURCHASER/COMPANY NAME
SIGNATURE OF AUTHORIZED AGENT
DATE
TITLE (owner, partner, purchasing agent, etc.)
CLEAR
PRINT
CDTFA-230-K-1 REV. 1 (9-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
CERTIFICATE E
CALIFORNIA SALES TAX EXEMPTION CERTIFICATE
SUPPORTING EXEMPT FUEL PURCHASES UNDER
SECTION 6385(c) - WATER CARRIERS
Regulation 1621
Sales of petroleum products free of sales tax under section 6385(c) of the California Revenue and Taxation Code.
1. Purchasing Common Carrier:
2. Fuel Exemption Registration Number or Seller's Permit Number of Purchaser:
3. Vessel Name:
4. Voyage No.:
5. Port of Loading:
6. Delivery Date:
7. First Out-of-State Destination:
8. Retailer of the Petroleum Product:
9. * Invoice No. of Purchaser:
(* To be completed by retailer.)
ANALYSIS
Fuel Oil Bunker
Other Petroleum
C/MDO/HFO MGO
Products (Gallons)
(Metric Tons)
10. Quantity consumed to first out-of-state destination.
11. Quantity used while in port.
12. Total of Lines 10 and 11 above.
13. Quantity on board on arrival at port.
14. Quantity subject to sales tax. [If Line 12 less Line 13.
If Line 13 is more than Line 12, show zero (0).]
15. Quantity loaded this loading.
16. Quantity shown on Line 14 above.
17. Quantity exempt from sales tax. (Line 15 less Line 16.)
The undersigned certifies that it is a common carrier lawfully operating as such, and that the fuel oil or other petroleum
products purchased exempt from sales tax reimbursement are to be shipped to an out-of-state destination for use by said
Company in the conduct of its business as a common carrier, and that the undersigned purchasing carrier is lawfully
engaged in transporting cargo as a common carrier over the route in this state by which it will transport the fuel oil or other
petroleum products. In the event any of such property is used for any purpose other than that specified in the 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 and obtain a fuel exemption number no
later than 45 days after taking the fuel on board.
NAME OF PURCHASER/COMPANY NAME
SIGNATURE OF AUTHORIZED AGENT
DATE
TITLE (owner, partner, purchasing agent, etc.)
CLEAR
PRINT