Form CDTFA-146-CC "Construction Contract Exemption Certificate and Statement of Delivery in Indian Country" - California

What Is Form CDTFA-146-CC?

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-146-CC by clicking the link below or browse more documents and templates provided by the California Department of Tax and Fee Administration.

ADVERTISEMENT
ADVERTISEMENT

Download Form CDTFA-146-CC "Construction Contract Exemption Certificate and Statement of Delivery in Indian Country" - California

955 times
Rate (4.5 / 5) 57 votes
CDTFA-146-CC (FRONT) REV. 2 (9-17)
STATE OF CALIFORNIA
CONSTRUCTION CONTRACT EXEMPTION CERTIFICATE
CALIFORNIA DEPARTMENT OF
AND STATEMENT OF DELIVERY IN INDIAN COUNTRY
TAX AND FEE ADMINISTRATION
NOTE TO SELLER AND PURCHASER
Sales tax generally does not apply to the sale of fixtures to non-Indian contractors furnish and install the fixtures in Indian country.
Generally, construction contractors are consumers of materials that are furnished and installed in the performance of a construction contract. As
a consumer, tax generally applies to sales of materials to contractors who are not Indians. This is true even when the materials are delivered in
Indian country and permanently attached to real estate in Indian country.
Under certain specific circumstances, a construction contractor performing a construction contact may qualify as a retailer of materials by
meeting each of the following requirements:
• The contractor must be in the business of selling materials or other tangible personal property;
• The contractor must possess a valid seller’s permit;
• The construction contract must explicitly provide for the transfer of title to the materials prior to the time the materials are installed, and
must separately state the sales price of the materials, exclusive of the charges for installation; and
• The construction contractor must provide a valid and timely resale certificate to its vendor.
When the construction contractor qualifies as a retailer of materials, the retail sale of the materials by the contractor may qualify as exempt from
tax as a sale to an Indian purchaser in Indian country provided each of the following requirements are met:
• The construction contract must separately state the price of materials, exclusive of the charge for installation.
• The contract must specifically provide that ownership of the materials (title) will transfer to the Indian customer in Indian country prior to
use or installation of the materials.
• The materials must, in fact, be delivered to the Indian purchaser in Indian country; and
• The construction contractor must obtain an exemption certificate from the Indian purchaser.
This document may be used to document that the sale was to an Indian purchaser residing in Indian country and/or to document that
delivery occurred in Indian country. The section labeled “Exemption Certificate” may be used to document that the property was sold to an
Indian purchaser residing in Indian country. Completion of this section in full by an Indian purchaser will provide the construction contractor
with sufficient documentation that the property was sold to an Indian residing in Indian country. The construction contractor must also have
a construction contract separately stating the sales price of the materials in addition to documentation showing transfer of ownership and
delivery of the property to the Indian purchaser in Indian country. 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 an Indian
purchaser occurred in Indian country. 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 in Indian country
along with a contract of sale or other sales agreement specifically showing title passing to the Indian purchaser in Indian country.
EXEMPTION CERTIFICATE
(to be completed by purchaser)
When accepted in good faith, this exemption certificate may be used for the purchase of fixtures and materials (but, as to materials, only if the
construction contractor meets the requirements outlined above allowing the construction contractor to act as a retailer of materials) that will be
furnished and installed in the performance of a construction contract. Please provide a complete description of the property purchased. If you
intend to use this exemption certificate as a blanket exemption certificate to cover multiple transactions, please indicate this by including “all
tangible personal property” in the description of property purchased field below. Please note that the use of a blanket exemption certificate for
multiple transactions will require proof of delivery of the property in Indian country for each transaction.
I hereby certify that the property described below is being purchased for use in Indian country and I am:
An Indian residing in Indian country; or
An Indian organization in Indian country.
DESCRIPTION OF PROPERTY PURCHASED
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
CDTFA-146-CC (FRONT) REV. 2 (9-17)
STATE OF CALIFORNIA
CONSTRUCTION CONTRACT EXEMPTION CERTIFICATE
CALIFORNIA DEPARTMENT OF
AND STATEMENT OF DELIVERY IN INDIAN COUNTRY
TAX AND FEE ADMINISTRATION
NOTE TO SELLER AND PURCHASER
Sales tax generally does not apply to the sale of fixtures to non-Indian contractors furnish and install the fixtures in Indian country.
Generally, construction contractors are consumers of materials that are furnished and installed in the performance of a construction contract. As
a consumer, tax generally applies to sales of materials to contractors who are not Indians. This is true even when the materials are delivered in
Indian country and permanently attached to real estate in Indian country.
Under certain specific circumstances, a construction contractor performing a construction contact may qualify as a retailer of materials by
meeting each of the following requirements:
• The contractor must be in the business of selling materials or other tangible personal property;
• The contractor must possess a valid seller’s permit;
• The construction contract must explicitly provide for the transfer of title to the materials prior to the time the materials are installed, and
must separately state the sales price of the materials, exclusive of the charges for installation; and
• The construction contractor must provide a valid and timely resale certificate to its vendor.
When the construction contractor qualifies as a retailer of materials, the retail sale of the materials by the contractor may qualify as exempt from
tax as a sale to an Indian purchaser in Indian country provided each of the following requirements are met:
• The construction contract must separately state the price of materials, exclusive of the charge for installation.
• The contract must specifically provide that ownership of the materials (title) will transfer to the Indian customer in Indian country prior to
use or installation of the materials.
• The materials must, in fact, be delivered to the Indian purchaser in Indian country; and
• The construction contractor must obtain an exemption certificate from the Indian purchaser.
This document may be used to document that the sale was to an Indian purchaser residing in Indian country and/or to document that
delivery occurred in Indian country. The section labeled “Exemption Certificate” may be used to document that the property was sold to an
Indian purchaser residing in Indian country. Completion of this section in full by an Indian purchaser will provide the construction contractor
with sufficient documentation that the property was sold to an Indian residing in Indian country. The construction contractor must also have
a construction contract separately stating the sales price of the materials in addition to documentation showing transfer of ownership and
delivery of the property to the Indian purchaser in Indian country. 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 an Indian
purchaser occurred in Indian country. 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 in Indian country
along with a contract of sale or other sales agreement specifically showing title passing to the Indian purchaser in Indian country.
EXEMPTION CERTIFICATE
(to be completed by purchaser)
When accepted in good faith, this exemption certificate may be used for the purchase of fixtures and materials (but, as to materials, only if the
construction contractor meets the requirements outlined above allowing the construction contractor to act as a retailer of materials) that will be
furnished and installed in the performance of a construction contract. Please provide a complete description of the property purchased. If you
intend to use this exemption certificate as a blanket exemption certificate to cover multiple transactions, please indicate this by including “all
tangible personal property” in the description of property purchased field below. Please note that the use of a blanket exemption certificate for
multiple transactions will require proof of delivery of the property in Indian country for each transaction.
I hereby certify that the property described below is being purchased for use in Indian country and I am:
An Indian residing in Indian country; or
An Indian organization in Indian country.
DESCRIPTION OF PROPERTY PURCHASED
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
CDTFA-146-CC (BACK) REV. 2 (9-17)
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 materials or fixtures to the Indian purchaser in Indian country by your own facilities, you may utilize this Statement of
Delivery to document delivery in Indian country. It is recommended that you also complete the Notary Statement below to document delivery
of the property to the Indian customer in Indian country. 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 Indian purchaser in Indian country 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 in Indian country along with your construction contract indicating ownership
transferred in Indian country prior to installation.
I hereby certify, under penalty of perjury under the laws of the State of California, that the below described materials, fixtures, or other tangible
personal property was delivered to the purchaser in Indian country on the date and at the place stated below.
DESCRIPTION OF PROPERTY
INVOICE OR CONTRACT NUMBER
NAME OF RESERVATION
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.
Signature ______________________________________________________________
(Place Notary Public Seal and/or Stamp Above)
Fraudulent use of this statement to avoid the payment of California sales and use tax can result in severe penalties.
Page of 2