Form CDTFA-230-Z "Exemption Certificate - Aircraft or Aircraft Parts" - California

What Is Form CDTFA-230-Z?

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 December 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-Z 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-230-Z "Exemption Certificate - Aircraft or Aircraft Parts" - California

940 times
Rate (4.7 / 5) 66 votes
CDTFA-230-Z REV. 1 (12-17)
STATE OF CALIFORNIA
EXEMPTION CERTIFICATE
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
AIRCRAFT OR AIRCRAFT PARTS
Regulation 1593
Regulation 1593
provides that for the purposes of the proper administration of the sales and use tax and to prevent the evasion of tax, it
shall be presumed that all sales are subject to the tax until the contrary is established. This presumption may be rebutted by the seller
as to any sale of aircraft or aircraft parts as defined in subdivision (a) by establishing to the satisfaction of the California Department of
Tax and Fee Administration that the gross receipts or sales price from the sale are not subject to the tax or by taking an aircraft or
aircraft parts exemption certificate substantially in the form set forth below. The certificate shall relieve the seller from liability for the
sales tax or for use tax collection only if it is taken timely and in good faith.
I HEREBY CERTIFY: That the aircraft identified below will be used
Principally as a common carrier* of persons or property under authority of the laws of California, of the United States,
or of any foreign government; or
Outside California by a foreign government; or
Outside California by a nonresident of California which aircraft was not used in this state other than the removal from
California.
That the purchase of all tangible personal property which I shall purchase from
NAME OF VENDOR
is exempt from tax under section 6366 or 6366.1 of the Revenue and Taxation Code and Regulation 1593. The
identification numbers of all aircraft purchased under this certificate are listed below. Until this certificate is revoked in
writing, all other property purchased from the seller consists of tangible personal property to become a component part of
aircraft in the course of repair, maintenance, overhaul, or improvement of same in compliance with Federal Aviation
Administration requirements, or United States military equivalent, which aircraft will be used by the purchaser or the
purchaser’s lessee in a manner qualifying for exemption under section 6366 or 6366.1 and under Regulation 1593. (The
purchaser issuing this certificate can revoke it as to a particular purchase by clearly indicating on a purchase order that the
purchase is not exempt under either section 6366 or 6366.1 or under Regulation 1593.)
I UNDERSTAND that in the event any such property is used in any manner other than as specified above, I am required by
the Sales and Use Tax Law to report and pay any applicable sales or use tax.
*NOTE: Revenue and Taxation Code section 6366 creates a rebuttable presumption that an aircraft is not principally used
as a common carrier if the owner’s or lessor’s annual gross receipts from such operations do not exceed 20 percent of the
purchase price of the aircraft or fifty thousand dollars ($50,000), whichever is less. Amounts received for use of the aircraft
as a common carrier from the owner or lessor of the aircraft or related parties or employees of the owner or lessor, are
excluded form gross receipts for purposes of this presumption.
Identification Numbers of Aircraft Purchased under this Certificate:
DATE CERTIFICATE GIVEN
PURCHASER / COMPANY NAME
ADDRESS (street, city, state, zip code)
SIGNATURE OF AUTHORIZED PERSON
NAME (print or type)
TITLE (owner, partner, purchasing agent, etc.)
SELLER’S PERMIT NO. (if any)
PRINT
CLEAR
CDTFA-230-Z REV. 1 (12-17)
STATE OF CALIFORNIA
EXEMPTION CERTIFICATE
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
AIRCRAFT OR AIRCRAFT PARTS
Regulation 1593
Regulation 1593
provides that for the purposes of the proper administration of the sales and use tax and to prevent the evasion of tax, it
shall be presumed that all sales are subject to the tax until the contrary is established. This presumption may be rebutted by the seller
as to any sale of aircraft or aircraft parts as defined in subdivision (a) by establishing to the satisfaction of the California Department of
Tax and Fee Administration that the gross receipts or sales price from the sale are not subject to the tax or by taking an aircraft or
aircraft parts exemption certificate substantially in the form set forth below. The certificate shall relieve the seller from liability for the
sales tax or for use tax collection only if it is taken timely and in good faith.
I HEREBY CERTIFY: That the aircraft identified below will be used
Principally as a common carrier* of persons or property under authority of the laws of California, of the United States,
or of any foreign government; or
Outside California by a foreign government; or
Outside California by a nonresident of California which aircraft was not used in this state other than the removal from
California.
That the purchase of all tangible personal property which I shall purchase from
NAME OF VENDOR
is exempt from tax under section 6366 or 6366.1 of the Revenue and Taxation Code and Regulation 1593. The
identification numbers of all aircraft purchased under this certificate are listed below. Until this certificate is revoked in
writing, all other property purchased from the seller consists of tangible personal property to become a component part of
aircraft in the course of repair, maintenance, overhaul, or improvement of same in compliance with Federal Aviation
Administration requirements, or United States military equivalent, which aircraft will be used by the purchaser or the
purchaser’s lessee in a manner qualifying for exemption under section 6366 or 6366.1 and under Regulation 1593. (The
purchaser issuing this certificate can revoke it as to a particular purchase by clearly indicating on a purchase order that the
purchase is not exempt under either section 6366 or 6366.1 or under Regulation 1593.)
I UNDERSTAND that in the event any such property is used in any manner other than as specified above, I am required by
the Sales and Use Tax Law to report and pay any applicable sales or use tax.
*NOTE: Revenue and Taxation Code section 6366 creates a rebuttable presumption that an aircraft is not principally used
as a common carrier if the owner’s or lessor’s annual gross receipts from such operations do not exceed 20 percent of the
purchase price of the aircraft or fifty thousand dollars ($50,000), whichever is less. Amounts received for use of the aircraft
as a common carrier from the owner or lessor of the aircraft or related parties or employees of the owner or lessor, are
excluded form gross receipts for purposes of this presumption.
Identification Numbers of Aircraft Purchased under this Certificate:
DATE CERTIFICATE GIVEN
PURCHASER / COMPANY NAME
ADDRESS (street, city, state, zip code)
SIGNATURE OF AUTHORIZED PERSON
NAME (print or type)
TITLE (owner, partner, purchasing agent, etc.)
SELLER’S PERMIT NO. (if any)
PRINT
CLEAR