Form CDTFA-230-X "Exemption Certificate Newspapers and Periodicals (Sales of Tangible Personal Property That Becomes an Ingredient or Component of Newspapers or Periodicals Distributed by Organizations Which Qualify for Tax-Exempt Status Under Internal Revenue Code Section 501(C)(3))" - California

What Is Form CDTFA-230-X?

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-X 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-X "Exemption Certificate Newspapers and Periodicals (Sales of Tangible Personal Property That Becomes an Ingredient or Component of Newspapers or Periodicals Distributed by Organizations Which Qualify for Tax-Exempt Status Under Internal Revenue Code Section 501(C)(3))" - California

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CDTFA-230-X REV. 1 (12-17)
STATE OF CALIFORNIA
EXEMPTION CERTIFICATE
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
NEWSPAPERS AND PERIODICALS
(Sales of tangible personal property
that becomes an ingredient or component of
newspapers or periodicals distributed by
organizations which qualify for tax-exempt
status under Internal Revenue Code
section 501(c)(3))
Regulation 1590
As provided in
Regulation 1590, sections 6362.7 or
6362.8, any seller claiming a transaction as exempt from sales tax should timely
obtain an exemption certificate in writing from the purchaser. The exemption certificate will be considered timely if obtained by the seller
at any time before the seller bills the purchaser for the property, or any time within the seller's normal billing and payment cycle, or any
time at or prior to delivery of the property.
This certificate is to be used for purchases of tangible personal property that becomes an ingredient or component part of newspapers
or periodicals that are distributed by organizations which qualify for tax-exempt status under Internal Revenue Code section 501(c)(3) in
accordance with subdivision
(b)(5)(A)
of Regulation 1590.
NAME OF PURCHASER
ADDRESS (street, city, state, zip code)
I HEREBY CERTIFY:
Initial one of the following:
That I hold a valid Seller’s Permit No.
issued pursuant to the Sales and Use Tax Law.
That the purchaser does not hold a permit issued pursuant to the Sales and Use Tax Law. The purchaser does not
sell any tangible personal property for which a permit is required.
I further certify that the purchaser is an organization that qualifies for tax-exempt status under Section 501(c)(3) of the
Internal Revenue Code and is engaged in the business of selling or publishing
INSERT NAME AND TYPE OF NEWSPAPER OR PERIODICAL
which is regularly issued at average intervals not exceeding three months.
The tangible personal property described herein which I shall purchase from
NAME OF VENDOR
will be sold in the form of tangible personal property or will become a component part of a newspaper or periodical
distributed by the organization and (check one or both):
The organization will distribute the newspaper or periodical to the members of the organization in consideration of
payment of the organization’s membership fee or to the organization’s contributors,
The publication does not receive revenue from or accept any commercial advertising.
I understand that in the event any such property is sold or used other than as specified above or used other than for
retention, demonstration, or display while holding it for sale in the regular course of business, I am required by the
Sales and Use Tax Law to report and pay any applicable sales or use tax. Description of property to be purchased:
DATE
SIGNATURE OF PURCHASER OR AUTHORIZED AGENT
TITLE
PRINT
CLEAR
CDTFA-230-X REV. 1 (12-17)
STATE OF CALIFORNIA
EXEMPTION CERTIFICATE
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
NEWSPAPERS AND PERIODICALS
(Sales of tangible personal property
that becomes an ingredient or component of
newspapers or periodicals distributed by
organizations which qualify for tax-exempt
status under Internal Revenue Code
section 501(c)(3))
Regulation 1590
As provided in
Regulation 1590, sections 6362.7 or
6362.8, any seller claiming a transaction as exempt from sales tax should timely
obtain an exemption certificate in writing from the purchaser. The exemption certificate will be considered timely if obtained by the seller
at any time before the seller bills the purchaser for the property, or any time within the seller's normal billing and payment cycle, or any
time at or prior to delivery of the property.
This certificate is to be used for purchases of tangible personal property that becomes an ingredient or component part of newspapers
or periodicals that are distributed by organizations which qualify for tax-exempt status under Internal Revenue Code section 501(c)(3) in
accordance with subdivision
(b)(5)(A)
of Regulation 1590.
NAME OF PURCHASER
ADDRESS (street, city, state, zip code)
I HEREBY CERTIFY:
Initial one of the following:
That I hold a valid Seller’s Permit No.
issued pursuant to the Sales and Use Tax Law.
That the purchaser does not hold a permit issued pursuant to the Sales and Use Tax Law. The purchaser does not
sell any tangible personal property for which a permit is required.
I further certify that the purchaser is an organization that qualifies for tax-exempt status under Section 501(c)(3) of the
Internal Revenue Code and is engaged in the business of selling or publishing
INSERT NAME AND TYPE OF NEWSPAPER OR PERIODICAL
which is regularly issued at average intervals not exceeding three months.
The tangible personal property described herein which I shall purchase from
NAME OF VENDOR
will be sold in the form of tangible personal property or will become a component part of a newspaper or periodical
distributed by the organization and (check one or both):
The organization will distribute the newspaper or periodical to the members of the organization in consideration of
payment of the organization’s membership fee or to the organization’s contributors,
The publication does not receive revenue from or accept any commercial advertising.
I understand that in the event any such property is sold or used other than as specified above or used other than for
retention, demonstration, or display while holding it for sale in the regular course of business, I am required by the
Sales and Use Tax Law to report and pay any applicable sales or use tax. Description of property to be purchased:
DATE
SIGNATURE OF PURCHASER OR AUTHORIZED AGENT
TITLE
PRINT
CLEAR