Form CDTFA-230-R-1 "Exemption Certificate - Train Operators, off-Highway Use, or Bus Operators" - California

What Is Form CDTFA-230-R-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-R-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-R-1 "Exemption Certificate - Train Operators, off-Highway Use, or Bus Operators" - California

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CDTFA-230-R-1 REV. 1 (2-18)
STATE OF CALIFORNIA
EXEMPTION CERTIFICATE
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
TRAIN OPERATORS, OFF-HIGHWAY
USE, OR BUS OPERATORS
Regulation 1598
Certificate for Exemption from the Additional State Sales and Use Tax Imposed Under sections 6051.8 and 6201.8.
This certificate may be issued by a purchaser whose fuel purchase is exempt from the diesel fuel taxes imposed under section 60050
and not subject to the backup tax imposed under section 60058 or the payment requirement specified in section 60108 of the Revenue
and Taxation Code.
This certificate may be issued by a purchaser whose fuel purchase is subject to the payment requirement specified in section 60502.2
of the Revenue and Taxation Code.
This certificate entitles the seller to exclude the sale amount from the measure of sales subject to the additional state sales and use tax
imposed on sales and purchases of diesel fuel under sections 6051.8 and 6201.8 of the Revenue and Taxation Code.
I HEREBY CERTIFY: That the purchase of diesel from
is exempt from diesel fuel taxes (e.g., exempt train operators, or exempt off-highway use).
The purchase is not subject to the additional state sales and use tax because it is exempt from the diesel fuel taxes
imposed under Revenue and Taxation Code section 60050 and not subject to the backup tax imposed by section 60058
or the payment requirement specified in section 60108.
OR
is purchased by an exempt bus operator.
The purchase is not subject to the additional state sales and use tax because it is subject to the payment requirement
specified in Revenue and Taxation Code section 60502.2.
In the event the diesel fuel is not used in a manner which entitles me to an exemption from the additional state sales and
use tax, it is understood that I am required by the Sales and Use Tax Law to report and pay the additional sales tax
imposed by Revenue and Taxation Code section 6051.8 on the sales price of the diesel fuel to me, with applicable
interest, as if I were a retailer making a retail sale of the diesel fuel at the time the fuel is so used. This certificate is valid
until revoked in writing by the purchaser.
PURCHASER (company name)
ADDRESS (street, city, state, zip code)
PHONE NUMBER
SIGNATURE OF AUTHORIZED AGENT
DATE
TITLE (owner, partner, purchasing agent, etc.)
LICENSE/PERMIT NO. (if any) (Exempt bus operator, train operator, fuel registration)
CLEAR
PRINT
CDTFA-230-R-1 REV. 1 (2-18)
STATE OF CALIFORNIA
EXEMPTION CERTIFICATE
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
TRAIN OPERATORS, OFF-HIGHWAY
USE, OR BUS OPERATORS
Regulation 1598
Certificate for Exemption from the Additional State Sales and Use Tax Imposed Under sections 6051.8 and 6201.8.
This certificate may be issued by a purchaser whose fuel purchase is exempt from the diesel fuel taxes imposed under section 60050
and not subject to the backup tax imposed under section 60058 or the payment requirement specified in section 60108 of the Revenue
and Taxation Code.
This certificate may be issued by a purchaser whose fuel purchase is subject to the payment requirement specified in section 60502.2
of the Revenue and Taxation Code.
This certificate entitles the seller to exclude the sale amount from the measure of sales subject to the additional state sales and use tax
imposed on sales and purchases of diesel fuel under sections 6051.8 and 6201.8 of the Revenue and Taxation Code.
I HEREBY CERTIFY: That the purchase of diesel from
is exempt from diesel fuel taxes (e.g., exempt train operators, or exempt off-highway use).
The purchase is not subject to the additional state sales and use tax because it is exempt from the diesel fuel taxes
imposed under Revenue and Taxation Code section 60050 and not subject to the backup tax imposed by section 60058
or the payment requirement specified in section 60108.
OR
is purchased by an exempt bus operator.
The purchase is not subject to the additional state sales and use tax because it is subject to the payment requirement
specified in Revenue and Taxation Code section 60502.2.
In the event the diesel fuel is not used in a manner which entitles me to an exemption from the additional state sales and
use tax, it is understood that I am required by the Sales and Use Tax Law to report and pay the additional sales tax
imposed by Revenue and Taxation Code section 6051.8 on the sales price of the diesel fuel to me, with applicable
interest, as if I were a retailer making a retail sale of the diesel fuel at the time the fuel is so used. This certificate is valid
until revoked in writing by the purchaser.
PURCHASER (company name)
ADDRESS (street, city, state, zip code)
PHONE NUMBER
SIGNATURE OF AUTHORIZED AGENT
DATE
TITLE (owner, partner, purchasing agent, etc.)
LICENSE/PERMIT NO. (if any) (Exempt bus operator, train operator, fuel registration)
CLEAR
PRINT