Form CDTFA-230-Y "Exemption Certificate Newspapers and Periodicals (Sale of Tangible Personal Property Which Becomes an Ingredient or Component Part of Newspapers or Periodicals That Are Distributed by Nonprofit Organizations)" - California

What Is Form CDTFA-230-Y?

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;
  • Fill out the form in our online filing application.

Download a fillable version of Form CDTFA-230-Y 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-Y "Exemption Certificate Newspapers and Periodicals (Sale of Tangible Personal Property Which Becomes an Ingredient or Component Part of Newspapers or Periodicals That Are Distributed by Nonprofit Organizations)" - California

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CDTFA-230-Y REV. 1 (12-17)
STATE OF CALIFORNIA
EXEMPTION CERTIFICATE
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
NEWSPAPERS AND PERIODICALS
(Sale of tangible personal property
which becomes an ingredient or component
part of newspapers or periodicals that are
distributed by nonprofit organizations)
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 nonprofit organizations in accordance with subdivision
(b)(5)(B)
of Regulation 1590.
NAME OF PURCHASER
ADDRESS OF PURCHASER (street, city, state, zip code)
I HEREBY CERTIFY:
Initial one of the following:
That the purchaser holds valid seller’s permit No.
issued pursuant to the Sales and Use Tax Law.
That the purchaser does not hold a seller’s 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 a nonprofit organization which 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 resold by the organization in the form of tangible personal property or will become a component part of a newspaper
or periodical distributed by the organization and both of the following apply:
Distribution will be to any member of the nonprofit organization in consideration, in whole or in part, of
(A)
payment of the organization’s membership fee.
The amount paid or incurred by the nonprofit organization for the cost of printing the newspaper or
(B)
periodical is less than 10 percent of the membership fee attributable to the period for which the
newspaper or periodical is distributed.
I understand that in the event any of such property is sold or used other than as specified above or used other than
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-Y REV. 1 (12-17)
STATE OF CALIFORNIA
EXEMPTION CERTIFICATE
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
NEWSPAPERS AND PERIODICALS
(Sale of tangible personal property
which becomes an ingredient or component
part of newspapers or periodicals that are
distributed by nonprofit organizations)
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 nonprofit organizations in accordance with subdivision
(b)(5)(B)
of Regulation 1590.
NAME OF PURCHASER
ADDRESS OF PURCHASER (street, city, state, zip code)
I HEREBY CERTIFY:
Initial one of the following:
That the purchaser holds valid seller’s permit No.
issued pursuant to the Sales and Use Tax Law.
That the purchaser does not hold a seller’s 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 a nonprofit organization which 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 resold by the organization in the form of tangible personal property or will become a component part of a newspaper
or periodical distributed by the organization and both of the following apply:
Distribution will be to any member of the nonprofit organization in consideration, in whole or in part, of
(A)
payment of the organization’s membership fee.
The amount paid or incurred by the nonprofit organization for the cost of printing the newspaper or
(B)
periodical is less than 10 percent of the membership fee attributable to the period for which the
newspaper or periodical is distributed.
I understand that in the event any of such property is sold or used other than as specified above or used other than
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