Form CDTFA-230-K "Partial Exemption Certificate Qualified Sales and Purchases of Teleproduction or Other Postproduction Service Equipment" - California

What Is Form CDTFA-230-K?

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 August 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-K 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-K "Partial Exemption Certificate Qualified Sales and Purchases of Teleproduction or Other Postproduction Service Equipment" - California

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CDTFA-230-K REV. 3 (8-17)
STATE OF CALIFORNIA
PARTIAL EXEMPTION CERTIFICATE
CALIFORNIA DEPARTMENT OF
QUALIFIED SALES AND PURCHASES OF
TAX AND FEE ADMINISTRATION
TELEPRODUCTION OR OTHER POSTPRODUCTION
SERVICE EQUIPMENT
Regulation 1532
Note: This is a partial exemption from sales and use tax at the rate of 5.00% effective January 1, 2017, 5.25% from
January 1, 2016 to December 31, 2016, 5.50% from January 1, 2013 to December 31, 2015, 5.25% from July 1, 2011 to
December 31, 2012, 6.25% from April 1, 2009 to June 30, 2011, 5.25% from July 1, 2004 to March 31, 2009, 5% from
January 1, 2002 to June 30, 2004, 4.75% from January 1, 2001 to December 31, 2001, and 5% from January 1, 1999
to December 31, 2000. You are not relieved from your obligations for the local and district taxes on this transaction.
This partial exemption also does not apply to any tax levied pursuant to sections 6051.2 and 6201.2 of the Revenue
and Taxation Code, or pursuant to section 35 of article XIII of the California Constitution. The exemption is specific to
these transactions only and may not be construed to exempt other transactions. This exemption also applies to lease
payments made on or after January 1, 1999, notwithstanding the fact that the lease agreement was entered into prior
to January 1, 1999. This certificate may not be used to purchase certain property such as, furniture, inventory, meals,
vehicles, equipment used to store products or real property.
SELLER’S NAME
SELLER’S ADDRESS (street, city, state, zip code)
DESCRIPTION OF
PURCHASE ORDER
DATE OF
SALES PRICE/
PROPERTY PURCHASED
NUMBER
PURCHASE ORDER
RENTALS PAYABLE
OR LEASED*
I hereby certify that I am a qualified person primarily engaged in teleproduction or other postproduction services as described in
Regulation 1532 and that the property listed above will be used primarily in teleproduction or other postproduction services or to
maintain, repair, measure or test any such property. I understand that if such property is used outside the State of California or
leased to a non-qualified person in the aggregate for more than one half of the one year period following the date of purchase or
lease, or if such property is converted for use in a manner not qualifying for the exemption, that I am required by the Revenue and
Taxation Code to report and pay the state sales/use tax measured by the sales price of the property to/by me.
PRINT NAME
TITLE
COMPANY NAME
*
SIGNATURE
DATE
PERMIT NUMBER (if applicable)
ADDRESS
CITY
STATE, ZIP
Seller must retain a copy of this exemption certificate to support a deduction taken on his or her return.
*
A seller’s permit is required to be held by any person engaged in the business of selling tangible personal property in California. Certain lessors must also
hold a seller’s permit. If you are not required to hold a seller’s permit because you make no sales or leases of tangible personal property in California, please
enter “not applicable.”
PRINT
CLEAR
CDTFA-230-K REV. 3 (8-17)
STATE OF CALIFORNIA
PARTIAL EXEMPTION CERTIFICATE
CALIFORNIA DEPARTMENT OF
QUALIFIED SALES AND PURCHASES OF
TAX AND FEE ADMINISTRATION
TELEPRODUCTION OR OTHER POSTPRODUCTION
SERVICE EQUIPMENT
Regulation 1532
Note: This is a partial exemption from sales and use tax at the rate of 5.00% effective January 1, 2017, 5.25% from
January 1, 2016 to December 31, 2016, 5.50% from January 1, 2013 to December 31, 2015, 5.25% from July 1, 2011 to
December 31, 2012, 6.25% from April 1, 2009 to June 30, 2011, 5.25% from July 1, 2004 to March 31, 2009, 5% from
January 1, 2002 to June 30, 2004, 4.75% from January 1, 2001 to December 31, 2001, and 5% from January 1, 1999
to December 31, 2000. You are not relieved from your obligations for the local and district taxes on this transaction.
This partial exemption also does not apply to any tax levied pursuant to sections 6051.2 and 6201.2 of the Revenue
and Taxation Code, or pursuant to section 35 of article XIII of the California Constitution. The exemption is specific to
these transactions only and may not be construed to exempt other transactions. This exemption also applies to lease
payments made on or after January 1, 1999, notwithstanding the fact that the lease agreement was entered into prior
to January 1, 1999. This certificate may not be used to purchase certain property such as, furniture, inventory, meals,
vehicles, equipment used to store products or real property.
SELLER’S NAME
SELLER’S ADDRESS (street, city, state, zip code)
DESCRIPTION OF
PURCHASE ORDER
DATE OF
SALES PRICE/
PROPERTY PURCHASED
NUMBER
PURCHASE ORDER
RENTALS PAYABLE
OR LEASED*
I hereby certify that I am a qualified person primarily engaged in teleproduction or other postproduction services as described in
Regulation 1532 and that the property listed above will be used primarily in teleproduction or other postproduction services or to
maintain, repair, measure or test any such property. I understand that if such property is used outside the State of California or
leased to a non-qualified person in the aggregate for more than one half of the one year period following the date of purchase or
lease, or if such property is converted for use in a manner not qualifying for the exemption, that I am required by the Revenue and
Taxation Code to report and pay the state sales/use tax measured by the sales price of the property to/by me.
PRINT NAME
TITLE
COMPANY NAME
*
SIGNATURE
DATE
PERMIT NUMBER (if applicable)
ADDRESS
CITY
STATE, ZIP
Seller must retain a copy of this exemption certificate to support a deduction taken on his or her return.
*
A seller’s permit is required to be held by any person engaged in the business of selling tangible personal property in California. Certain lessors must also
hold a seller’s permit. If you are not required to hold a seller’s permit because you make no sales or leases of tangible personal property in California, please
enter “not applicable.”
PRINT
CLEAR