Form CDTFA-230-C-2 "Exemption Certificate for Property Used in the Construction of a Qualified Facility" - California

What Is Form CDTFA-230-C-2?

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, 2019;
  • 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-C-2 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-C-2 "Exemption Certificate for Property Used in the Construction of a Qualified Facility" - California

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CDTFA-230-C-2 (2-19)
STATE OF CALIFORNIA
EXEMPTION CERTIFICATE FOR
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
PROPERTY USED IN THE CONSTRUCTION
OF A QUALIFIED FACILITY
Revenue and Taxation Code (R&TC) section 6369.7
From January 1, 2019, to December 31, 2024, the sale and use of building materials and supplies purchased by a qualifed person for
use by that qualifed person, in the construction of a qualifed facility, are exempt from sales and use tax.
I, hereby certify, that the tangible personal property described below and purchased from:
SELLER’S NAME
SELLER’S ADDRESS (street, city, state, ZIP code)
are building materials and supplies that will be used by me in the construction of a qualifed facility, meaning either:
• A medical facility, or a temporary residential facility for families of patients receiving care, including either or both inpatient and
outpatient care, at a medical facility, located on a United States military base located in California; or
• A United States Department of Veterans Affairs (USDVA) medical center, or a temporary residential facility for families of patients
receiving care, at or as part of a USDVA medical center, located in California.
Description of building materials and supplies purchased
1
If this is a specifc exemption certifcate, provide the purchase order or sales invoice number and a precise description of the property
being purchased. If you want this certifcate to be used as a blanket certifcate for future purchases, describe generally the type of
property you will be purchasing, and ask your vendor to keep this certifcate on fle.
I, as the undersigned purchaser, hereby certify that I am a qualifed person, meaning (please check the applicable box[es]):
I am a qualifed nonproft organization, meaning an organization exempt from taxation under section 501(c)(3) of the Internal
Revenue Code that constructs a qualifed facility as a gift to the United States Department of Defense (USDOD) pursuant to
section 2601 of Title 10 of the United States Code, or the USDVA pursuant to section 8301 of Title 38 of the United States Code.
I am a contractor, subcontractor, or builder working under contract with a qualifed nonproft organization to construct a qualifed
facility.
I understand that this exemption only applies to sales and purchases that occur after the date the USDOD, or the USDVA accepts the
offer of the qualifed nonproft organization to construct the qualifed facility and on or before the date the USDOD or the USDVA accepts
the qualifed facility.
I understand that by law, I am required to report and pay tax (calculated on the sales price of the property), with applicable interest, at the
time any of the property identifed above is used in a manner not qualifying for the exemption.
NAME OF PURCHASER
SIGNATURE OF PURCHASER, PURCHASER’S EMPLOYEE, OR AUTHORIZED REPRESENTATIVE
PRINTED NAME OF PERSON SIGNING
TITLE
ADDRESS OF PURCHASER
PERMIT NUMBER (if you are not required to hold a permit, explain why)
TELEPHONE NUMBER
EMAIL ADDRESS OF PERSON SIGNING
DATE
See RT&C section 6369.7, subdivision (b)(1), for a description for what is included and excluded from “building materials and supplies.”
1
CDTFA-230-C-2 (2-19)
STATE OF CALIFORNIA
EXEMPTION CERTIFICATE FOR
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
PROPERTY USED IN THE CONSTRUCTION
OF A QUALIFIED FACILITY
Revenue and Taxation Code (R&TC) section 6369.7
From January 1, 2019, to December 31, 2024, the sale and use of building materials and supplies purchased by a qualifed person for
use by that qualifed person, in the construction of a qualifed facility, are exempt from sales and use tax.
I, hereby certify, that the tangible personal property described below and purchased from:
SELLER’S NAME
SELLER’S ADDRESS (street, city, state, ZIP code)
are building materials and supplies that will be used by me in the construction of a qualifed facility, meaning either:
• A medical facility, or a temporary residential facility for families of patients receiving care, including either or both inpatient and
outpatient care, at a medical facility, located on a United States military base located in California; or
• A United States Department of Veterans Affairs (USDVA) medical center, or a temporary residential facility for families of patients
receiving care, at or as part of a USDVA medical center, located in California.
Description of building materials and supplies purchased
1
If this is a specifc exemption certifcate, provide the purchase order or sales invoice number and a precise description of the property
being purchased. If you want this certifcate to be used as a blanket certifcate for future purchases, describe generally the type of
property you will be purchasing, and ask your vendor to keep this certifcate on fle.
I, as the undersigned purchaser, hereby certify that I am a qualifed person, meaning (please check the applicable box[es]):
I am a qualifed nonproft organization, meaning an organization exempt from taxation under section 501(c)(3) of the Internal
Revenue Code that constructs a qualifed facility as a gift to the United States Department of Defense (USDOD) pursuant to
section 2601 of Title 10 of the United States Code, or the USDVA pursuant to section 8301 of Title 38 of the United States Code.
I am a contractor, subcontractor, or builder working under contract with a qualifed nonproft organization to construct a qualifed
facility.
I understand that this exemption only applies to sales and purchases that occur after the date the USDOD, or the USDVA accepts the
offer of the qualifed nonproft organization to construct the qualifed facility and on or before the date the USDOD or the USDVA accepts
the qualifed facility.
I understand that by law, I am required to report and pay tax (calculated on the sales price of the property), with applicable interest, at the
time any of the property identifed above is used in a manner not qualifying for the exemption.
NAME OF PURCHASER
SIGNATURE OF PURCHASER, PURCHASER’S EMPLOYEE, OR AUTHORIZED REPRESENTATIVE
PRINTED NAME OF PERSON SIGNING
TITLE
ADDRESS OF PURCHASER
PERMIT NUMBER (if you are not required to hold a permit, explain why)
TELEPHONE NUMBER
EMAIL ADDRESS OF PERSON SIGNING
DATE
See RT&C section 6369.7, subdivision (b)(1), for a description for what is included and excluded from “building materials and supplies.”
1