Form of Exemption Certificate for Claiming Exemption Under
Regulations 1805 and 1825.
(a)
Certificate Necessary to Support Exemption. All purchasers of tangible personal
property claiming exemption from Bradley-Burns local taxes under the provisions
of Regulation 1805 or from both Bradley-Burns local taxes and district
transactions (sales) and use taxes under Regulation 1825 should file with the
seller an exemption certificate in the form shown below. On and after July 1,
1972, for purposes of the Bradley-Burns local taxes, this exemption is limited
to 80 percent of the 1.25 percent local tax (i.e., 1%); and, on and after July
1, 2004, until the rate modifications in subdivision (a) of Revenue and
Taxation Code section 7203.1 cease to apply, this exemption is limited to 75
percent of the 1 percent local tax (i.e., .75%).
(b) Form of Certificate. Aircraft Common
Carrier. The following certificate may be used by a purchaser claiming
exemption under Regulation 1825 from district transactions (sales) and use
taxes, and/or claiming partial exemption under Regulation 1805 from
Bradley-Burns local taxes which: On or before June 30, 2004 is 1 percent; and,
on and after July 1, 2004, until the rate modifications in subdivision (a) of
Revenue and Taxation Code section 7203.1 cease to apply, is .75 percent:
"The purchaser hereby certifies that the purchaser is the
operator of aircraft as a common carrier of persons or property and that the
property purchased will be used or consumed principally outside the county in
which the sale is made and will be used or consumed directly and exclusively in
the use of such aircraft as a common carrier of persons or property for hire or
compensation under a certificate of public convenience and necessity issued
pursuant to the laws of (check which is applicable)
(1) the State of California
(2) the United States
(3) __________ (Insert the name of the
foreign government)
"The purchaser agrees that if the property is used in some
other manner or some other purpose, the purchaser will report and pay the tax
measured by the purchase price of the property.
"This certificate is given to claim: (check which is
applicable)
(1) Partial exemption from
Bradley-Burns local tax only which: On or before June 30, 2004 is 1 percent;
and, on and after July 1, 2004, until the rate modifications in subdivision (a)
of Revenue and Taxation Code section 7203.1 cease to apply, is .75
percent
(2) Exemption from district
tax only
(3) Both exemption from
district tax and partial exemption from Bradley-Burns local tax which: On or
before June 30, 2004 is 1 percent; and, on and after July 1, 2004, until the
rate modifications in subdivision (a) of Revenue and Taxation Code section
7203.1 cease to apply, is .75 percent.
"Description of property to be purchased __________
__________ __________ __________
Name of Seller __________ __________ Purchaser __________
__________ Address __________ __________ Dated __________"
Image
Notes
Cal. Code
Regs. Tit. 18, div. 2, ch. 4, art. 19,
Appendix
