Tax Guide for Manufacturing, and Research & Development, and Electric Power Equipment & Buildings Exemption
Resources
Need to know more? Follow the links below for more information about the topics covered in this guide, as well as other information you might find helpful:
Laws and Regulations
- Revenue and Taxation Code section 6377.1, Manufacturing and Research & Development Equipment
- Regulation 1525.4, Manufacturing, Research and Development, and Electric Power Equipment
- Regulation 1521, Construction Contractors
NAICS — North American Industry Classification System
The Census Bureau is the official US Government Authority that manages the NAICS Coding System. Go to their 2012 NAICS search tool to determine your NAICS code.
Partial Exemption Certificates
- CDTFA-230-M, Partial Exemption Certificate for Manufacturing, and Research & Development Equipment
- CDTFA-230-MC, Construction Contracts—Partial Exemption Certificate for Manufacturing, and Research & Development Equipment
Publications and Tax Guides
- Publication 541, Manufacturing and Research & Development Exemption
- Publication 9, Construction and Building Contractors
- Tax Guide for Construction Contractors (Español)
Notices
Additional Sources
- Assembly Bill 93, Economic development: taxation: credits, deductions, exemptions, and net operating losses. (2013-2014)
- Senate Bill 90, Economic development: taxation: credits: exemption. (2013-2014)
- Assembly Bill 398, California Global Warming Solutions Act of 2006: market-based compliance mechanisms: fire prevention fees: sales and use tax manufacturing exemption. (2017-2018)
- Assembly Bill 131, Taxation. (2017-2018)
Other Helpful Resources
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- Verify a Permit or License — You can use this application to verify a seller's permit, Cigarette and Tobacco product retailer license, eWaste account, or Underground Storage Tank Maintenance Fee Account.
- CDTFA Offices — A comprehensive listing of all CDTFA offices and contact information.
- Get it in Writing! — The Sales and Use Tax Law can be complex, and you are encouraged to put your tax questions in writing.
- Taxpayers' Rights Advocate (TRA) — The TRA Office helps taxpayers when they are unable to resolve a matter through normal channels, when they want information regarding procedures relating to a particular set of circumstances, or when there are apparent rights violations.
- Internal Revenue Service (IRS) Guide for Credit for Increasing Research Activities — An IRS guide that provides insight to claims for credit for increasing research activities.
- U.S. Energy Information Administration (USEIA) — statistical and other information developed by the USEIA, an agency within the U.S. Department of Energy