Certificates Used in Sales & Use Tax Regulations
Many regulations include examples of exemption certificates that a purchaser might issue to a seller. This page includes links to the sample exemption certificates that are included in regulations and to the regulations themselves. It is important to read the regulations to determine whether the sample exemption certificates apply to your transactions.
| Regulation | Form/Certificate | Title |
|---|---|---|
| 1521.4 | CDTFA-230-O | Claim for 60% Exclusion from Tax on Purchase of Factory-built Housing |
| 1525.4 | CDTFA-230-M | Partial Exemption Certificate for Manufacturing, Research and Development Equipment |
| 1525.4 | CDTFA-230-MC | Construction Contracts – Partial Exemption Certificate for Manufacturing, Research and Development Equipment |
| 1532 | CDTFA-230-J | Teleproduction or Other Postproduction Blanket Exemption |
| 1532 | CDTFA-230-K | Teleproduction or Other Postproduction Partial Exemption |
| 1533 | CDTFA-230-N | Exemption Certificate for Qualified Sales and Purchases of Liquefied Petroleum Gas |
| 1533.1 | CDTFA-230-D | Partial Exemption Certificate Qualified Sales and Purchases of Farm Equipment and Machinery |
| 1533.2 | CDTFA-230-G | Qualified Sales and Purchases of Diesel and Farm Equipment and Machinery |
| 1534 | CDTFA-230-H | Qualified Sales and Purchases of Timber Harvesting Equipment and Machinery |
| 1535 | CDTFA-230-I | Qualified Sales and Purchases of Racehorse Breeding Stock |
| 1541.5 | CDTFA-230-P | Printed Sales Messages (Delivery by Seller) |
| 1541.5 | CDTFA-230-Q | Exemption Certificate Printed Sales Messages (Delivery by Mailing House as Agent for Purchaser) |
| 1541.5 | CDTFA-230-R | Exemption Certificate Printed Sales Messages (Under Agency Agreement – Purchaser Provides Statement on all Purchase Orders for Envelopes of Other Printed Matter) |
| 1541.5 | CDTFA-230-S | Exemption Certificate Printed Sales Messages (Purchaser Provides Statement for all Purchases of Printed Matter Which Becomes Incorporated by the Seller into the Printed Sales Messages Sold) |
| 1566.1 | CDTFA-230-F | California Resale Certificate, Sales by Auto Auctions and Auto Dismantlers |
| 1587 | CDTFA-230-T | Exemption Certificate Animal Life, Feed, Drugs and Medicines (Sales of Feed for Both Food Animals and Non-Food Animals) |
| 1587 | CDTFA-230-U | Exemption Certificate Animal Life, Drugs and Medicines (Sales of Drugs, Medicines, of Oxygen for Both Food Animals and Non-Food Animals) |
| 1590 | CDTFA-230-V | Newspapers and Periodicals (Sales of Tangible Personal Property for Incorporation into a Newspaper or Periodical for Sale) |
| 1590 | CDTFA-230-W | Newspapers and Periodicals (Sales of Tangible Personal Property which Becomes an Ingredient or Component Part of Newspapers or Periodicals that are Distributed Without Charge) |
| 1590 | CDTFA-230-X | Newspapers and Periodicals (Sales of Tangible Personal Property that Becomes an Ingredient or Component of Newspapers or Periodicals Distributed by Organizations Which Qualify for Tax Exempt Status Under Internal Revenue Code Section 501(c)(3)) |
| 1590 | CDTFA-230-Y | 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) |
| 1593 | CDTFA-230-Z | Exemption Certificate Aircraft or Aircraft Parts |
| 1594 | CDTFA-230-A-1 | Exemption Certificate Watercraft |
| 1598 | CDTFA-230-B-1 | Exemption Certificate Motor Vehicle Fuel for Propelling Aircraft |
| 1598 | CDTFA-230-C-1 | Certificate for the Exclusion of Sales and Use Tax on Federal Excise Taxes |
| 1598 | CDTFA-230-D-1 | Certificate for the Exclusion of Sales and Use Tax on Federal Excise Taxes (Revenue and Taxation Code Section 6245.5) |
| 1598 | CDTFA-230-R-1 | Exemption Certificate Train Operators, Off-Highway Use, or Bus Operators |
| 1598.1 | CDTFA-230-E | Diesel Fuel Prepayment Exemption Certificate |
| 1603 | CDTFA-230-E-1 | California Sales Tax Exemption Certificate Supporting Exemption Under Section 6359.1 |
| 1610 | CDTFA-47 | Certification of Exemption for Mobilehome Residence Purchase |
| 1614 | CDTFA-230-F-1 | Certificate of Exemption Sales to the United States and Its Instrumentalities (Civilian Welfare Funds) |
| 1620.1 | CDTFA-837 | Affidavit for Section 6388 or 6388.5 Exemption from California Sales and Use Tax |
| 1621 | CDTFA-230-G-1 | Certificate A: California Sales Tax Exemption Certificate Supporting Bill of Lading |
| 1621 | CDTFA-230-H-1 | Certificate B: California Blanket Sales Tax Exemption Certificate Supporting Bill of Lading |
| 1621 | CDTFA-230-I-1 | Certificate C: California Sales Tax Exemption Certificate |
| 1621 | CDTFA-230-J-1 | Certificate D: California Blanket Sales Tax Exemption Certificate Supporting Exempt Purchases Under Section 6357.5 – Air Common Carriers |
| 1621 | CDTFA-230-K-1 | Certificate E: California Sales Tax Exemption Certificate Supporting Exempt Fuel Purchases Under Section 6385(c) – Water Carriers |
| 1668 | CDTFA-230 | General Resale Certificate |
| 1668 | CDTFA-230-A | Resale Certificate for Auto Body Repair and Painting Industry |
| 1699 | CDTFA-230-M-1 | Certification of Permit – Concessionaires |
| 1805 | CDTFA-230-Q-1 | Exemption Certificate Aircraft Common Carrier |
| 1823.4 | CDTFA-230-N-1 | Place of Delivery of Tangible Personal Property |
| 1823.5 | CDTFA-230-O-1 | Form of Declaration: Place of Delivery of Certain Vehicles, Aircraft, and Undocumented Vessels |
| 1823.5 | CDTFA-230-P-1 | Form of Declaration: Place of Delivery of Commercial Vehicles |
| 1825 | CDTFA-230-Q-1 | Exemption Certificate Aircraft Common Carrier |