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 1521.4 Sample Certificate Claim for 60% Exclusion from Tax on Purchase of Factory-built Housing (Sample)
1525.4 BOE-230-M Partial Exemption Certificate for Manufacturing, Research and Development Equipment
1525.4 BOE-230-MC Construction Contracts - Partial Exemption Certificate for Manufacturing, Research and Development Equipment
1532 BOE-230-J Teleproduction or Other Postproduction Blanket Exemption
1532 BOE-230-K Teleproduction or Other Postproduction Partial Exemption
1533.1 BOE-230-D Qualified Sales and Purchases of Farm Equipment and Machinery
1533.2 BOE-230-G Qualified Sales and Purchases of Diesel and Farm Equipment and Machinery
1534 BOE-230-H Qualified Sales and Purchases of Timber Harvesting Equipment and Machinery
1535 BOE-230-I Qualified Sales and Purchases of Racehorse Breeding Stock
1541.5 1541.5 Sample Certificate Printed Sales Messages (Sample)
1566.1 BOE-230-F California Resale Certificate, Sales by Auto Auctions and Auto Dismantlers
1587 1587 Sample Certificate Animal Life, Feed, Drugs and Medicines (Sample)
1590 1590 Sample Certificate(s) Newspapers and Periodicals (Sample)
1593 1593 Sample Certificate Aircraft or Aircraft Parts Certificate (Sample)
1594 1594 Sample Certificate Watercraft Exemption Certificate (Sample)
1598 1598 Sample Certificate(s) Motor Vehicle and Aircraft Fuels
1598.1 BOE-230-E Diesel Fuel Prepayment Exemption Certificate (Sample)
1603 1603 Sample Certificate Air Carrier Engaged in Interstate or Foreign Commerce (Sample)
1610 BOE-47 Certification of Exemption for Mobilehome Residence Purchase
1614 1614 Sample Certificate Sales to the United States and its Instrumentalities (Sample)
1620.1 BOE-837 Affidavit for Section 6388 or 6388.5 Exemption from California Sales and Use Tax
1621 1621 Sample Certificate(s) California Sales Tax Exemption Certificate Supporting Bill of Lading (Sample)
1668 BOE-230 General Resale Certificate
1668 BOE-230-A Resale Certificate for Auto Body Repair and Painting Industry
1699 1699 Sample Certificate Certification of Permit – Concessionaires (Sample)
1699.5 1699.5 Sample Certificate Direct Payment Exemption Certificate (Sample)
1823.4 1823.4 Sample Certificate Place of Delivery of Tangible Personal Property Generally (Sample)
1823.5 1823.5 Sample Certificate(s) Place of Delivery of Certain Vehicles, Aircrafts and Undocumented Vessels
1825 1825 Sample Certificate Aircraft Common Carriers (Sample)

For links to all of the Sales & Use Tax Regulations, go to http://www.boe.ca.gov/sutax/staxregs.htm