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 BOE-230-O Claim for 60% Exclusion from Tax on Purchase of Factory-built Housing
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 BOE-230-N Exemption Certificate for Qualified Sales and Purchases of Liquefied Petroleum Gas
1533.1 BOE-230-D Partial Exemption Certificate 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 BOE-230-P Printed Sales Messages (Delivery by Seller)
1541.5 BOE-230-Q Exemption Certificate Printed Sales Messages (Delivery by Mailing House as Agent for Purchaser)
1541.5 BOE-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 BOE-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 BOE-230-F California Resale Certificate, Sales by Auto Auctions and Auto Dismantlers
1587 BOE-230-T Exemption Certificate Animal Life, Feed, Drugs and Medicines (Sales of Feed for Both Food Animals and Non-Food Animals)
1587 BOE-230-U Exemption Certificate Animal Life, Drugs and Medicines (Sales of Drugs, Medicines, of Oxygen for Both Food Animals and Non-Food Animals)
1590 BOE-230-V Newspapers and Periodicals (Sales of Tangible Personal Property for Incorporation into a Newspaper or Periodical for Sale)
1590 BOE-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 BOE-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 BOE-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 BOE-230-Z Exemption Certificate Aircraft or Aircraft Parts
1594 BOE-230-A-1 Exemption Certificate Watercraft
1598 BOE-230-B-1 Exemption Certificate Motor Vehicle Fuel for Propelling Aircraft
1598 BOE-230-C-1 Certificate for the Exclusion of Sales and Use Tax on Federal Excise Taxes
1598 BOE-230-D-1 Certificate for the Exclusion of Sales and Use Tax on Federal Excise Taxes (Revenue and Taxation Code Section 6245.5)
1598 BOE-230-R-1 Exemption Certificate Train Operators, Off-Highway Use, or Bus Operators
1598.1 BOE-230-E Diesel Fuel Prepayment Exemption Certificate
1603 BOE-230-E-1 California Sales Tax Exemption Certificate Supporting Exemption Under Section 6359.1
1610 BOE-47 Certification of Exemption for Mobilehome Residence Purchase
1614 BOE-230-F-1 Certificate of Exemption Sales to the United States and Its Instrumentalities (Civilian Welfare Funds)
1620.1 BOE-837 Affidavit for Section 6388 or 6388.5 Exemption from California Sales and Use Tax
1621 BOE-230-G-1 Certificate A: California Sales Tax Exemption Certificate Supporting Bill of Lading
1621 BOE-230-H-1 Certificate B: California Blanket Sales Tax Exemption Certificate Supporting Bill of Lading
1621 BOE-230-I-1 Certificate C: California Sales Tax Exemption Certificate
1621 BOE-230-J-1 Certificate D: California Blanket Sales Tax Exemption Certificate Supporting Exempt Purchases Under Section 6357.5 – Air Common Carriers
1621 BOE-230-K-1 Certificate E: California Sales Tax Exemption Certificate Supporting Exempt Fuel Purchases Under Section 6385(c) – Water Carriers
1668 BOE-230 General Resale Certificate
1668 BOE-230-A Resale Certificate for Auto Body Repair and Painting Industry
1699 BOE-230-M-1 Certification of Permit – Concessionaires
1805 BOE-230-Q-1 Exemption Certificate Aircraft Common Carrier
1823.4 BOE-230-N-1 Place of Delivery of Tangible Personal Property
1823.5 BOE-230-O-1 Form of Declaration: Place of Delivery of Certain Vehicles, Aircraft, and Undocumented Vessels
1823.5 BOE-230-P-1 Form of Declaration: Place of Delivery of Commercial Vehicles
1825 BOE-230-Q-1 Exemption Certificate Aircraft Common Carrier

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