Alert from California Department of Tax and Fee Administration. Sales tax exemption certificates expire after five years. From January 1, 2017 through June 30, 2022 the state sales tax rate is reduced by 3.9375%. A resale certificate indicates the item was in good faith that the purchaser would resell the item and report tax on the final sale. How long are my California exemption certificates good for? The Department reviews each exemption certificate sixty (60) days before the current certificate expires. A sales tax exemption certificate can be used by businesses (or in some cases, individuals) who are making purchases that are exempt from the California sales tax. Sales Tax Calculator | Refer to publication 96-122, Nonprofit and Exempt Organizations – Purchases and Sales, for more information. Alternatively, you may be able to get a credit for sales tax paid to eBay directly from your state. To collect sales taxes in a state, you must complete a registration process for a state sales tax permit with that state. It is important to read the regulations to determine whether the sample exemption certificates apply to your transactions. SalesTaxHandbook is a free public resource site, and is not affiliated with the United States government or any Government agency, Sales Tax Handbooks By State | Its use is limited to use as a resale certificate subject to the provisions of Title 18, California Code of Regulations, Section 1668 (Sales and Use Tax Regulation 1668, Resale Certificate). It is the Purchaser’s responsibility to ensure the eligibility of the exemption being claimed. Claim for 60% Exclusion from Tax on Purchase of Factory-built Housing, Partial Exemption Certificate for Manufacturing, Research and Development Equipment, Construction Contracts – Partial Exemption Certificate for Manufacturing, Research and Development Equipment, Teleproduction or Other Postproduction Blanket Exemption, Teleproduction or Other Postproduction Partial Exemption, Exemption Certificate for Qualified Sales and Purchases of Liquefied Petroleum Gas, Partial Exemption Certificate Qualified Sales and Purchases of Farm Equipment and Machinery, Qualified Sales and Purchases of Diesel and Farm Equipment and Machinery, Qualified Sales and Purchases of Timber Harvesting Equipment and Machinery, Qualified Sales and Purchases of Racehorse Breeding Stock, Printed Sales Messages (Delivery by Seller), Exemption Certificate Printed Sales Messages (Delivery by Mailing House as Agent for Purchaser), Exemption Certificate Printed Sales Messages (Under Agency Agreement – Purchaser Provides Statement on all Purchase Orders for Envelopes of Other Printed Matter), 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), California Resale Certificate, Sales by Auto Auctions and Auto Dismantlers, Exemption Certificate Animal Life, Feed, Drugs and Medicines (Sales of Feed for Both Food Animals and Non-Food Animals), Exemption Certificate Animal Life, Drugs and Medicines (Sales of Drugs, Medicines, of Oxygen for Both Food Animals and Non-Food Animals), Newspapers and Periodicals (Sales of Tangible Personal Property for Incorporation into a Newspaper or Periodical for Sale), Newspapers and Periodicals (Sales of Tangible Personal Property which Becomes an Ingredient or Component Part of Newspapers or Periodicals that are Distributed Without Charge), 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)), 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), Exemption Certificate Aircraft or Aircraft Parts, Exemption Certificate Motor Vehicle Fuel for Propelling Aircraft, Certificate for the Exclusion of Sales and Use Tax on Federal Excise Taxes, Certificate for the Exclusion of Sales and Use Tax on Federal Excise Taxes (Revenue and Taxation Code Section 6245.5), Exemption Certificate Train Operators, Off-Highway Use, or Bus Operators, Diesel Fuel Prepayment Exemption Certificate, California Sales Tax Exemption Certificate Supporting Exemption Under Section 6359.1, Certification of Exemption for Mobilehome Residence Purchase, Certificate of Exemption Sales to the United States and Its Instrumentalities (Civilian Welfare Funds), Affidavit for Section 6388 or 6388.5 Exemption from California Sales and Use Tax, Certificate A: California Sales Tax Exemption Certificate Supporting Bill of Lading, Certificate B: California Blanket Sales Tax Exemption Certificate Supporting Bill of Lading, Certificate C: California Sales Tax Exemption Certificate, Certificate D: California Blanket Sales Tax Exemption Certificate Supporting Exempt Purchases Under Section 6357.5 – Air Common Carriers, Certificate E: California Sales Tax Exemption Certificate Supporting Exempt Fuel Purchases Under Section 6385(c) – Water Carriers, Resale Certificate for Auto Body Repair and Painting Industry, Certification of Permit – Concessionaires, Exemption Certificate Aircraft Common Carrier, Place of Delivery of Tangible Personal Property, Form of Declaration: Place of Delivery of Certain Vehicles, Aircraft, and Undocumented Vessels, Form of Declaration: Place of Delivery of Commercial Vehicles. A retailer is relieved from the liability for the sales or use tax subject to the partial exemption if they take a partial exemption certificate timely and in good faith, from a purchaser stating that the property will be used in a qualifying manner as provided under section 6356.5. Although most California laws dealing with tax exemption are patterned after the IRC, obtaining state exemption is a separate process from obtaining federal exemption. Instructions for completing Michigan Sales and Use Tax Certificate of Exemption (Form 3372) Purchasers may use this form to claim exemption from Michigan sales and use tax on qualified transactions. California Sales Tax Exemption Certificate Supporting Exemption Under Section 6359.1: CDTFA-230-E-1: Rev. This certificate is not valid as an exemption certificate. 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