Cal. Code Regs. Tit. 18, div. 2, ch. 4, art. 11, Appendix
CERTIFICATE A
CALIFORNIA SALES TAX EXEMPTION CERTIFICATE SUPPORTING BILL OF LADING
Sales of tangible personal property free from sales tax under Section 6385(a) of the California Revenue and Taxation Code.
This is to certify, that the XYZ Company, the purchaser of the tangible personal property described herein, is a common carrier lawfully authorized and permitted to operate as such under the laws of the United States, having been issued (here insert permit or certificate number) by the (here insert name of agency issuing certificate or permit), that the personal property purchased exempt from sales tax reimbursement is to be shipped by the seller via the purchasing carrier's facilities under a bill of lading from (here insert point of origin) to (here insert point of destination), the out-of-state destination, for use by the XYZ Company in the conduct of its business as a common carrier, and that the XYZ Company is legally authorized to transport cargo under the aforementioned common carrier rights over the routes in or through this state by which it will transport the personal property.
This is also to certify that the property purchased will not be used to carry a payload or for any other purpose prior to its delivery at the destination point.
Description of property to be purchased:
___________________________
___________________________
| Purchaser ___________________________ | |
| By ___________________________ | |
| Address ___________________________ | |
| Date ___________________________ |
CERTIFICATE B
CALIFORNIA BLANKET SALES TAX EXEMPTION CERTIFICATE SUPPORTING BILL OF LADING
Sales of tangible personal property free from sales tax under Section 6385(a) of the California Revenue and Taxation Code.
____________________________________________________________
(Name of Purchaser)
____________________________________________________________
(Address of Purchaser)
This is to certify that the above named company is a common carrier lawfully authorized and permitted to operate as such under the laws of the United States; that the personal property for use in the conduct of our business as a common carrier to be purchased from __________(Name of Vendor) is to be shipped by the seller via our facilities under a bill of lading to an out-of-state destination using routes in or through the State of California over which we are legally authorized to transport cargo; that any property purchased from you for which a bill of lading is issued showing
____________________________________________________________
(Name of Vendor)
as shipper and showing an out-of-state destination will not be used to carry a payload or for any other purpose prior to its delivery at the destination point shown on the bill of lading.
In the event any of the property purchased is used for any purpose prior to its delivery at the out-of-state destination, it is understood that the purchaser is required by the Sales and Use Tax Law to report and pay tax, measured by the purchase price of such property.
Description of property to be purchased:
___________________________
___________________________
___________________________
| Purchaser ___________________________ | |
| By ___________________________ | |
| Address ___________________________ | |
| Date ___________________________ |
CERTIFICATE C
CALIFORNIA SALES TAX EXEMPTION CERTIFICATE
Sales of tangible personal property to a foreign air carrier free from sales tax under Section 6385(b) of the California Revenue and Taxation Code.
This is to certify that the purchaser of tangible personal property described herein is a foreign air carrier as that term was defined in Section 1301 of Title 49 of the United States Code on January 1, 1980, and that the sale of tangible personal property to the purchaser is exempt from California state and local sales tax. The tangible personal property shall be or has been transported by the purchaser's facilities to a foreign destination for use by the purchaser in the conduct of its business as a common carrier by air of persons or property.
In the event any of such property is used for any purpose other than that specified in the certificate, it is understood that the purchaser is required by the Sales and Use Tax Law to report and pay tax, measured by the purchase price of such property.
Description of property to be purchased:
___________________________
___________________________
| Purchaser ___________________________ | |
| By ___________________________ | |
| Address ___________________________ | |
| Date ___________________________ |
CERTIFICATE D
CALIFORNIA BLANKET SALES TAX EXEMPTION CERTIFICATE SUPPORTING EXEMPT PURCHASES UNDER SECTION 6357.5 - AIR COMMON CARRIERS
Sales of aviation fuel or petroleum products to an air common carrier (including a foreign air carrier) free of sales tax under Section 6357.5 of the California Revenue and Taxation Code.
___________________________
1. Purchasing Common Carrier:
___________________________
2. Fuel Exemption Registration No. or Seller's Permit No. of Purchaser:
___________________________
3. Flight No.:
___________________________
4. Final Destination:
___________________________
5. Airport Where Loaded:
___________________________
6. Description of Property Purchased:
___________________________
___________________________
7. Retailer:
The undersigned certifies that the purchaser of the tangible personal property described above is an air common carrier or foreign air carrier lawfully operating as such, and that the aviation fuel or other petroleum product described above which is purchased exempt from sales tax is to be consumed on a flight to a foreign destination or shipped to a foreign destination for use by said Company in the conduct of its business as an air common carrier, and that the undersigned purchasing carrier is lawfully engaged in transporting persons or cargo as an air common carrier or foreign air carrier operating under authority of the Federal Aviation Administration.
In the event any of such property is used for any purpose other than that specified in this certificate, it is understood that the purchaser is required by the Sales and Use Tax Law to report and pay tax, measured by the purchase price of such property. To qualify for the exemption a common carrier who is not otherwise required to hold a valid seller's permit must register with the Board and obtain a fuel exemption number no later than 45 days after taking the fuel on board.
This certificate will remain valid and in effect until revoked by the purchaser in writing. However, this certificate will not be valid for sales of fuel or other petroleum products loaded onto flights of which the seller is aware the final destination is not a foreign destination.
Purchaser: ________________________________________________________________________________(Company Name)
Signed By: ____________________________________________________________(Signature of Authorized Agent) Date: ____________________
Title: ________________________________________________________________________________(Owner, Partner, Purchasing Agent, etc.)
Cal. Code Regs. Tit. 18, div. 2, ch. 4, art. 11, Appendix