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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. You can download a PDF of the California Partial Exemption Certificate for Manufacturing, Research and Development Equipment (Form BOE-230M) on this page. For other California sales tax exemption certificates, go here.
Purchases made for certain types of manufacturing and research and development are subject to a special sales and use tax rate of 3.3% as opposed to the general rate of 7.5%. The buyer is supposed to fill in this form, which the vendor is supposed to retain with him once it is filled.
Extracted from PDF file ca-boe-230m.pdf, last modified April 2014
SalesTaxHandbook has an additional five California sales tax certificates that you may need.
| Certificate Code | Certificate Name |
|---|---|
| 1 | Partial Sales Tax Exemption Certificate |
| 1 | General Sales Tax Resale Certificate |
| 1 | Teleproduction or Other Postproduction Blanket Exemption |
| 1 | Construction Contracts-Partial Exemption Certificate |
| 1 | Foreign Diplomat Exemption Affidavit |
View all 5 California Exemption Certificates
While we do our best to keep our list of California Sales Tax Exemption Certificates up to date and complete, we cannot be held liable for errors or omissions. Is the BOE-230M form on this page out-of-date or not working? Please let us know and we will fix it ASAP.
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