Get Liquefied Petroleum Gas - Board Of Equalization - State Of California

Some customers are exempt from paying sales tax under California law. Examples include government agencies, some nonprofit organizations, and merchants purchasing goods for resale. Sellers are required to collect a valid exemption or resale certificate from buyers to validate each exempt transaction.

A person that assists a qualified person must provide physical aid or assistance in the actual producing and harvesting of agricultural products owned by the qualified person and not merely provide aid in administrative, managerial, or marketing activities.

California, like every other state, offers property tax breaks for agricultural land. Specifically, farmers are able to take 20 to 75 percent off their property tax bill if they agree not to develop their land for ten years and do so with at least 100 acres.

The California Department of Tax and Fee Administration, or CDTFA, is now responsible for administering many of the taxes formerly handled by the BOE, including sales and use, fuel and cigarette taxes.

Purchases of farm equipment and machinery (including repair and replacement parts) for use by a qualified person and primarily used in producing and harvesting agricultural products, are subject to a partial exemption from tax.

The CA State Board of Equalization (BOE) is a powerful agency with a complex and important role in California's tax system. With its broad authority over sales and use taxes, property taxes, and other taxes and fees, the BOE plays a critical role in ensuring that California's tax system is fair and effective.

The BOE is responsible for assessing property owned or used by railroads and privately- held public utilities, and for ensuring statewide uniformity in the assessment of properties by the 58 county assessors.

Summary. A sales tax exemption certificate allows a buyer to make tax-free purchases. The purchaser must provide the seller with a completed exemption certificate. Items covered by the exemption certificate are then exempt from sales and use tax. The seller keeps the exemption certificate.