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BOE-230-C (9-01) STATE OF CALIFORNIA EXEMPTION CERTIFICATE FOR QUALIFIED SALES AND PURCHASES OF LIQUEFIED PETROLEUM GAS BOARD OF EQUALIZATION (Please note: This certificate is a draft and may appear.

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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.

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.

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.

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 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.

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.

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.

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.

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© Copyright 1997-2025
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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
Industries
Forms in Spanish
Localized Forms
State-specific Forms
Forms Kit
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232