California Partial Exemption Certificate for Manufacturing, Research and Development Equipment
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.
Partial Exemption Certificate for Manufacturing, Research and Development Equipment
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Extracted from PDF file ca-boe-230m.pdf, last modified April 2014
More about the California Partial Exemption Certificate for Manufacturing, Research and Development Equipment
Other California Sales Tax Certificates:
SalesTaxHandbook has an additional five California sales tax certificates that you may need.
View all 5 California Exemption Certificates
SalesTaxHandbook Disclaimer:
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 Is the BOE-230M form on this page out-of-date or not working?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.