Form CDTFA-146-CC Construction Contract Exemption Certificate and Statement of Delivery in Indian Country - California

What Is Form CDTFA-146-CC?

This is a legal form that was released by the California Department of Tax and Fee Administration - a government authority operating within California. As of today, no separate filing guidelines for the form are provided by the issuing department.

FAQ

Q: What is Form CDTFA-146-CC?
A: Form CDTFA-146-CC is a Construction Contract Exemption Certificate and Statement of Delivery in Indian Country form in California.

Q: What is the purpose of Form CDTFA-146-CC?
A: The purpose of Form CDTFA-146-CC is to claim an exemption from California sales and use tax for construction contracts and deliveries of tangible personal property in federally recognized Indian country.

Q: Who needs to use Form CDTFA-146-CC?
A: Contractors and vendors engaged in construction contracts or deliveries of tangible personal property in federally recognized Indian country in California need to use Form CDTFA-146-CC.

Q: What is the exemption claimed on Form CDTFA-146-CC?
A: The exemption claimed on Form CDTFA-146-CC is from California sales and use tax for construction contracts and deliveries of tangible personal property in Indian country.

Q: Are there any filing fees for Form CDTFA-146-CC?
A: No, there are no filing fees for Form CDTFA-146-CC.

Q: What supporting documents should be attached to Form CDTFA-146-CC?
A: Supporting documents such as contracts, invoices, and receipts should be attached to Form CDTFA-146-CC.

Q: When should I submit Form CDTFA-146-CC?
A: Form CDTFA-146-CC should be submitted before the construction contract or delivery of tangible personal property takes place.

Q: Are there any penalties for not submitting Form CDTFA-146-CC?
A: Failure to submit Form CDTFA-146-CC may result in the imposition of California sales and use tax on the construction contract or delivery of tangible personal property.