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This version of the form is not currently in use and is provided for reference only. Download this version of
Form CDTFA-230-MC
for the current year.
Form CDTFA-230-MC Construction Contracts - Partial Exemption Certificate for Manufacturing, Research and Development Equipment - California
What Is Form CDTFA-230-MC?
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 the Form CDTFA-230-MC?
A: Form CDTFA-230-MC is a partial exemption certificate used in California for construction contracts related to manufacturing, research, and development equipment.
Q: What is a partial exemption certificate?
A: A partial exemption certificate is a document that allows for a reduced tax rate or exemption on certain types of transactions.
Q: What is the purpose of Form CDTFA-230-MC?
A: The purpose of Form CDTFA-230-MC is to certify that a construction contract is eligible for a partial exemption on sales and use tax when it involves manufacturing, research, and development equipment in California.
Q: Who should use Form CDTFA-230-MC?
A: Contractors or subcontractors who are engaged in construction contracts related to manufacturing, research, and development equipment in California should use Form CDTFA-230-MC.
Q: What is the benefit of using Form CDTFA-230-MC?
A: Using Form CDTFA-230-MC allows contractors and subcontractors to claim a partial exemption on sales and use tax for qualifying construction contracts involving manufacturing, research, and development equipment.
Q: Are there any eligibility requirements to use Form CDTFA-230-MC?
A: Yes, there are specific eligibility requirements that must be met in order to use Form CDTFA-230-MC. These requirements are outlined in the instructions accompanying the form.
Q: Can Form CDTFA-230-MC be used for other types of construction contracts?
A: No, Form CDTFA-230-MC is specifically designed for construction contracts related to manufacturing, research, and development equipment in California.
Q: Is there a fee to submit Form CDTFA-230-MC?
A: No, there is no fee to submit Form CDTFA-230-MC. It is a certificate used to claim a partial exemption on sales and use tax, not a financial transaction.
Q: How long is Form CDTFA-230-MC valid?
A: Form CDTFA-230-MC is valid until it is either revoked or superseded by the California Department of Tax and Fee Administration.
Form Details:
- Released on February 1, 2018;
- The latest edition provided by the California Department of Tax and Fee Administration;
- Easy to use and ready to print;
- Quick to customize;
- Compatible with most PDF-viewing applications;
- Fill out the form in our online filing application.
Download a fillable version of Form CDTFA-230-MC by clicking the link below or browse more documents and templates provided by the California Department of Tax and Fee Administration.
Download Form CDTFA-230-MC Construction Contracts - Partial Exemption Certificate for Manufacturing, Research and Development Equipment - California
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