Form CDTFA-230-HB Partial Exemption Certificate - Zero-Emission Transit Bus - California

What Is Form CDTFA-230-HB?

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-230-HB?
A: Form CDTFA-230-HB is a Partial Exemption Certificate for Zero-Emission Transit Bus in California.

Q: What is a partial exemption certificate?
A: A partial exemption certificate is a document that allows certain purchases to be exempt from a portion of the sales and use tax.

Q: What is the purpose of Form CDTFA-230-HB?
A: The purpose of Form CDTFA-230-HB is to claim a partial exemption from sales and use tax for zero-emission transit buses in California.

Q: Who can use Form CDTFA-230-HB?
A: Transit agencies and other qualified purchasers of zero-emission transit buses in California can use Form CDTFA-230-HB.

Q: What is a zero-emission transit bus?
A: A zero-emission transit bus is a bus that operates solely on electricity or other alternative fuels with zero tailpipe emissions.

Q: What purchases are eligible for the partial exemption?
A: Purchases of zero-emission transit buses and related equipment, parts, and services are eligible for the partial exemption.

Q: How much of the sales and use tax is exempted?
A: The partial exemption allows for a 50% reduction of the sales and use tax.

Q: What documentation is required with Form CDTFA-230-HB?
A: Documentation such as invoices and purchase agreements must be provided with Form CDTFA-230-HB to support the claim for the partial exemption.

Q: How should Form CDTFA-230-HB be submitted?
A: Form CDTFA-230-HB should be completed and submitted to the CDTFA along with the supporting documentation.