Watch our short Youtube video on when Livestock Buildings are tax exempt
Animals, Feed, and Related Supplies
Permits
Feed Sellers
Food Animals
Non-Food Animals
Feed Sales
Feed - Definition
Feed for Non-Food Animals
Exemption Certificate
Drugs and Medicine
Drugs and Medicine - Taxability
Oxygen
Drugs & Medicine – Exemption Documentation
Veterinarians
Bedding & Litter
Boarding & Training Facilities
Boarding & Training Facilities – Flat Fee
Boarding & Training Facilities – Itemized Charges
Farm Supplies
Seed
Plants
Fertilizer
Fertilizer - Manure
Fertilizer Sales
Non-Taxable Fertilizer Sales
Packaged Soil Amendments
Pesticides and Insecticides
Earthworms & Beneficial Insects
LPG
LPG – Household Use
LPG – Agricultural Use
LPG – Agricultural Use – Qualified Buyer
Farm Equipment & Machinery
Partial Tax Exemption
Agricultural Production & Harvesting
Agricultural Production & Harvesting - % Use
Farm Equipment & Machinery - Definition
Livestock & Horticultural Buildings
Livestock Buildings
Horticultural Buildings
Vehicles
Other Qualifying Vehicles
Leases of Equipment and Machinery
Mobile Transportation Equipment
Partial Exemption Certificate
Purchases from Out-of-State
Use Tax Payment – California Seller’s Permit
Use Tax Payment – Qualified Purchaser
Use Tax Payment – Income Tax Return
Use Tax Payment – Consumer Use Tax Return
Use Tax Payment – Vehicles, Vessels, & Aircraft
Use Tax Payment – One-Time Purchases
Partially Exempt Vehicles
California Tire Fee
Tax Refund or Clearance
Diesel
Diesel Partial Exemption Calculation
Diesel Exemption Requirements
Diesel Types
Diesel Exemption – Qualifying Activities
Diesel Exemption – Farming
Diesel Exemption – Farming Examples
Diesel Exemption – Farmer Owned Businesses
Diesel Exemption – Farmer Owned Businesses - Example
Diesel Exemption – Food Processing
Diesel Exemption – Contract Hauling
Diesel Partial Exemption Certificate
Diesel Blanket Partial Exemption
Diesel Blanket Partial Exemption - Example
Exemption Certificates
Exemption Certificates - Basics
Exemption Certificates – Caution for Buyers
Exemption Certificates – Caution for Retailers
Vehicles Considered Equipment & Machinery
SIC Codes
SIC Codes – LPG & Equipment Exemption
SIC Major Group 01 - Crops
SIC Major Group 02 - Livestock
SIC Major Group 07 – Agricultural Services
SIC Codes – Food Processors
SIC Major Group 20 - Food & Kindred Products
California Sales Tax Exemptions for Farming
This course gives a detailed overview of the various sales tax exemptions available to farms in California. It also covers basic sales tax concepts which form the foundation of accurate filing and compliance. The specific topics covered have been listed below.
The intended audience for this course are farms, their bookkeeper or CPA, and their suppliers. There is no prior knowledge pre-requisite as the course defines all the necessary basic concepts. After successful completion, the course taker would be in a better position to handle taxability of various sales and purchase transactions they encounter in their daily work.
The content has been adopted from resources published by the California Department of Tax & Fee Administration (CDTFA). It is presented for educational purposes only and not meant to construe legal or tax advice.
Topics covered:
Length: 2 hr 25 min
Price: $95
The course can be bought from the popular content platform Patreon. The purchase button below will take you directly to the course page on Patreon.
Read our short blog here on claiming the partial exemption when buying a qualifying vehicle from another farmer.
Learn about SE and OHV plates