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The purchaser completes an Exemption Certificate with property details and purchaser identity information, while the seller completes a Statement of Delivery, with guidance on when notarization or supporting documents such as shipping records are required.",{"@graph":14,"@context":65},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/document/research-report/","Research & Report",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/document/cdtfa-146-res-exemption-certificate-and-statement-of-delivery-in-indian-country/308668/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/cdtfa-146-res-exemption-certificate-and-statement-of-delivery-in-indian-country/308668.png","ImageObject",300,407,{"name":42,"@type":43},"Emma Mercer","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-28","2026-09-20",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",8,{"@type":57,"mainEntity":58},"FAQPage",[59],{"name":60,"@type":61,"acceptedAnswer":62},"When is the Statement of Delivery completed, and what documentation may replace notarization?","Question",{"text":63,"@type":64},"The seller completes the Statement of Delivery when delivering by the seller’s own facilities to document delivery in Indian country. If delivery is made via common carrier or contract carrier, notarization for the statement is not required; the retailer should retain shipping documents showing delivery in Indian country and contract terms showing title passing in Indian country.","Answer","https://schema.org",{"og:url":32,"og:type":67,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":69,"canonical":32},"index,follow",{"doc_id":71,"site_id":7},308668,1790232726,{"code":4,"msg":74,"data":75},"success",[76,80,84,88,93,98,103,106,111,114,118],{"id":22,"doc_module":4,"doc_module_name":25,"category_name":77,"show_sort_weight":78,"slug":79},"Story & Novel",90,"story-novel",{"id":26,"doc_module":4,"doc_module_name":25,"category_name":81,"show_sort_weight":82,"slug":83},"Literature",80,"literature",{"id":33,"doc_module":4,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},"Exam",70,"exam",{"id":89,"doc_module":4,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},5,"Comic",60,"comic",{"id":94,"doc_module":4,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},6,"Technology",50,"technology",{"id":99,"doc_module":4,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},7,"Healthcare",40,"healthcare",{"id":55,"doc_module":4,"doc_module_name":25,"category_name":29,"show_sort_weight":104,"slug":105},30,"research-report",{"id":107,"doc_module":4,"doc_module_name":25,"category_name":108,"show_sort_weight":109,"slug":110},9,"Religion & Spirituality",20,"religion-spirituality",{"id":109,"doc_module":4,"doc_module_name":25,"category_name":112,"show_sort_weight":109,"slug":113},"World Cup","world-cup",{"id":115,"doc_module":4,"doc_module_name":25,"category_name":116,"show_sort_weight":115,"slug":117},10,"Lifestyle","lifestyle",{"id":119,"doc_module":4,"doc_module_name":25,"category_name":120,"show_sort_weight":89,"slug":121},19,"General","general",{"code":4,"msg":74,"data":123},{"doc_id":71,"user_id":124,"nickname":42,"user_avatar":125,"doc_module":4,"category_id":55,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":126,"file_id":127,"file_url":128,"file_type":129,"file_size":130,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":26,"language":131,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":132,"faqs":133,"seo_title":134,"seo_description":12,"update_tm":135,"read_time":89,"preview_page_count":4},962084925502,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","CDTFA-146-RES (FRONT) REV. 5 (4-20)  \nEXEMPTION CERTIFICATE AND  \nSTATEMENT OF DELIVERY IN INDIAN COUNTRY  \nSTATE OF CALIFORNIA CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION  \n\n| NOTE TO SELLER AND PURCHASER\u003Cbr>Sales tax does not apply when a retailer transfers ownership of merchandise (tangible personal property), including a vehicle, vessel, or aircraft to a Native American purchaser in Indian country, provided the Native American lives in Indian country. The Native American purchaser is not required to live on the specific reservation where ownership transfers.\u003Cbr>Retailers located outside Indian country may sell to Native American purchasers who request delivery in Indian country. For a sale to qualify asa transfer of title (ownership) in Indian country, both of the following conditions must be met:\u003Cbr>• The contract of sale or other sales agreement cannot transfer ownership of the item to the purchaser before it is delivered in Indian country; and\u003Cbr>• The purchaser or purchaser’s agent cannot take possession of the item before delivery in Indian country.\u003Cbr>In addition, the retailer generally must deliver the product by:\u003Cbr>• Using the retailer’s vehicle or other facilities of the retailer; or\u003Cbr>• By mail, common carrier (UPS, FedEx, etc.), or contract carrier (a shipping, trucking, or transport company) when both of the following requirements are met:\u003Cbr>o The contract of sale or sales invoice must include a statement specifically requiring delivery in Indian country (for example, FOB name of Native American reservation); and\u003Cbr>o The goods are in fact delivered to the purchaser in Indian country.\u003Cbr>When delivery does not take place as described above, ownership of the item being sold or purchased generally transfers to the purchaser outside Indian country. Note: This is a general description of transfers of ownership in Indian country. Specific rules may apply to certain types of sales and leases.\u003Cbr>This may be used to document that the sale was to a Native American purchaser residing in Indian country and/or to document that delivery occurred in Indian country. The section Exemption Certificate may be used to document that the property was sold to a Native American purchaser residing in Indian country. Completion of this section in full by a Native American purchaser will provide the retailer with sufficient documentation that the property was sold to a Native American residing in Indian country. Additional documentation showing transfer of ownership and delivery of the property to the Native American purchaser in Indian country must also be obtained. If the property is delivered by facilities of the retailer, proper completion of the Statement of Delivery and Notary Statement may serve as documentation that transfer of ownership and delivery of the property to a Native American purchaser occurred in Indian country. If the property is delivered via common carrier or contract carrier, completion of the Statement of Delivery and Notary Statement is not required. Instead, the retailer should retain a bill of lading or other documents showing delivery in Indian country along with a contract of sale or other sales agreement specifically showing title passing to the Native American purchaser in Indian country.\u003Cbr>For California sales and use tax purposes, a “Native American” is a person who is both of the following:\u003Cbr>• An individual of Native American descent; and\u003Cbr>• Eligible to receive services as a Native American from the United States Department of the Interior (Regulation 1616, subd. [d][2]) . |\n| --- |\n| EXEMPTION CERTIFICATE\u003Cbr>(to be completed by purchaser)\u003Cbr>When accepted in good faith, this exemption certificate may be used for the purchase of a vehicle, vessel, aircraft, or other tangible personal property. Please provide a complete description of the property purchased. If the property is a vehicle, vessel, or aircraft, please provide the year, make, model, and identification number of the vehicle,","cbCaiod8aLCDoQdo","https://ap.wps.com/l/cbCaiod8aLCDoQdo","pdf",73109,"English","# Exemption certificate instructions\n## Conditions for ownership transfer in Indian country\n## Purchaser completion requirements\n## Notice to purchaser and use tax rule\n# Statement of delivery\n## Seller delivery documentation and notarization guidance","[{\"question\":\"When is the Statement of Delivery completed, and what documentation may replace notarization?\",\"answer\":\"The seller completes the Statement of Delivery when delivering by the seller’s own facilities to document delivery in Indian country. If delivery is made via common carrier or contract carrier, notarization for the statement is not required; the retailer should retain shipping documents showing delivery in Indian country and contract terms showing title passing in Indian country.\"}]","CDTFA-146-RES - Exemption Certificate and Statement of Delivery in Indian Country | PDF",1789871415]