California Department of Tax and Fee Administration - Certificate A - Sales Tax Exemption

Sep 19, 2026

This document serves as the official California Sales Tax Exemption Certificate, specifically designated as Form CDTFA-230-G-1. It is intended for common carriers authorized by the United States to purchase tangible personal property exempt from sales tax under Section 6385(a) of the California Revenue and Taxation Code. The form requires detailed information including the permit or certificate number of the carrier, the issuing agency, the origin and destination points of the shipment, and a description of the property. By signing this certificate, the purchaser confirms that the items acquired are for use in their authorized common carrier business and will not be utilized for other purposes prior to delivery at the specified out-of-state destination. This document provides a legal framework to ensure compliance with tax regulations regarding commercial transport operations within California.

LanguageEnglish

CategoryForms

FormatPDF

Pages1

AccessFree to download

Exemption Certificate Overview

Identification and Authorization

Shipping and Logistics Information

Certification and Signature

FAQs

Who is eligible to use this exemption certificate?

Common carriers that are lawfully authorized and permitted to operate under the laws of the United States are eligible to use this certificate for purchases exempt from sales tax.

What specific regulation governs this sales tax exemption?

This exemption is governed by Regulation 1621 of the California Revenue and Taxation Code, specifically under section 6385(a).

What are the responsibilities of the purchaser regarding the acquired property?

The purchaser must certify that the property will be shipped via their own facilities under a bill of lading to an out-of-state destination and will not be used for any other purpose prior to reaching that point.

Sep 19, 2026

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