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It serves as a formal declaration for foreign air carriers to claim sales tax exemptions on purchases of tangible personal property under Section 6385(b) of the Revenue and Taxation Code. The form outlines legal obligations, requiring purchasers to certify that property is transported to foreign destinations for business use as a common carrier, while stipulating tax liability if property is used otherwise. It includes designated fields for property description, purchaser information, signature, and contact details to ensure compliance with California Regulation 1621. This template is essential for air carriers operating within the state to manage their tax-exempt status accurately and transparently according to state regulations.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/california-sales-tax-exemption-certificate-cdtfa-230-i-1/304670/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/california-sales-tax-exemption-certificate-cdtfa-230-i-1/304670.png","ImageObject",442,249,{"name":88,"@type":89},"Valentina","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-30","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",8,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"Who is eligible to use this exemption certificate?","Question",{"text":109,"@type":110},"The certificate is intended for foreign air carriers, as defined in section 1301 of Title 49 of the United States Code, purchasing tangible personal property for use in their business as a common carrier.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"What happens if the purchased property is used for a different purpose?",{"text":114,"@type":110},"If the property is used for any purpose other than transportation to a foreign destination for common carrier business, the purchaser is required to report and pay the appropriate sales and use tax based on the purchase price.",{"name":116,"@type":107,"acceptedAnswer":117},"Which government agency issues this certificate?",{"text":118,"@type":110},"This certificate is issued by the California Department of Tax and Fee Administration (CDTFA).","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},304670,1789815900,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":9,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":126,"read_time":4},13056703020460,"https://ap-avatar.wpscdn.com/avatar/be000253dac470eee5d?_k=1778207105932848923","CDTFA-230-I-1 REV. 1 (12-17) STATE OF CALIFORNIA  \nCERTIFICATE C CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION  \nCALIFORNIA SALES TAX  \nEXEMPTION CERTIFICATE  \nRegulation 1621  \nSales of tangible personal property to a foreign air carrier free from sales tax under section 6385(b) of the California  \nRevenue and Taxation Code.  \nThis is to certify that the purchaser of tangible personal property described herein is a foreign air carrier as that term was defined in section 1301 of Title 49 of the United States Code on January 1, 1980, and that the sale of tangible personal property to the purchaser is exempt from California state and local sales tax. The tangible personal property shall be or has been transported by the purchaser's facilities to a foreign destination for use by the purchaser in the conduct of its business as a common carrier by air of persons or property.  \nIn the event any of such property is used for any purpose other than that specified in the certificate, it is understood that the purchaser is required by the Sales and Use Tax Law to report and pay tax, measured by the purchase price of such  \nproperty.  \nDescription of property to be purchased:  \nPURCHASER  \nSIGNATURE  \n\n| ADDRESS (street, city, state, zip code) | DATE |\n| --- | --- |","cbCaip1SAYummucd","https://ap.wps.com/l/cbCaip1SAYummucd","pdf",115825,"English","# Exemption Certificate Overview\n## Legal Basis and Requirements\n## Purchaser Declaration and Liability\n## Certification Details","[{\"question\":\"Who is eligible to use this exemption certificate?\",\"answer\":\"The certificate is intended for foreign air carriers, as defined in section 1301 of Title 49 of the United States Code, purchasing tangible personal property for use in their business as a common carrier.\"},{\"question\":\"What happens if the purchased property is used for a different purpose?\",\"answer\":\"If the property is used for any purpose other than transportation to a foreign destination for common carrier business, the purchaser is required to report and pay the appropriate sales and use tax based on the purchase price.\"},{\"question\":\"Which government agency issues this certificate?\",\"answer\":\"This certificate is issued by the California Department of Tax and Fee Administration (CDTFA).\"}]","California Sales Tax Exemption Certificate - CDTFA-230-I-1 | PDF"]