6378 Exemption Certificate Form PDF Details

The 6378 Exemption Certificate gives qualifying California businesses a partial exemption from sales and use tax. It applies to businesses primarily engaged in teleproduction or other postproduction services. The exemption covers purchases and leases of property used in these activities.

The certificate has been available since January 1, 1999. The partial exemption rate was 5.25% beginning July 1, 2004. Tax rates have changed over time to reflect updates in California tax law.

This certificate does not remove liability for local or district taxes. It also does not apply to taxes under specific sections of the Revenue and Taxation Code or the California Constitution. Property such as furniture, vehicles, and real property is not eligible for the exemption.

Businesses must certify that purchased or leased property will be used mainly for teleproduction or postproduction. Any later use for non-qualifying purposes requires reporting and payment of the applicable taxes. Sellers must keep a copy of this certificate as part of their tax records.

QuestionAnswer
Form Name6378 Exemption Certificate Form
Form Length1 pages
Fillable?No
Fillable fields0
Avg. time to fill out15 sec
Other namesAcct, aggregate, Taxation, teleproduction

Form Preview Example

Section 6378 Blanket Exemption Certificate

Please Note: This is a partial exemption from sales and use tax at the rate of 5.25% effective July 1, 2004, 5% from January 1, 2002 to June 30, 2004, 4.75% from January 1, 2001 to December 31, 2001, and 5% from January 1, 1999 to December 31, 2000. You are not relieved from your obligations for the local and district taxes on this transaction. This partial exemption also does not apply to any tax levied pursuant to section 6051.2 and 6201.2 of the Revenue and Taxation Code, or pursuant to section 35 of article XIII of the California Constitution. This exemption also applies to lease payments made on or after January 1, 1999, notwithstanding the fact that the lease agreement was entered into prior to January 1, 1999. This certificate may not be used to purchase certain property such as furniture, inventory, meals, vehicles, equipment used to store products or real property.

Seller’s Name LOCATION SOUND CORPORATION

Seller’s Address (Street, City, State, Zip Code) 10639 RIVERSIDE DR. NORTH HOLLYWOOD, CA 91602

I hereby certify that I am a qualified person primarily engaged in teleproduction or other postproduction services as described in Regulation 1532 and that the property purchased or leased will be used primarily in teleproduction or other postproduction services or to maintain, repair, measure or test any such property. I understand that if such property is used outside the State of California or leased to a non qualified person in the aggregate for more than one half of the one year period following the date of purchase or lease, or if such property is converted for use in a manner not qualifying for the exemption, that I am required by the Revenue and Taxation Code to report and pay the state sales/use tax measured by the sales price of the property to/by me.

PRINT NAME

TITLE

COMPANY NAME

SIGNATURE

DATE

PERMIT NUMBER (if applicable)*

ADDRESS

CITY

STATE, ZIP

Seller must retain a copy of this exemption certificate to support a deduction taken on his or her return.

*A seller’s permit is required to be held by any person engaged in the business of selling tangible personal property in California. Certain lessors must also hold a seller’s permit. If you are not required to hold a seller’s permit because you make no sales or leases of tangible personal property in California, please enter “Not Applicable.”

FAX COMPLETED FORM TO LOCATION SOUND:

Acct Fax: (818) 980-7386 or

Sales Fax: (818) 980-9911 or

Rental Fax: (818) 980-7932

DO NOT EMAIL.

How to Edit 6378 Exemption Certificate Form Online for Free

To fill out the 6378 Exemption Certificate, use the online tool above. No software download or installation is needed. The editor works in your browser and saves your progress automatically.

Step 1: Open the form. Click the orange button at the top of the page to launch the 6378 Exemption Certificate in the FormsPal editor.

Step 2: Enter your business details. Provide your business name, address, and California seller permit number. Describe the property you are purchasing or leasing and confirm it will be used for teleproduction or postproduction activities.

6378 Exemption Certificate form fields

Step 3: Sign and submit. Sign the completed certificate and give a copy to the seller at the time of purchase. The seller must retain a copy for their tax records.

Looking for other exemption forms? FormsPal also offers the California Sales Tax Certificate and the Partial Exemption Certificate for Farm Equipment. Businesses in other states may also need the Texas Sales Tax Exemption Certificate.