6378 Exemption Certificate Form – Fill Out and Use This PDF

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.