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Form BOE-146-RES Fillable Exemption Certificate and Statement of Delivery in Indian Country
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)An individual of American Indian descent and before me By mail common carrier (UPS FedEx etc ) or contract carrier (a shipping trucking or transport company) when both of the following Eligible to receive services as an Indian from the United States Department of the Interior personally appeared Takes ownership and delivery of an item in Indian country; and The contract of sale or other sales agreement cannot transfer ownership of the item to the purchaser before it is delivered in Indian The purchaser or purchaser s agent cannot take possession of the item before delivery in Indian country Uses the item outside Indian country more than one half of the time in the first 12 months after the sale Using the retailer s vehicle or other facilities of the retailer; or (ADDRESS (street city zip code)) (CITY) (clear page button) CLEAR (DATE OF DELIVERY) (date) (DATE) (DAYTIME TELEPHONE NUMBER) (Description of property purchased) (DRIVER LICENSE NUMBER OR OTHER STATE ID) (INVOICE NUMBER) (MAKE) (MODEL) (NAME (please print)) (name and title) (NAME OF PURCHASER (please print)) (name of purchaser or purchaser s representative) (NAME OF RESERVATION) (name of seller or seller s representative) (NAME OF SELLER) (print button) PRINT (SELLER S PERMIT NUMBER) (STATE) (STREET ADDRESS) (to be completed by California notary public or authorized tribal representative) (to be completed by purchaser) (to be completed by seller) (TYPE OF MERCHANDISE VEHICLE VESSEL OR AIRCRAFT) (VIN/LIC NUMBER) (YEAR) (ZIP CODE) ADDRESS (street city zip code) aircraft to an Indian purchaser in Indian country provided the Indian lives in Indian country The Indian purchaser is not required to live on the An Indian organization in Indian country An Indian residing in Indian country; authorized tribal official or his or her designee If you are delivering the property to the Indian purchaser in Indian country by utilizing a BOE 146 RES REV 1 (BACK) (3 11) BOE 146 RES REV 1 (FRONT) (3 11) STATE OF CALIFORNIAEXEMPTION CERTIFICATE ANDBOARD OF EQUALIZATIONSTATEMENT OF DELIVERY IN INDIAN COUNTRY certain types of sales and leases common carrier or a contract carrier you do not need to complete the Statement of Delivery or the Notary Statement Instead you should correct WITNESS my hand and official seal (if applicable) country; and County of DATE OF DELIVERY DAYTIME TELEPHONE NUMBER delivery occurred in Indian country The section labeled Exemption Certificate may be used to document that the property was sold to an delivery of the property to the Indian purchaser in Indian country must also be obtained If the property is delivered by facilities of the retailer DESCRIPTION OF PROPERTY PURCHASED description of the property documentation that the property was sold to an Indian residing in Indian country Additional documentation showing transfer of ownership and DRIVER LICENSE NUMBER OR OTHER STATE ID executed the instrument EXEMPTION CERTIFICATE For California sales and use tax purposes an Indian is a person who is both of the following: Fraudulent use of this statement to avoid the payment of California sales and use tax can result in severe penalties I certify under penalty of perjury under the laws of the State of California that the foregoing paragraph is true and I have delivered the above described tangible personal property to the purchaser named above I hereby certify that the property described below is being purchased for use in Indian country and I am: I hereby certify under penalty of perjury under the laws of the State of California that the below described vehicle vessel aircraft or other If use tax applies you must pay it directly to the Board of Equalization (BOE) If you are delivering the property to the Indian purchaser in Indian country by your own facilities you may utilize this statement of delivery If you intend to use this certificate as a blanket exemption certificate to cover multiple transactions please indicate this by including all In addition the retailer generally must deliver the product by: Indian purchaser residing in Indian country Completion of this section in full by an Indian purchaser will provide the retailer with sufficient indicating ownership transferred in Indian country INVOICE NUMBER MODEL NAME (please print) name of Indian reservation); and NAME OF PURCHASER (please print) NAME OF RESERVATION NAME OF SELLER NOTARY SEAL (if applicable) NOTARY STATEMENT NOTE TO SELLER AND PURCHASER NOTICE TO PURCHASER NOTICE TO SELLER o The contract of sale or sales invoice must include a statement specifically requiring delivery in Indian country (for example F O B o The goods are in fact delivered to the purchaser in Indian country of the Statement of Delivery and Notary Statement is not required Instead the retailer should retain a bill of lading or other documents of title (ownership) in Indian country both of the following conditions must be met: outside Indian country Please note: This is a general description of transfers of ownership in Indian country Specific rules may apply to proper completion of the Statement of Delivery and Notary Statement may serve as documentation that transfer of ownership and delivery of property Please provide a complete description of the property purchased If the property is a vehicle vessel or aircraft please provide purchaser in Indian country PURCHASER S SIGNATURE DATE requirements are met: Retailers located outside Indian country may sell to Indian purchasers who request delivery in Indian country For a sale to qualify as a transfer retain your bill of lading or other shipping documents as proof of delivery in Indian country along with your sales contract or sales invoice Sales tax does not apply when a retailer transfers ownership of merchandise (tangible personal property) including a vehicle vessel or SELLER S PERMIT NUMBER showing delivery in Indian country along with a contract of sale or other sales agreement specifically showing title passing to the Indian Signature specific reservation where ownership transfers STATE State of California STATEMENT OF DELIVERY STREET ADDRESS tangible personal property in the description of the property purchased field below The use of a blanket exemption certificate for multiple tangible personal property was delivered to the purchaser in Indian country on the date and at the place stated below If the property is a that by their signature on the instrument the person(s) or the entity upon behalf of which the person(s) acted the property to an Indian purchaser occurred in Indian country If the property is delivered via common carrier or contract carrier completion the property to the Indian purchaser in Indian country The Notary Statement may be completed by a California notary public or by a duly the within instrument and acknowledged to me that they executed the same in their authorized capacity and the year make model and identification number of the vehicle vessel or aircraft in addition to a description of the property purchased This document may be used to document that the sale was to an Indian purchaser residing in Indian country and/or to document that to document delivery in Indian country It is recommended that you also complete the Notary Statement below to document delivery of transactions will require proof of delivery of the property in Indian country for each transaction TYPE OF MERCHANDISE VEHICLE VESSEL OR AIRCRAFT Use tax is due when the Indian purchaser who lives in Indian country does both of the following: vehicle vessel or aircraft please provide the year make model and identification number of the vehicle vessel or aircraft in addition to a VIN/LIC NUMBER When accepted in good faith this exemption certificate may be used for the purchase of a vehicle vessel aircraft or other tangible personal When delivery does not take place as described above ownership of the item being sold or purchased generally transfers to the purchaser who proved to me on the basis of satisfactory evidence to the person(s) whose name(s) is/are subscribed to ZIP CODE