California Partial Sales and Use Tax Exemption for Research & Development Equipment Extended through June 2030

If you are ordering equipment for research and development (R&D), your purchase may be eligible for a partial tax exemption resulting in savings for UCSF and your project. California Department of Tax and Fee Administration Regulation 1525.4 - Manufacturing and Research & Development Equipment allows for a “partial sales and use tax exemption on certain manufacturing, and research and development equipment purchases and leases.  This regulation, which was effective beginning on July 1, 2014, has been extended through June 30, 2030.  

To take advantage of the partial sales and use tax exemption for qualified R&D equipment purchases, follow the instructions on the Controller’s website.  Additional information is also available on the California Department of Tax and Fee Administration's website at Tax Guide for Manufacturing and Research & Development Equipment Exemption.  If you have any questions about the partial sales and use tax exemptions for R&D, contact Lihua Gu.

About the California Department of Tax and Fee Administration
Effective July 1, 2017, the California State Board of Equalization (BOE) restructured and changed their name to the California Department of Tax and Fee Administration (CDTFA). See the CDTFA website for more information about the CDTFA, and sales and use taxes.