California Partial Sales Tax Exemption

Effective July 1, 2014 through 2030, the California Department of Tax and Fee Administration's Regulation 1525.4 – Manufacturing and Research and Development Equipment – allows “partial sales and use tax exemption” on certain manufacturing and research and development equipment purchases and leases.

January 1, 2017 through June 30, 2030
The partial exemption rate is 3.9375 percent, making the partial sales and use tax rate equal to 4.5625 percent for San Francisco County and 5.3125 percent for South San Francisco, San Mateo County.

Version Date: September 2019