To be eligible under this law, UCSF must meet all three of these conditions:

• Be engaged in certain types of business, also known as a “qualified person.”
• Purchase “qualified property” valued at $5,000 and over.
• Use that “qualified property” for the “qualified activity” allowed by this law.

The research and development activities must either be in:

• Biological sciences (NAICS code 541711), or
• Physical science (NAICS code 541712)

It is your department’s responsibility to ensure that the product being purchased qualifies for partial sales tax exemption. If it is later determined that the purchase does not qualify for the sales tax exemption, your department will be responsible for the additional tax assessment, fines and interest.

A Partial Exemption Certificate for Manufacturing, Research and Development Equipment (CDTFA-230-M) is required to be completed for every product. A signed form for every applicable product must be attached to your BearBuy cart. Have the Principal Investigator or department financial manager certify and sign the Partial Exemption Certificate.

In BearBuy, navigate to the General section within the Requisition Summary tabs. Click the edit button next to the section containing the CA Partial Sales Tax name. Check the CA Partial Sales Tax checkbox and then click the Save button.  Then complete the shopping process. For detailed instructions, please refer to the CA Partial Sales Tax Exemption Job Aid.

All qualifying products must have a value of $5,000 or more and be ordered on one of the following forms:

• Non-Catalog Form
• Capital Equipment Form
• Amount-Based PO Form

• Tax Guide for Manufacturing and Research and Development Equipment Exemption
• UCSF's Controller's Office Guide to Claiming California Partial Sales and Use Tax Exemption
• UC Guidelines – California Partial Sales and Use Tax Exemption
• CA Partial Sales Tax Exemption Job Aid
• Partial Exemption Certificate for Manufacturing, Research and Development Equipment