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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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347.0000 Manufacturing Equipment—Regulation 1525.2
Annotation 347.0750
347.0750 Pre-Qualified Person. A nonprofit benefit corporation was formed for the purpose of demonstrating a solar generated hydrogen refueling station, bringing clean fuel technologies to the marketplace, and making the public aware of clean fuel technologies.
In February 1994, it was awarded a U.S. Government grant to demonstrate a solar generated hydrogen refueling station to be located in California. The project will use solar photovoltaics to generate energy for use in a hydrogen gas generating station. The facilities consist of a photovoltaic array which is used to generate power and electrolyses which are integrated with the photovoltaics to manufacture hydrogen. The power from the photovoltaic arrays is used to electrolytically manufacture hydrogen gas which will be used as an ultra low emission and zero emission fuel for specially converted vehicles. The corporation does not hold a seller's permit or maintain a consumer use tax account.
Since the corporation does not maintain a seller's permit or consumer use tax account and did not apply (or receive) a partial sales and use tax exemption certificate from the Board as required by Regulation 1525.2(f), the sale of the equipment to the corporation does not qualify for the partial sales and use tax exemption. Even if the corporation has been prequalified by the Board, the purchase of piping and tanks for storage of hydrogen would not qualify for the partial sales and use tax exemption since these items are used for the storage of hydrogen and not for the processing of altering raw materials into a complete form. (Regulation 1525.2(a)(1).) 11/30/95.