California Partial Sales/Use Tax Exemption for Mfg & R&D Equipment

California's partial sales and use tax exemption for manufacturing and R&D equipment is administered by the California Department of Tax and Fee Administration. It applies to qualified machinery and equipment bought or leased for manufacturing, research, or electric power generation, and it is framed as a partial exemption rather than a grant. The benefit sits under Revenue and Taxation Code section 6377.1 and is limited to qualified persons in manufacturing and R&D, including biotech and life sciences research firms. The structured record sets the award range from $1,000 to $200 million, with a median award of $10,000 and a rolling cadence. Purchasers use the CDTFA-230-M exemption certificate at the point of sale. The exemption is most useful for capital-intensive firms making equipment purchases in California, especially where the asset is used primarily in eligible production or research activity. It cannot be stacked with the full sales and use tax exemption, and the policy sunset currently runs to June 30, 2030.

Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.