As of September 1, 2001, the sale, storage, use, or other consumption of off-road commercial timber harvesting equipment and machinery is exempt from California sales and use tax. As of January 1, 2002, the exemption applies to the 5% state rate, but not to the .5% component authorized by the Bradley-Burns Uniform local sales and use tax law. If the exemption certificate was provided to the retailer by September 30, 2002, the purchaser was entitled to claim the partial exemption for the period of September 1, 2001 to June 30, 2002. (California Reg. 1534)