Beginning December 3, 2002, the manufacturer’s exemption certificate and manufacturer’s use tax declaration will show both the beginning and expiration date of a partial exemption for the leasing of qualified property. Prior to December 3rd, the certificate and declaration were used for partial exemption of state sales and use tax for any sale of manufacturing equipment. Also, the changes make the certificate and declaration eligible to be used for either a lease or a sale. It also cleared up confusion between “the three-year validity period of the exemption certificate and the six-year partial exemption period for the lease of qualified property entered into during that three-year validity period.” (Reg. 1525.2, California State Board of Equalization, effective December 3, 2002)