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Employers with 10 or fewer employees and companies that are classified in a low hazard Standard Industry Classification are exempt from the requirement of keeping Cal/OSHA's Log 300 of occupational injuries and illnesses.
However, lists of both the partially exempt businesses and the establishments that are required to keep records were revised in early 2016 and should be reviewed to determine if your status has changed.
For example, automobile dealers, NAICS Code 4411 (old SIC Code 551) are now required to keep records; and pipeline transportation of crude oil is now partially exempt. Also, museums (SIC 841), NAICS Code 7121, was a partially exempt category before and now museums are required to keep records.
The list of partially exempt NAICS codes can be found here.
For more information, see Recording Work-Related Injuries and Illnesses in the HR Library.