2014 Regulation Archive

Property Tax Rules | Sales and Use Tax Regulations | Special Taxes Regulations | Status of Proposed Rules and Regulations

The following is the numerical list of all the Board of Equalization's rulemaking actions that became effective during 2014. The list includes the effective date of each rulemaking action and provides links to the relevant rulemaking documents for each item.

If you have questions regarding these rulemaking actions you may call, fax, or e-mail:

If you would like to obtain copies of rulemaking file documents for prior to 2009, you may contact the Disclosure Office at (916) 445-2918.

Adoption, Amendment, and/or Repeal of Regulations through the Regular Rulemaking Process:

Reg. No.* Title and Description BOE Adoption Date Effective Date
133 The Board adopted amendments to Rule 133, Business Inventory Exemption, to  clarify that the business inventory exemption applies to space flight property, under specific circumstances. 05/22/14 10/01/14
1502 The Board adopted amendments to Regulation 1502, Computers, Programs, and Data Processing, to clarify that a maintenance contract may provide that the purchaser is entitled to receive a backup copy of a prewritten program recorded on tangible storage media and that a taxable optional maintenance contract may be appropriately paired with a nontaxable electronic download or load-and-leave transaction. 12/17/13 07/01/14
1525.4 The Board adopted Regulation 1525.4, Manufacturing and Research & Development Equipment, to implement Revenue and Taxation Code section 6377.1's partial exemption for the sale and use of equipment used primarily in manufacturing, and research and development, which became operative on July 1, 2014, and the regulation will have a retroactive effect to July 1, 2014. 07/17/14 09/25/14
1566.1 The Board adopted Regulation 1566.1, Auto Auctions and Auto Dismantlers, to implement, interpret, and make specific the presumption established by Revenue and Taxation Code section 6092.5 that sales of specified vehicles, motorhomes, and commercial coaches at auction or by licensed dismantlers are retail sales subject to tax and not sales for resale. The Board also adopted Regulation 1566.1 to prescribe the form of the resale certificate that may be taken and the alternative methods that may be used to rebut the presumption. 08/13/13 01/01/14
1603 The Board adopted amendments to Regulation 1699, Taxable Sales of Food Products, to clarify that mobile food vendors' sales of items subject to tax, on or after July 1, 2014, are presumed to be made on a tax-included basis. 03/25/14 07/01/14
1655 The Board amended Regulation 1655, Returns, Defects and Replacements, to clarify that the regulation's provisions regarding restitution and replacement under the "Lemon Law" apply to use tax under specified circumstances. 04/22/14 10/01/14
1699 The Board adopted amendments to Regulation 1699, Permits, to  incorporate and clarify Revenue and Taxation Code section 6070.5’s provisions authorizing the Board to refuse to issue seller’s permits to persons with outstanding final liabilities and non-natural persons controlled by persons with outstanding final liabilities under specified circumstances. 03/25/14 07/01/14
1705 The Board adopted amendments to Regulation 1705, Relief from Liability, to prescribe the circumstances under which Revenue and Taxation Code section 6596 relief is available to a person who reasonably relies on written advice the Board provided in a prior audit of a related person. 01/16/14 07/01/14
2001 2001, Additional Allowed Retailer Reimbursement. The Board adopted Regulation 2001 to determine that beginning January 1, 2014, a retailer required to collect the Lumber Products Assessment may retain $485 per retail location, in addition to the $250 per retail location allowed by Regulation 2000, as additional reimbursement for startup costs associated with the collection of the assessment. 09/10/13 01/01/14
4902 The Board amended Regulation 4902, Relief from Liability, to extend relief from special tax and fee liabilities due to reasonable reliance on written advice from the Board to a person who relies on advice provided in a prior audit of a related person, under specific circumstances. 04/22/14 10/01/14
5000 et seq. The Board adopted amendments to Regulation 5000 et seq., Rules for Tax Appeals, to incorporate, implement, and clarify the publication requirements in Revenue and Taxation Code section 40, and address procedural clean-up and housekeeping issues. 11/19/13 04/01/14

Emergency Regulations, and Certification Files:

Reg. No.* Title and Description BOE Adoption Date Effective Date

Changes to Adopt, Amend, and/or Repeal Regulations under Section (Rule) 100:

Reg. No.* Title and Description BOE Adoption Date Effective Date
1525.2/1525.3 The Board repealed Regulations 1525.2, Manufacturing Equipment, and 1525.3, Manufacturing Equipment – Leases of Tangible Personal Property, due to the repeal of Revenue and Taxation Code section 6377 by its own terms effective January 1, 2004. 04/22/14 06/05/14
1684 The Board adopted amendments to Regulation 1684, Collection of Use Tax by Retailers, to identify September 15, 2012, as the operative date of Revenue and Taxation Code section 6203, as re-enacted by Statutes 2011, chapter 313, and of the 2012 amendments to Regulation 1684 to implement, interpret, and make specific section 6203, as re-enacted by Statutes 2011, chapter 313. 07/17/14 09/29/14
1802 The Board amend Regulation 1802, Place of Sale and Use for Purposes of Bradley-Burns Uniform Local Sales and Use Taxes, to update cross-references in Regulation 1802 to make the regulation consistent with the 2012 amendments to Regulation 1684. 05/22/14 07/31/14

Petitions Denied by the Board:

Reg. No.* Title and Description BOE Adoption Date Effective Date