1    BEFORE THE CALIFORNIA STATE BOARD OF EQUALIZATION

            2                  5901 GREEN VALLEY CIRCLE

            3                   CULVER CITY, CALIFORNIA

            4    

            5    

            6    

            7                    REPORTER'S TRANSCRIPT

            8                      FEBRUARY 24, 2015

            9    

           10                    CHIEF COUNSEL MATTERS

           11              J RULEMAKING SECTION 100 CHANGES

           12            J1  SALES AND USE TAX REGULATION 1621

           13                  SALES TO COMMON CARRIERS

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           23                      Reported by:  Juli Price Jackson 

           24                                    No. CSR 5214

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            1                        P R E S E N T

            2    

            3    For the Board              Jerome E. Horton
                 of Equalization:           Chairman
            4    
                                                     
            5                               Sen. George Runner (Ret.)
                                            Vice-Chairman
            6         
                 
            7                               Fiona Ma, CPA 
                                            Member
            8    
                                                     
            9                               Diane L. Harkey
                                            Member
           10    
                                                     
           11                               Yvette Stowers
                                            Appearing for Betty Yee, 
           12                               State Controller (per 
                                            Government Code 
           13                               Section 7.9)
                 
           14                                        
                                            Joann Richmond 
           15                               Chief, Board      
                                            Proceedings Division
           16    

           17    

           18                          ---oOo---

           19    For Staff:                 Robert Tucker     
                                            CEA
           20                               Legal Department

           21    

           22                         ---o0o---

           23    

           24                  

           25    

           26    

           27    

           28    




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            1                           5901 GREEN VALLEY CIRCLE

            2                           CULVER CITY, CALIFORNIA    

            3                           FEBRUARY 24, 2015

            4                          ---oOo---

            5             MR. HORTON:  Ms. Richmond.

            6             MS. RICHMOND:  Our next item is a Chief 

            7    Counsel matter, item J, Rulemaking, there's a 

            8    Section 100 change, item J1, Sales and Use Tax 

            9    Regulation 1621, Sales to Common Carriers. 

           10             MR. HORTON:  Welcome to the Board.  

           11    Mr. Tucker, is this your first time before the 

           12    Board?

           13             Just kidding.

           14             MR. TUCKER:  Maybe, first time today.  

           15             Good evening, Chairman and veterans.

           16             MR. HORTON:  Seasoned veteran.  Thank you, 

           17    sir.

           18             MR. TUCKER:  I'm Bob Tucker from the 

           19    Board's Legal Department.  

           20             And I'm here to request the Board vote to 

           21    authorized staff to complete the Section 100 change 

           22    to the Sales and Use Tax Regulation 1621, sales of 

           23    common carriers.

           24             The change --

           25             MR. HORTON:  Go ahead.  

           26             MR. TUCKER:  -- the change makes the 

           27    regulation consistent with the 2012 amendments to 

           28    Revenue and Taxation Code 6385 made by Senate    




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            1    Bill 1243, which extended the sunset date from 

            2    January 1st, 2014 to January 1st, 2024.  

            3             It also updated the definition of first 

            4    out-of-state definition and made reformatting 

            5    changes to the exemption certificates.  

            6             MR. HORTON:  It also reflects the items in 

            7    Senate Bill 805?  

            8             MR. TUCKER:  I'm -- I don't believe -- I 

            9    would have to check.  I'm not aware that it does.  

           10             I believe it -- 

           11             MR. HORTON: 805, I believe, extended the 

           12    sunset.  Well, let's just say extended the sunset.

           13             MR. TUCKER:  -- it extended the sunset, 

           14    yes.

           15             MR. HORTON:  We've already phrased that, 

           16    we'll accept that.

           17             And is there a motion, Members?

           18             MS. STOWERS:  So moved.  

           19             MR. HORTON:  Moved by Member Stowers to 

           20    adopt staff recommendation.  

           21             Second by Member Harkey.

           22             Without objection, Members, such will be 

           23    the order.

           24                          ---o0o---

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            1                   REPORTER'S CERTIFICATE

            2    

            3    State of California    )

            4                           )  ss

            5    County of Sacramento   )

            6    

            7             I, JULI PRICE JACKSON, Hearing Reporter for 

            8    the California State Board of Equalization certify 

            9    that on FEBRUARY 24, 2015 I recorded verbatim, in 

           10    shorthand, to the best of my ability, the 

           11    proceedings in the above-entitled hearing; that I 

           12    transcribed the shorthand writing into typewriting; 

           13    and that the preceding pages 1 through 4 constitute 

           14    a complete and accurate transcription of the 

           15    shorthand writing.

           16    

           17    Dated:  March 3, 2015

           18    

           19    

           20                           ____________________________

           21                           JULI PRICE JACKSON

           22                           Hearing Reporter

           23                              

           24                              

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