1 BEFORE THE CALIFORNIA STATE BOARD OF EQUALIZATION 2 450 N STREET 3 SACRAMENTO, CALIFORNIA 4 5 6 7 8 9 REPORTER'S TRANSCRIPT 10 JULY 28, 2015 11 12 13 14 15 16 BUSINESS TAXES COMMITTEE 17 18 19 20 21 22 23 24 25 26 27 REPORTED BY: Kathleen Skidgel 28 CSR NO. 9039 1 1 P R E S E N T 2 For the Board of Equalization: Diane L. Harkey 3 Chair 4 Jerome E. Horton Member 5 Sen. George Runner (Ret.) 6 Member 7 Fiona Ma, CPA Member 8 Yvette Stowers 9 Appearing for Betty T. Yee, State Controller 10 (per Government Code Section 7.9) 11 12 Joann Richmond Chief 13 Board Proceedings Division 14 15 For the Department: Susanne Buehler Chief 16 Tax Policy Division 17 Monica Silva Tax Counsel III 18 Legal Department 19 ---oOo--- 20 21 22 23 24 25 26 27 28 2 1 450 N STREET 2 SACRAMENTO, CALIFORNIA 3 JULY 28, 2015 4 ---oOo--- 5 MR. HORTON: Ms. Richmond, our next matter, 6 please. 7 MS. RICHMOND: Our next matter is the 8 Business Taxes Committee. Ms. Harkey is the Chair 9 of that committee. 10 Ms. Harkey. 11 MS. HARKEY: Thank you very much. I call 12 this Business Taxes Committee meeting to order. 13 The first item on the agenda is Regulation 14 1619, Foreign Consuls. 15 Please proceed. We have Susanne Buehler 16 and Monica Silva. 17 MS. BUEHLER: Good morning. I am Susanne 18 Buehler with the Sales and Use Tax Department. With 19 me today is Miss Monica Silva from our Legal 20 Department. 21 We have one agenda item for your 22 consideration this morning. Staff requests your 23 approval and authorization to publish proposed 24 amendments to Sales and Use Tax Regulation 1619, 25 Foreign Consuls. 26 The proposed amendments clarify that sales 27 or use tax does not apply to the sale or lease of 28 tangible personal property to an eligible foreign 3 1 mission or representative office for official 2 purposes. 3 They also add references regarding the 4 issuance of tax exemption cards by the American 5 Institute of Taiwan to eligible representative 6 offices and personnel. 7 We'd be happy to answer any questions you 8 may have on this topic. 9 MS. HARKEY: Thank you. 10 Are there any public speakers? 11 Members, do you have any comments or 12 questions? 13 Seeing none, is there a motion? 14 MR. HORTON: Move to approve the 15 amendments, adopt staff recommendation. 16 MS. STOWERS: Second. 17 MS. HARKEY: Okay. Mr. Horton makes the 18 motion. Ms. Stowers seconds. 19 No objection? 20 Done. Thank you. 21 MS. BUEHLER: Thank you. 22 MS. HARKEY: That concludes our Business 23 Tax Committee. 24 ---oOo--- 25 26 27 28 4 1 REPORTER'S CERTIFICATE 2 3 State of California ) 4 ) ss 5 County of Sacramento ) 6 7 I, KATHLEEN SKIDGEL, Hearing Reporter for 8 the California State Board of Equalization certify 9 that on July 28, 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: July 30, 2015 18 19 20 ____________________________ 21 KATHLEEN SKIDGEL 22 Hearing Reporter 23 24 25 26 27 28 5