1             BEFORE THE CALIFORNIA STATE BOARD OF EQUALIZATION

            2                        450 N STREET

            3                   SACRAMENTO, CALIFORNIA

            4    

            5    

            6    

            7                    REPORTER'S TRANSCRIPT

            8                     SEPTEMBER 16, 2015

            9    

           10                           ITEM F

           11                       PUBLIC HEARINGS

           12        F1 PROPOSED AMENDMENTS TO SALES AND USE TAX 

           13                       REGULATION 1505

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           22                      Reported by:  Juli Price Jackson 

           23                                    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 T. 
           12                               Yee, State Controller 
                                            (per Government Code 
           13                               Section 7.9)
                 
           14                                        
                                            Joann Richmond 
           15                               Chief, Board      
                                            Proceedings Division
           16    

           17    

           18                          ---oOo---

           19    

           20    For Staff:                 Monica Silva
                                            Tax Counsel III
           21                               Legal Department
                 
           22                               Bradley Heller
                                            Tax Counsel IV
           23                               Legal Department       
                                   
           24                           ---o0o---                  

           25    

           26    

           27    

           28    






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            1                               450 N STREET

            2                               SACRAMENTO, CALIFORNIA 

            3                               SEPTEMBER 16, 2015

            4                          ---oOo---

            5             MR. HORTON:  Members, let us move to item 

            6    F1.  

            7             And let me note to the audience, as well as 

            8    to the Members, that the -- unless there's 

            9    objection, there's a cameraman in the room.  

           10             And Ms. Richmond, will you please take us 

           11    there, F1.  

           12             MS. RICHMOND:  So, our next item is item F, 

           13    Public Hearings.  

           14             We have item F1, Proposed Amendments to the 

           15    Sales and Use Tax Regulation 1505, Morticians.  

           16             MR. HORTON:  Thank you, Members.  

           17             Members, we are now on F1, Proposed 

           18    Amendments to the Sales and Use Tax Regulation 1505, 

           19    Morticians.  

           20             The presenter today is Monica Silva, Tax 

           21    Counsel with the Legal Department and Mr. Heller.  

           22    Will they introduce themselves for the record, 

           23    please?  

           24             MS. SILVA:  Yes, Monica Gonzales Silva here 

           25    with Mr. Bradley Heller for the Legal Department.  

           26             The proposed amendments update the name of 

           27    the regulation from morticians to funeral directors, 

           28    adds definitions, updates information, tax rates and 




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            1    examples in the regulation.  

            2             We've had no public comments for today's 

            3    hearing, but I do want to note a typographical error 

            4    that was brought to my attention, specifically the 

            5    Informative -- the Informative Digest and the Notice 

            6    of Proposed Regulatory Action and the Initial 

            7    Statement of Reasons, contains a typographical error 

            8    indicating the month of July, instead of April for 

            9    the date of the Business Taxes Committee.  We'll 

           10    correct that typographical error.  

           11             At this time we request that the Board vote 

           12    to adopt the proposed amendments to Regulation 1505.  

           13             MR. HORTON:  Discussion, Members?  

           14             Member Runner.  

           15             MR. RUNNER:  Move adoption.

           16             MR. HORTON:  Member Runner moves to approve 

           17    staff recommendation.  

           18             Second by Member -- 

           19             MS. STOWERS:  Second.  

           20             MR. HORTON:  -- Stowers.  Without 

           21    objection, Members, such will be the order.  

           22             Thank you.  

           23                           ---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 SEPTEMBER 16, 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:  September 23, 2015

           18    

           19    

           20                           ____________________________

           21                           JULI PRICE JACKSON

           22                           Hearing Reporter

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