1      BEFORE THE CALIFORNIA STATE BOARD OF EQUALIZATION

            2                        450 N STREET

            3                   SACRAMENTO, CALIFORNIA

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            8                    REPORTER'S TRANSCRIPT

            9                     SEPTEMBER 16, 2015

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           13                    CHIEF COUNSEL MATTERS

           14                        J RULEMAKING 

           15                     SECTION 100 CHANGES

           16        J2 SALES AND USE TAX REGULATION 1533.1, FARM 

           17                   EQUIPMENT AND MACHINERY

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           27                      REPORTED BY:  Kathleen Skidgel 

           28                                     CSR NO. 9039




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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 Chair
            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      
           16                               Division
                 
           17    For Staff:                 Bradley Heller
                                            Legal Department
           18    

           19                          ---oOo---

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            1                               450 N STREET

            2                               SACRAMENTO, CALIFORNIA

            3                               SEPTEMBER 16, 2015

            4                          ---oOo--- 

            5             MR. HORTON:  Mr. Heller.  

            6             MR. HELLER:  Do you want to introduce?  

            7             MS. RICHMOND:  Our next item is J2, Sales 

            8    and Use Tax Regulation 1533.1, Farm Equipment and 

            9    Machinery.  

           10             MR. HELLER:  Again, I'm Bradley Heller from 

           11    the Board's Legal Department.  I'm here to request 

           12    that the Board vote to authorize staff to complete 

           13    Rule 100 changes to the exemption certificates set 

           14    forth in Appendix B to Sales and Use Tax Regulation 

           15    1533.1.  

           16             The changes add language to footnotes 1 and 

           17    2 to the certificate to provide additional notice to 

           18    purchasers and retailers regarding the regulation's 

           19    current requirements for the partial exemption.  

           20             MR. HORTON:  Discussion, Member?  

           21             Member Hark- -- Member Harkey moves to 

           22    adopt staff recommendation.  Second by Member Ma.  

           23             Without objection, Members, such will be 

           24    the order.  

           25                          ---oOo---

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            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 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 3 constitute 

           14    a complete and accurate transcription of the 

           15    shorthand writing.

           16    

           17    Dated:  September 22, 2015

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           20                           ____________________________

           21                           KATHLEEN SKIDGEL, CSR #9039

           22                           Hearing Reporter

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