1      BEFORE THE CALIFORNIA STATE BOARD OF EQUALIZATION

            2                        450 N STREET

            3                   SACRAMENTO, CALIFORNIA

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            7                    REPORTER'S TRANSCRIPT

            8                     SEPTEMBER 16, 2015

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           10                        J RULEMAKING

           11                     SECTION 100 CHANGES

           12              J3 SALES AND USE TAX REGULATIONS

           13              1532, 1533.1, 1533.2, 1534, 1535

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           15                          ---o0o---

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           24                      Reported by:  Juli Price Jackson 

           25                                    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    For the Staff:             Bradley Heller
                                            Tax Counsel IV
           20                               Legal Department
                 
           21    

           22    

           23                         ---o0o---

           24                  

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            1                               450 N STREET

            2                               SACRAMENTO, CALIFORNIA 

            3                               SEPTEMBER 16, 2015

            4                          ---oOo---

            5             MR. HORTON:  Ms. Richmond.  

            6             MS. RICHMOND: Our next matter is item J3, 

            7    Sales and Use Tax Regulations 1532, Teleproduction 

            8    or Other Postproduction Service Equipment; 1533.1, 

            9    Farm Equipment and Machinery; 1533.2, Diesel Fuel 

           10    Used in Farming Activities or Food Processing; 1534, 

           11    Timber Harvesting Equipment and Machinery; and 1535, 

           12    Racehorse Breeding Stock.

           13             MR. HORTON:  Mr. Heller.

           14             MR. HELLER:  Again I'm Bradley Heller from 

           15    the Board's Legal Department.  

           16             I'm here to request that the Board vote to 

           17    authorize staff to complete Rule 100 changes to 

           18    Sales and Use Tax Regulations 1532, 1533.1, 1533.2, 

           19    1534 and 1535.

           20             The regulations all implement partial 

           21    exemptions from sales and use tax.  And the changes 

           22    make the regulations consistent with the one-quarter 

           23    of 1 percent decrease in the partial exemption rates 

           24    as of January 1, 2016.  

           25             MR. HORTON:  Consistency and conformity 

           26    changes, Members.  

           27             Is there a motion to adopt staff 

           28    recommendation authorizing Rule 100 as so 




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            1    stipulated?  

            2             Mr. Runner makes the motion.  

            3             MS. HARKEY:  So moved.  

            4             MR. HORTON:  Second by Member Harkey.    

            5             Without objection, Members, such will be 

            6    the order.  

            7                           ---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 24, 2015

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           20                           ____________________________

           21                           JULI PRICE JACKSON

           22                           Hearing Reporter

           23                              

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