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            J4 SALES AND USE TAX REGULATION 1584

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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
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           17    

           18                          ---oOo---

           19    For Staff:                 Bradley Heller
                                            Tax Counsel IV
           20                               Legal Department
                 
           21    
                 
           22                         ---o0o---
                 
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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 J4, 

            7    Sales and Use Tax Regulation 1584, Membership Fees.  

            8             MR. HELLER:  Well, again I'm Bradley Heller 

            9    from the Board's Legal Department.  

           10             First I am here to report that staff has 

           11    calculated that the California Consumer Price Index 

           12    on June 30, 2015 was more than five percent higher 

           13    than it was on June 30th, 2010 and, that as a 

           14    result, term "nominal amount" in Sales Tax -- Sales 

           15    and Use Tax Regulation 1584 will mean an amount 

           16    totaling $60 -- excuse me, totaling $60 or less 

           17    effective January 1, 2016, in accordance with the 

           18    current terms of the regulation.  

           19             I'm also here to request that the Board 

           20    vote to authorize Rule 100 changes to Regulation 

           21    1584 to clarify that the term "nominal amount" means 

           22    an amount totaling $60 or less, effective January 1, 

           23    2016.

           24             MR. HORTON:  Member Harkey moves to so 

           25    authorize.  

           26             Congratulations to Costco.

           27             Second to Member Stowers.  

           28             Without objection, Members, such will be 




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            1    the order.  

            2             MR. RUNNER:  We're all going to feel that.  

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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.

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           17    Dated:  SEPTEMBER 25, 2015

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           20                           ____________________________

           21                           JULI PRICE JACKSON

           22                           Hearing Reporter

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