1      BEFORE THE CALIFORNIA STATE BOARD OF EQUALIZATION

            2                        450 N STREET

            3                   SACRAMENTO, CALIFORNIA

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            8                    REPORTER'S TRANSCRIPT

            9                      OCTOBER 27, 2015

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           13                    CHIEF COUNSEL MATTERS

           14                        J RULEMAKING

           15                     SECTION 100 CHANGES

           16    J1 UNIFORM LOCAL SALES AND USE TAX REGULATION 1805, 

           17                 AIRCRAFT COMMON CARRIERS; 

           18      AND TRANSACTIONS (SALES) AND USE TAX REGULATION 

           19               1825, AIRCRAFT COMMON CARRIERS

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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
                                            Tax Counsel IV
           18                               Legal Department
                 
           19    

           20                          ---oOo---

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            1                               450 N STREET

            2                               SACRAMENTO, CALIFORNIA

            3                               OCTOBER 27, 2015

            4                          ---oOo--- 

            5             MR. HORTON:  Ms. Richmond, we will now go 

            6    to item J1, Uniform Local Sales and Use Tax 

            7    Regulation 1805, Aircraft Common Carrier; and 

            8    Transactions (Sales) and Use Tax Regulation 1825, 

            9    Aircraft Common Carrier.  

           10             After I stalled to allow Mr. Heller to 

           11    relax and get it in gear here, Bradley Heller to 

           12    present, please.  

           13             MR. HELLER:  Good afternoon, Chairman 

           14    Horton, Members of the Board.  I'm Bradley Heller 

           15    from the Board's Legal Department.  I'm here to 

           16    request that the Board vote to authorize staff to 

           17    make Rule 100 changes to Regulation 1805, Aircraft 

           18    Common Carriers, and Regulation 1825, Aircraft 

           19    Common Carriers.  

           20             The changes clarify that the partial local 

           21    sales and use tax exemption for aircraft common 

           22    carriers will apply to 80 percent of the 

           23    one-and-one-quarter percent local sales and use tax 

           24    rate, effective January 1, 2016.  

           25             MR. HORTON:  Discussion, Members?  

           26             Hearing none, is there a motion to adopt 

           27    staff recommendation?  

           28             MS. HARKEY:  So moved.  




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            1             MR. HORTON:  Moved by Member Harkey.  

            2    Second by Member Ma.  

            3             Without objection, Members, such will be 

            4    the order.  

            5             Thank you very much for your presentation 

            6    today.  

            7                          ---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 October 27, 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:  October 30, 2015

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           20                           ____________________________

           21                           KATHLEEN SKIDGEL, CSR #9039

           22                           Hearing Reporter

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