1      BEFORE THE CALIFORNIA STATE BOARD OF EQUALIZATION

            2                        450 N STREET

            3                   SACRAMENTO, CALIFORNIA

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            8                    REPORTER'S TRANSCRIPT

            9                       MARCH 29, 2016

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           11    

           12                           ITEM F

           13                       PUBLIC HEARING

           14                             F1

           15          PROPOSED AMENDMENTS TO SALES AND USE TAX 

           16        REGULATION 1698, RECORDS, AND SPECIAL TAXES 

           17                  REGULATION 4901, RECORDS

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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               
                 of Equalization:           Fiona Ma, CPA
            4                               Chairwoman
                 
            5                               Diane L. Harkey
                                            Vice Chair
            6    
                                            Jerome E. Horton
            7                               Member
                 
            8                               Sen. George Runner (Ret.)
                                            Member                  
            9    
                                            Yvette Stowers 
           10                               Appearing for Betty T. 
                                            Yee, State Controller 
           11                               (per Government Code 
                                            Section 7.9)
           12    
                                            Joann Richmond 
           13                               Chief 
                                            Board Proceedings      
           14                               Division
                 
           15    

           16    For Board of
                 Equalization Staff:        Pamela Mash
           17                               Tax Counsel
                                            Legal Department
           18    
                                            Bradley Heller
           19                               Tax Counsel IV         
                                            Legal Department       
           20             
                 
           21                          ---oOo---

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            1                               450 N STREET

            2                               SACRAMENTO, CALIFORNIA

            3                               MARCH 29, 2016

            4                          ---oOo--- 

            5             MS. MA:  And I think we have one more item 

            6    today on the agenda.  Ms. Richmond.  

            7             MS. RICHMOND:  Our last item is Item F 

            8    Public Hearing.  Item F1 Proposed Amendments to 

            9    Sales and Use Tax Regulation 1698, Records, and 

           10    Special Taxes Regulation 4901, Records.  

           11             MS. MA:  Okay.  To the Department, please 

           12    introduce yourself and also commence your 

           13    presentation.  

           14             MS. MASH:  Thank you, Chairwoman Ma, 

           15    Members of the Board.  I'm Pamela Mash from the 

           16    Board's Legal Department, along with Bradley Heller, 

           17    also from the Legal Department.  

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

           19    adopt the proposed amendments to Sales and Use Tax 

           20    Regulation 1698, Records, and Special Taxes 

           21    Regulation 4901, Records.  The proposed amendments 

           22    define the term "electronic cash register," update 

           23    the terminology used to refer to electronic records, 

           24    and clarify taxpayer's record retention 

           25    requirements.  

           26             Thank you.  

           27             MS. MA:  Okay.  Seeing no public 

           28    speakers -- 




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            1             MR. RUNNER:  Move to approve.  

            2             MS. RICHMOND:  No.  

            3             MS. MA:  Okay.  

            4             MS. HARKEY:  Second.  

            5             MS. MA:  Motion to approve.  Seconded by 

            6    Ms. Harkey.  

            7             Without objection, motion carries.  

            8             MS. MASH:  Thank you.  

            9                          ---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 March 29, 2016 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:  April 6, 2016

           18    

           19    

           20                           ____________________________

           21                           KATHLEEN SKIDGEL, CSR #9039

           22                           Hearing Reporter

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