1 BEFORE THE CALIFORNIA STATE BOARD OF EQUALIZATION 2 450 N STREET 3 SACRAMENTO, CALIFORNIA 4 5 6 7 8 9 REPORTER'S TRANSCRIPT 10 AUGUST 30, 2016 11 12 13 14 15 16 BUSINESS TAXES COMMITTEE 17 18 19 20 21 22 23 24 25 26 27 REPORTED BY: Jillian M. Sumner 28 CSR NO. 13619 1 1 P R E S E N T 2 3 For the Board of Equalization: Diane L. Harkey 4 Chair 5 Fiona Ma, CPA Member 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 13 Joann Richmond Chief 14 Board Proceedings Division 15 16 For Board of Equalization Staff: Kirsten Stark 17 Supervising Tax Auditor III 18 Business Tax and Fee Department 19 Scott Claremon 20 Tax Counsel III Legal Department 21 22 ---oOo--- 23 24 25 26 27 28 2 1 450 N STREET 2 SACRAMENTO, CALIFORNIA 3 AUGUST 30, 2016 4 ---oOo--- 5 MS. RICHMOND: Our next item on today's 6 agenda is the Business Taxes Committee. Ms. Harkey 7 is the Chair of that committee. 8 Ms. Harkey. 9 MS. HARKEY: Thank you, Ms. Richmond. 10 Members, the Business Taxes Committee is 11 called to order. 12 Ms. Stark and Mr. Heller, I believe, will 13 you please introduce yourselves for the record and 14 introduce the first item? 15 MS. STARK: Good afternoon. I am Kirsten 16 Stark with the Business Tax and Fee Department. With 17 me today is Mr. Scott Claremon from our Legal 18 Department. 19 MS. HARKEY: There you go. 20 MS. STARK: We have one agenda item for you 21 to consider this afternoon -- for your consideration 22 this afternoon. 23 Staff requests your approval and 24 authorization to publish proposed amendments to Sales 25 and Use Tax Regulation 1591, Medicines and Medical 26 Devices. 27 The proposed amendments clarify that medical 28 devices that otherwise monitor a medical condition 3 1 qualify as medicines under Subdivision (b)(2), 2 Permanently Implanted Articles. 3 We would be happy to answer any questions 4 you may have on this topic. 5 MR. HORTON: Move adoption of staff 6 recommendation. 7 MR. RUNNER: Second. 8 MS. HARKEY: Thank you. 9 Were there any speakers on this? I was told 10 that there were going to be. 11 MS. RICHMOND: We're not aware of any 12 speakers. 13 MS. HARKEY: Okay. Thank you. 14 So there's been a motion and a second. 15 Any opposition? 16 No. 17 So moved. 18 MS. STARK: Thank you. 19 MS. HARKEY: Thank you. 20 MR. CLAREMON: Thank you. 21 ---oOo--- 22 23 24 25 26 27 28 4 1 REPORTER'S CERTIFICATE 2 3 State of California ) 4 ) ss 5 County of Sacramento ) 6 7 I, Jillian Sumner, Hearing Reporter for 8 the California State Board of Equalization certify 9 that on August 30, 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 14 constitute a complete and accurate transcription of 15 the shorthand writing. 16 17 Dated: September 7, 2016 18 19 20 ____________________________ 21 JILLIAN SUMNER, CSR #13619 22 Hearing Reporter 23 24 25 26 27 28 5