||The Board adopted amendments to Regulation 1432, Other Nontaxable Uses of Diesel Fuel in a Motor Vehicle, to update the regulation, including defining "auxiliary equipment" and providing safe-harbor percentages that can be used, beginning April 1, 2016, when claiming a refund for diesel fuel used to power auxiliary equipment.
||The Board adopted amendments to Regulation 1505 to change its name from "Morticians" to "Funeral Directors" and update the information, tax rates, and examples in the regulation.
||The Board adopted amendments to Regulation 1590, Newspapers and Periodicals, to clarify the application of tax to lump-sum charges for mixed newspaper subscriptions that include the right to access digital content.
||The Board adopted amendments to Regulation 1619, Foreign Consuls, to make the regulation consistent with current federal law regarding exempt sales to foreign missions, representative offices, their employees and their dependents.
||The Board adopted amendments to Regulation 1668, Sales for Resale, to clarify that a sale or purchase of counterfeit goods by a convicted seller or purchaser is subject to tax, regardless of whether the sale or purchase was for resale.
||The Board adopted amendments to Regulation 1698, Records, and 4901, Records, to define the term electronic cash register, update the terminology used to refer to electronic records, and clarify taxpayers' record retention requirements.
||The Board adopted amendments to Sales and Use Tax Regulation 1705.1, Innocent Spouse or Registered Domestic Partner Relief from Liability, Special Taxes and Fees Regulation 4903, Innocent Spouse or Registered Domestic Partner Relief from Liability, and Rules for Tax Appeals Regulations 5240, Persons Who May File, Contents of, and Manner of Filing Requests for Innocent Spouse Relief, 5241, Acknowledgement and Review of Requests for Innocent Spouse Relief, and 5242, Requests for Reconsideration by the Board, to eliminate the requirement that individuals file a separate request to be considered for other equitable relief.
||The Board adopted amendments to Regulations 2401, Definitions, and 2422, Returns and Payment, to clarify direct sellers' prepaid mobile telephony service surcharge reporting requirements, and adopted amendments to Regulation 2413, Exemptions from Surcharge, to make it consistent with guidance from the U.S. Department of State, Office of Foreign Missions.
||The Board adopted Regulation 4076, Wholesale Cost of Tobacco Products, to update the regulation to further clarify the meaning of the "wholesale cost" of tobacco products other than cigarettes as defined in Revenue and Taxation Code section 30017.
||The Board adopted amendments to Regulations 5218, Review of the Petition by the Assigned Section, 5235, Action on the Claim for Refund, 5237, Board Approval Required for Refunds Over $100,000, and 5267, Issuance of Post Appeals Conference Notices; Board Approval, to make the regulations consistent with the Board's delegation of authority to staff to refund, credit, or cancel amounts in excess of $100,000 without Board approval.