Business Taxes Committee – 2013 Meeting Schedule & List of Topics
Current as of May 16, 2013
| Meeting Date |
Topic | Material or Minutes Available |
|---|---|---|
| 01/15/13 | Proposed amendments to Regulation 1507 to clarify when sales or purchases of software qualify as Technology Transfer Agreements and how tax applies to sales of qualifying software media | Issue paper Tax Topic Webpage Minutes |
| 01/15/13 | Proposed Regulation 4801, Transfers of Cigarettes and Tobacco Products between Retail Stores Owned by the Same Person | Issue paper Minutes |
| 01/15/13 | Proposed amendments to Regulation 1685.5, Calculation of Estimated Use Tax – Use Tax Table to account for the new registration requirements imposed on certain retailers | Proposed amendments Minutes |
| 03/12/13 | Proposed regulation regarding the presumption of retail sale for vehicles sold at auction or by a dismantler | Issue Paper Minutes |
| 06/11/13 | Proposed regulation regarding the amount of the Lumber Products Assessment a retailer can retain for cost reimbursement | Second Discussion Paper |
| 08/13/13 | Proposed amendments regarding optional software maintenance contracts that include a back-up copy of prewritten software on tangible storage media | Second Discussion Paper |
| 08/13/13 | Proposed amendments to clarify the application of tax to site license transactions involving prewritten software | Second Discussion Paper |
| 08/13/13 | Proposed amendments to clarify when relief may be extended to a person related to the party who has been granted relief under Section 6596 | Second Discussion Paper |
| 11/19/13 | Proposed Regulation 4801, Transfers of Cigarettes and Tobacco Products between Retail Stores Owned by the Same Person | |
| 11/19/13 | Proposed amendments regarding issuing and revoking a new seller's permit to a person with an outstanding BOE liability who enters into an installment payment agreement to pay that liability | |
| 12/17/13 | Proposed amendments to incorporate the provisions of AB 242 which extended the provisions of the Lemon Law to use tax transactions | |
| 12/17/13 | Regulatory change to provide that mobile food vendors’ sales of items subject to tax are presumed to be made on a tax-included basis |