Business Taxes Committee – 2014 Meeting Schedule & List of Topics

Current as of November 18, 2014

2014 Calendar
Meeting Date Topic Material or Minutes Available
04/22/14 Proposed Regulation to incorporate the provisions of the Revenue and Taxation code section 6377.1 providing a sales tax exemption for qualified TPP used in Manufacturing Issue Paper
Minutes
Draft regulation approved 04/22/14
04/22/14 Lumber Products Assessment – Retailer Reimbursement Retention Update
Minutes
05/22/14 Proposed amendments to clarify the application of tax to mandatory tips, gratuities, or service charges Issue Paper
Minutes
09/23/14 Proposed amendments to clarify when CO2 may qualify as a fertilizer Issue Paper
Minutes
11/19/14 Proposed revisions to clarify the application of tax to devices implanted to mark the location of a medical condition Issue Paper
11/19/14 Proposed amendments to clarify the definition of diesel fuel with respect to farming activities or food processing and the diesel fuel prepayment exemption Issue Paper
(Removed from agenda) Proposed amendments to update the tax rates and provide consistent rounding of the cold food factor percentage Issue Paper
11/19/14 Proposed amendments to update the definition of the “average state, local, and district sales and use tax rate.” Issue Paper