BEFORE THE CALIFORNIA STATE BOARD OF EQUALIZATION

                                 450 N Street, Room 121

                                 Sacramento, California

                

                

                

                                  REPORTER'S TRANSCRIPT

                                   DECEMBER 14, 2010 

                

                

                

                                         ITEM F1

                                    PUBLIC HEARINGS 

                

                

                

                

                

                                  Reported by:  Beverly D. Toms

                                               No. CSR 1662

                

                

                




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            2                         P R E S E N T

            3   

            4   For the Board              Betty Yee 
                of Equalization:           Chair
            5   
                                           Jerome E. Horton 
            6                              Vice-Chair
                
            7                              Barbara Alby            
                                           Acting Member
            8   
                                           Michelle Steel
            9                              Member
                
           10                              Marcy Jo Mandel 
                                           Appearing for John         
           11                              Chiang, State Controller   
                                           (per Government Code 
           12                                   Section 7.9)
                
           13                              Diane Olson  
                                           Chief, Board           
           14                              Proceedings Division
                
           15   Board of Equalization
                Staff:                     Bradley Heller
           16                              Tax Counsel
                
           17                           ---oOo---

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            1                              Sacramento, California

            2                              December 14, 2010 

            3                           ---oOO---

            4            MS. YEE:  Okay, Ms. Olson, our next item, 

            5   please.  

            6            MS. OLSON:  Would you like to continue in 

            7   agenda order or would you like -- 

            8            MS. YEE:  Yes, please.

            9            MS. OLSON:  Our next item is F1, Proposed 

           10   Amendments to Regulation 1506, Miscellaneous Service 

           11   Enterprises.  

           12            MS. YEE:  Okay.  We're on Item F1 under Public 

           13   Hearings.  This is Proposed Amendments to Regulation 

           14   1506 relating to miscellaneous service enterprises.  

           15   Let me have Mr. Heller introduce the matter.  

           16            MR. HELLER:  Good afternoon, Madam Chair, 

           17   Members of the Board.  I'm Bradley Heller with the 

           18   Board's Legal Department, and I'm here with Lynn 

           19   Whitaker from the Business Taxes Committee. 

           20            And we're here to request the Board's -- or, 

           21   excuse me, request that the Board adopt proposed 

           22   amendments to Sales and Use Tax Regulation 1506, 

           23   Subdivision "h".  The amendments clarify the 

           24   requirements for a camp to qualify as a school or 

           25   educational institution so that its sales of student 

           26   meals are exempt from Sales and Use Tax.  

           27            MS. YEE:  Okay.  Thank you very much. 

           28            Questions, Members?  




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            1            MS. STEEL:  So moved.  

            2            MS. YEE:  Okay.  Motion by Ms. Steel. 

            3            MR. HORTON:  Second. 

            4            MS. YEE:  Second by Mr. Horton.  

            5            Without objection, motion carries.  Thank you 

            6   for your work on this.  

            7            MR. HELLER:  Thank you. 

            8            MS. YEE:  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, BEVERLY D. TOMS, Hearing Reporter for the 

            8   California State Board of Equalization certify that on 

            9   December 14, 2010 I recorded verbatim, in shorthand, to 

           10   the best of my ability, the proceedings in the 

           11   above-entitled hearing; that I transcribed the shorthand 

           12   writing into typewriting; and that the preceding 4 

           13   pages constitute a complete and accurate transcription 

           14   of the shorthand writing.

           15   

           16   Dated:  December 20, 2010.  

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           20                          ____________________________

           21                          BEVERLY D. TOMS

           22                          Hearing Reporter

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