1       BEFORE THE CALIFORNIA STATE BOARD OF EQUALIZATION

            2                         450 N STREET

            3                    SACRAMENTO, CALIFORNIA

            4   

            5   

            6   

            7                     REPORTER'S TRANSCRIPT

            8                       NOVEMBER 15, 2011

            9   

           10                    ITEM F PUBLIC HEARINGS

           11                            ITEM F1

           12              PROPOSED ADOPTION OF AMENDMENTS TO

           13                REGULATION 1616, FEDERAL AREAS

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           22                     Reported by:  Juli Price Jackson 

           23                                   No. CSR 5214

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            1                         P R E S E N T

            2   

            3   For the Board                       Jerome E. Horton
                of Equalization:                    Chairman
            4   
                                                    
            5                                       Michelle Steel
                                                    Vice-Chairwoman
            6        
                
            7                                       Betty T. Yee 
                                                    Member
            8   
                                                    
            9                                       George Runner
                                                    Member
           10   
                                                    
           11                                       Marcy Jo Mandel
                                                    Appearing for John 
           12                                       Chiang, State     
                                                    Controller (per   
           13                                       Government Code   
                                                    Section 7.9)
           14   
                                                    
           15                                       Diane G. Olson
                                                    Chief, Board  
           16                                       Proceedings Division
                
           17   

           18   For Board Staff:                    Bradley Heller
                                                    Legal Department
           19   

           20   

           21                           ---oOo---

           22   

           23   

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           25                 

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           28                          




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            1                                   450 N STREET

            2                                   SACRAMENTO, CALIFORNIA 

            3                                   NOVEMBER 15, 2011

            4                           ---oOo---

            5            MR. HORTON:  Ms. Olson, what is our next 

            6   matter?

            7            MS. OLSON:  Our next matter is F1, Proposed 

            8   Adoption of Amendments to Regulation 1616, Federal 

            9   Areas.  

           10            MR. HORTON:  Members, Mr. Heller's before us to 

           11   make a presentation.  

           12            MR. HELLER:  Good afternoon, Chairman Horton, 

           13   Members of the Board.  I'm Bradley Heller from the 

           14   Board's Legal Department and I'm here to request that 

           15   the Board adopt the proposed amendments to Sales and Use 

           16   Tax Regulation 1616, Federal Areas, that the Board 

           17   authorized for publication during its Business Taxes 

           18   Committee meeting on July 26th.  

           19            The proposed amendments add a new subdivision, 

           20   (G)(4), to the regulation to recognize that federal law 

           21   preempts the imposition of California's sales and use 

           22   tax on the sale of tangible personal property to and the 

           23   use of tangible personal property by the tribal 

           24   governments of federally recognized California Indian 

           25   tribes when such property is purchased for use in tribal 

           26   self-governance and the tribal governments have no 

           27   reservation on which to conduct their governmental 

           28   activities or the tribal governments have under -- 




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            1   excuse me, have undeveloped reservations where it's 

            2   impractical to conduct their governmental activities.  

            3            I can answer any questions you may have.  

            4            MR. HORTON:  Thank you very much for your 

            5   presentation.  

            6            Discussion, Members?  

            7            Member Yee.

            8            MS. YEE:  Thank you, Mr. Chairman.

            9            I have no objections to this, obviously.  I 

           10   just wanted to thank staff again for its diligence in 

           11   working with the various representatives of the tribal 

           12   communities.  

           13            And also I want to recognize a couple of 

           14   members who are here, out in the audience today.

           15            Thank you for your cooperation in putting this 

           16   together, thank you.  

           17            MR. HORTON:  Members -- further discussion, 

           18   Members?  

           19            MR. RUNNER:  Move adoption.

           20            MR. HORTON:  It's moved by Mr. Runner to 

           21   adopt.  

           22            MS. YEE:  Second.

           23            MR. HORTON:  Second by Member Yee.

           24            Without objection, Members, such will be the 

           25   order.

           26                           ---o0o---

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            1                    REPORTER'S CERTIFICATE

            2   

            3   State of California    )

            4                          )  ss

            5   County of Sacramento   )

            6   

            7            I, JULI PRICE JACKSON, Hearing Reporter for the 

            8   California State Board of Equalization certify that on 

            9   NOVEMBER 15, 2011 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 pages 1 

           13   through 4 constitute a complete and accurate 

           14   transcription of the shorthand writing.

           15   

           16   Dated:  NOVEMBER 17, 2011

           17   

           18   

           19                          ____________________________

           20                          JULI PRICE JACKSON

           21                          Hearing Reporter

           22                             

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