1 BEFORE THE CALIFORNIA STATE BOARD OF EQUALIZATION 2 450 N STREET 3 SACRAMENTO, CALIFORNIA 4 5 6 REPORTER'S TRANSCRIPT 7 JANUARY 25, 2017 8 9 10 CHIEF COUNSEL MATTERS 11 J RULEMAKING 12 J2 SECTION 100 CHANGES 13 REGULATIONS 1532, TELEPRODUCTION OR OTHER 14 POSTPRODUCTION SERVICE EQUIPMENT, 15 REGULATION 1533.1, FARM EQUIPMENT AND MACHINERY, 16 REGULATION 1533.2, DIESEL FUEL USED IN FARMING 17 ACTIVITIES OR FOOD PROCESSING, 18 REGULATION 1534, TIMBER HARVESTING EQUIPMENT AND 19 MACHINERY, REGULATION 1535, RACEHORSE BREEDING 20 STOCK, AND REGULATION 1598, MOTOR VEHICLE AND 21 AIRCRAFT FUELS 22 23 24 25 26 27 REPORTED BY: Kathleen Skidgel 28 CSR NO. 9039 1 1 P R E S E N T 2 3 For the Board of Equalization: Fiona Ma, CPA 4 Chairwoman 5 Diane L. Harkey Vice Chair 6 Jerome E. Horton 7 Member 8 Sen. George Runner (Ret.) Member 9 Yvette Stowers 10 Appearing for Betty T. Yee, State Controller 11 (per Government Code Section 7.9) 12 Joann Richmond 13 Chief Board Proceedings 14 Division 15 For Board of Equalization Staff: Bradley Heller 16 Tax Counsel IV Legal Department 17 18 19 ---oOo--- 20 21 22 23 24 25 26 27 28 2 1 450 N STREET 2 SACRAMENTO, CALIFORNIA 3 JANUARY 25, 2017 4 ---oOo--- 5 MS. MA: Okay. All right. Next item, 6 Madam Clerk. Ms. Richmond. 7 MS. RICHMOND: So our next item are Chief 8 Counsel Matters. Item J, Rulemaking. We have 9 Section 100 changes for J2, Regulations 1532, 10 Teleproduction or Other Postproduction Service 11 Equipment, Regulation 1533.1, Farm Equipment and 12 Machinery, Regulation 1533.2, Diesel Fuel Used in 13 Farming Activities or Food Processing, Regulation 14 1534, Timber Harvesting Equipment and Machinery, 15 Regulation 1535, Racehorse Breeding Stock, and 16 Regulation 1598, Motor Vehicle and Aircraft Fuels. 17 MS. MA: Okay. Mr. Heller, please commence 18 your presentation by introducing yourself for the 19 record. 20 MR. HELLER: Good afternoon, Chairwoman Ma 21 and Members of the Board. I'm Bradley Heller from 22 the Board's Legal Department, and I'm here to 23 request that the Board vote to authorize staff to 24 complete Rule 100 changes to Sales and Use Tax 25 Regulations 1532, 1533.1, 1533.2, 1534, 1535 and 26 1598. 27 MR. RUNNER: Move adoption. 28 MR. HORTON: Second. 3 1 MS. MA: Okay. Mr. Runner moves adoption, 2 Mr. Horton seconds. Without objection, motion 3 carries. 4 ---oOo--- 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 4 1 REPORTER'S CERTIFICATE 2 3 State of California ) 4 ) ss 5 County of Sacramento ) 6 7 I, Kathleen Skidgel, Hearing Reporter for 8 the California State Board of Equalization certify 9 that on January 25, 2017 I recorded verbatim, in 10 shorthand, to the best of my ability, the 11 proceedings in the above-entitled hearing; that I 12 transcribed the shorthand writing into typewriting; 13 and that the preceding pages 1 through 4 constitute 14 a complete and accurate transcription of the 15 shorthand writing. 16 17 Dated: January 26, 2017 18 19 20 ____________________________ 21 KATHLEEN SKIDGEL, CSR #9039 22 Hearing Reporter 23 24 25 26 27 28 5