2009 Regulation History
Property Tax Rules | Sales and Use Tax Regulations | Special Taxes Regulations | Status of Proposed Rules and RegulationsThe following is the numerical list of all the Board of Equalization's rulemaking actions that became effective during 2009. The list includes the effective date of each rulemaking action and provides links to the relevant rulemaking documents for each item.
Repeal, Adoption, and/or Amendment of:
| Reg. No.* | Title and Description | BOE Adoption Date | Effective Date |
|---|---|---|---|
| 1502 | Computers, Programs, and Data Processing, The Board amended the definition of "program" in Regulation 1502, subdivision (b)(10), to clarify that the term "program" includes subdivisions such as routines and similar programming building blocks, and ensure that the definition is consistent and in harmony with the statutory provisions pertaining to "computer programs," "custom computer programs," and "existing prewritten programs." |
3/16/09 | 6/11/09 |
| 1506 1524 |
Regulation 1506, Miscellaneous Service Enterprises, and Regulation 1524, Manufacturers of Personal Property The Board added a new subdivision (c) to Regulation 1506 to clarify how tax applies to a cleaner's charges for the alteration of new and used items, cleaning and dying garments, and renting or selling miscellaneous items; and clarify the circumstances that require cleaners to hold seller's permits. The Board amended Regulation 1524, subdivision (b), to clarify how tax applies to charges for altering new and used items in general, and clarify when a person providing an alteration service is the retailer of supplies and materials furnished in connection with the alteration of a used item. |
12/17/08 | 4/10/09 |
| 1591 | Medicines and Medical Devices The Board amended Regulation 1591, subdivision (b)(2), to clarify that all "permanently implanted articles," include the implant's interdependent internal and external components, which operate together as one device, in and on the person in whom the device is implanted (including ear implants), unless the device is excluded from the definition of "medicines." |
02/03/09 | 5/29/09 |
| 1668 | Sales for Resale Clarify that the acceptable resale designation on a purchase order taken by the seller to support a valid qualified resale certificate is not limited to the phrase "for resale" and may include comparable terminology such as "not taxable." The combination of a purchase order with such designation and a valid qualified resale certificate shall be regarded as adequate support for a seller's sale for resale transaction. |
05/27/09 | 08/30/09 |
| 1705 | Relief from Liability The Board amended Regulation 1705, subdivision (e), to clarify that franchisees can rely on written advice requested by their franchisors for relief from taxes, penalties, and interest under certain circumstances. |
12/17/08 | 4/10/09 |
Section (Rule) 100 Changes:
| Reg. No.* | Title and Description | BOE Adoption Date | Effective Date |
|---|---|---|---|
| 1532, 1533.1, 1533.2, 1534, 1535 |
Teleproduction or Other Postproduction Service Equipment Farm Equipment and Machinery Diesel Fuel Used in Farming Activities or Food Processing Timber Harvesting Equipment and Machinery Racehorse Breeding Stock Statutes 2009, chapter 18 (Assem. Bill No. 3 (2009-10 3rd Ex. Sess.), sections 2 and 3, added Revenue and Taxation Code sections 6051.7 and 6201.7 to temporarily increase the rate of the state portion of the sales and use tax by one percent on and after April 1, 2009. The Board amended these regulations to clarify that the partial exemptions from sales and use tax provided by Revenue and Taxation Code sections 6378, 6356.5, 6357.1, 6356.6, and 6358.5 extend to the additional one-percent sales and use tax applicable April 1, 2009. |
04/15/09 | 06/04/09 |
| 1620 | Interstate and Foreign Commerce Statutes 2008, chapter 763 (Assem. Bill No. 1452 (2007-2008 Reg. Sess.)), section 1, amended Revenue and Taxation Code section 6248 to reinstate the provisions for a 12-month test to demonstrate that a vehicle, vessel, or aircraft purchased outside of California was purchased for use out of state, effective September 30, 2008. The Board amended Regulation 1620, subdivision (b), to conform to the reinstatement of the 12-month test. |
12/17/08 | 02/05/09 |
| 1620 | Interstate and Foreign Commerce Rule 100 change proposed to delete the incorrect cross reference to subdivision (b)(7) and replace it with the correct cross reference to subdivision (b) (9). |
07/21/09 | 09/29/09 |
| 1702.5 | Responsible Person Liability. Statutes 2008, chapter 24 (Assem. Bill No. 1895 (2007-2008 Reg. Sess.)), section 1, amended Revenue and Taxation Code section 6829 to clarify the statute of limitations for issuing deficiency determinations to corporate officers or other responsible persons. The Legislature also added "limited liability partnerships," "partnerships," and "limited partnerships" to the list of business types for which responsible persons may incur personal liability in Revenue and Taxation Code section 6829 in 1995, 1996, and 2008, respectively. The Board amended Regulation 1702.5, to incorporate the statute of limitations for issuing deficiency determinations and add "limited liability partnerships," "partnerships," and "limited partnerships" to the regulation's list of business types for which responsible persons may incur personal liability. |
09/17/08 | 01/02/09 |