Welcome to the State Board of Equalization

Status of Board of Equalization's Proposed Rules & Regulations

Property Tax Rules I Sales and Use Tax Regulations I Special Taxes Regulations I Regulations Archive

As of February 10, 2012

The State Board of Equalization adopts, amends and repeals regulations to conform to statutory requirements or to implement, interpret or make specific statutes, court decisions, or case law. The following-listed regulations are currently in the process of adoption, amendment, or repeal.

Questions regarding these regulations you may call, fax or e-mail:

Register online to receive announcement of proposed regulatory change.

2012 Rulemaking Calendar

Reg. No. Title Public Hearing Current Status
1616 Federal Areas 11/15/11 01/11/12 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 02/10/12
1618 United States Government Supply Contracts   03/20–22/12 – Business Taxes Committee
1684 Collection of Use Tax by Retailers   02/28–03/01/12 – Business Taxes Committee
1685.5 Calculation of Estimated Use Tax – Use Tax Table (2012) 03/20-22/12 01/27/12 – Interested Parties Notice Published
1807
1828
Petitions for Reallocation of Local Tax
Petitions for Distribution or Redistribution of Transactions and Use Tax
11/15/11 02/07/12 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 03/08/12.
6001 Conflict of Interest 05/25/11 06/21/11 – Submitted to Fair Political Practices Commission for approval

* Because of common issues, these regulations will be considered by the Board together in one public meeting.

Link to the "Rulemaking Process".