California – Proposed Amendments to Use Tax Regulation

SALT Report 2231 – The California State Board of Equalization proposes to amend Regulation 1685.5, Calculation of Estimated Use Tax – Use Tax Table. If passed, the amendments will update the way the Board calculates the amount of use tax due according to a person’s adjusted gross income to account for the expanded use tax registration requirements imposed by AB 155.

A public hearing regarding the proposed amendments will be held in Room 207, 5901 Green Valley Circle, Culver City, at 9:30 a.m. on April 24 or 25, 2013. The Board will provide notice of the meeting to anyone who does so in writing. The Board will also make the notice, including the specific agenda for the meeting, available on the Board’s Website 10 days prior to the meeting.

At the hearing, interested parties may present or submit oral or written statements, arguments, or contentions regarding the adoption of the proposed amendments to Regulation 1685.5. Written comments, notices of intent to present testimony or witnesses at the public hearing, and inquiries regarding the proposed action should be directed to Rick Bennion, Regulations Coordinator, telephone (916) 445-2130, fax (916) 324-3984, e-mail Richard.Bennion@boe.ca.gov or by mail to: State Board of Equalization, Attn: Rick Bennion, MIC: 80, P.O. Box 942879-0080, Sacramento, CA 94279-0080.

Questions regarding the substance of the proposed amendments should be directed to Bradley Heller, Tax Counsel IV, at 450 N Street, MIC:82, Sacramento, CA 94279-0082, email Bradley.Heller@boe.ca.gov, telephone (916) 323-3091, or FAX (916) 323-3387.

For Further Information

California State Board of Equalization – Notice of Hearing, Initial Statement of Reasons, Proposed Text, and History