SALT Report 2751 – The California State Board of Equalization has amended several sales and use tax regulations due to the temporary 0.25% sales and use tax rate increase that will be in effect from January 1, 2013 through December 31, 2016.
Therefore, the following regulations, which provide a partial sales and use tax exemption, have been amended to incorporate the tax increase relative to their partial exemption rates.
Regulation 1532 – Teleproduction or Other Postproduction Service Equipment
Regulation 1533.1 – Farm Equipment and Machinery
Regulation 1533.2 – Diesel Fuel Used in Farming Activities or Food Processing
Regulation 1534 – Timber Harvesting Equipment and Machinery
Regulation 1535 – Racehorse Breeding Stock
Regulation 1598 – Motor Vehicle and Aircraft Fuels
In addition, Regulation 1598 has been amended to reflect the 1% decrease in the partial exemption rate due to the July 1, 2011 expiration of a temporary1% sales and use tax rate.
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