California- Partial Exemptions Amended to Reflect Sales Tax Rate Increase

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.

For Further Information

California State Board of Equalization – Amendments to Regulations 1532, 1533.1, 1533.2, 1534, 1535, and 1598