California – Proposed Amendment to Computers, Programs, and Data Processing Regulation

SALT Report 3085 – The California State Board of Equalization announced that they are proposing to adopt amendments to Regulation 1502 – Computers, Programs, and Data Processing. The proposed amendments would clarify that a maintenance contract may provide that the purchaser is entitled to receive a backup copy of a prewritten program recorded on tangible storage media, and that a taxable optional maintenance contract may be paired with a non-taxable electronic download or load-and-leave transaction.

A public hearing regarding these changes is scheduled for Tuesday, December 17, 2013, in Sacramento, CA. At the hearing, interested parties may present or submit oral or written statements, arguments, or contentions regarding the adoption of the proposed amendments.

Therefore, written comments, notices of intent to present testimony or witnesses at the public hearing, and inquiries regarding the proposed amendments should be sent to Mr. Rick Bennion, Regulations Coordinator at:

Phone:  (916) 445-2130

Fax:  (916) 324-3984


Mail:  State Board of Equalization, Attn: Rick Bennion, MIC: 80

P.O. Box 942879-0080

Sacramento, CA  94279-0080

For Further Information

California State Board of Equalization – Notice of Proposed Regulatory Action