California – Sales And Use Tax Regulation 1525.4 Approved

SALT Report 3493 – On September 25, 2014 the Office of Administrative Law (OAL) approved Sales and Use Tax Regulation 1525.4, Manufacturing and Research & Development Equipment and filed with the Secretary of State.  Although the effective date for Regulation 1525.4 is September 25, 2014, the regulation also includes Code section 6377.1 which became effective July 1, 2014.  Code section 6377.1 states a partial exemption for sales and use of equipment primarily used in manufacturing and research and development.

For Further Information:

CA BOE Proposed Rules & Regulations

CA BOE OAL Approval Memorandum